Summary/ Preamble of Land Revenue Act, Purpose, Land Revenue system in Pakistan, Meaning, section 4(14), Importance/ Background, revenue courts in Pakistan, concept of revenue

Summary/ Preamble of Land Revenue Act

The document outlines the Land Revenue Act of 1967 which established procedures for land administration in Pakistan. It divides the country into divisions, districts, and sub-divisions to be administered by various revenue officers and establishes rules for their appointment and powers.

Purpose:

1. Order to regulate payments of land revenue

2. Rules to regulate collection, remission and suspension of land revenue

3. Costs recoverable as part of arrears

Land Revenue system in Pakistan:

The Land Administration System (LAS) in Pakistan is organized on the traditional system of land registers and maps. The Board of Revenue (BOR) at provincial level is mandated with all matters connected with administration of the land, collection of land revenue, preparation of land records and other matters.

Meaning of Land Revenue:

According to section 4(14)

Land-revenue means land-revenue assessed or assessable under this Act, or under any other law for the time being in force relating to land-revenue, and includes any rates imposed on account of increase in the value of land to irrigation

Importance/ Background

Land revenue was the backbone of the Mughal Empire. Without it, nothing could be done. The king could not pay the salary of his soldiers and neither could he do any welfare work.

What are the revenue courts in Pakistan?

The Revenue Courts have been defined in section 5(2) of the Code of Civil Procedure 1908

According to the section 5(2)

Court having jurisdiction under any local law to entertain suits or other proceedings relating to the rent, revenue or profits of land used for agricultural purposes.

Civil Courts has jurisdiction to entertain a suit to challenge the actions of the Revenue officer if he acted in violation of the requirements of substantial law or has not acted in conformity with the fundamental principles of judicial procedure.

Where the impugned order passed by a Revenue Officer is a nullity in law, the civil courts have jurisdiction to examine the vires of the case.

Why is revenue important to a country?

Government collect revenue mainly for two purposes:

i. To finance the goods and services they provide to citizens and businesses

ii. To fulfil their redistributive role

Meaning of system revenue

System Revenue means revenues, gross or net, received by the Borrower from or in connection with the operation of the system.

The basic concept of revenue:

Revenue is the money generated from normal business operations, calculated as the average sales price times the number of units sold.

 It is top line (or gross income) figure from which costs are subtracted to determine net income.

 Revenue is also know as sales on the income statement.

Net Revenue= ( Quantity Sold * Unit Price ) - Discount - Allowances - Returns

Orders made by Revenue Authority under West Pakistan Land Revenue Act, 1967, Such order would neither operates as res judicata under section 11, C.P.C. nor bar a party to establish his right or title to immoveable property by invoking jurisdiction of Civil Court.