THE=20 PUNJAB LAND REVENUE ACT, 1887

(ACT NO. 17 = OF=20 1887)

CONTENTS

&n= bsp; &nb= sp; =20 Subject

CHAPTER = I

PRELIMINARY

Title, = extent and=20 commencement.

Repeal

Definitions

Exclusion of=20 certain land from operation of = Act.

Power = to vary=20 limits and alter number of tahsils, districts, and=20 divisions.

CHAPTER=20 II

REVENUE-OFFICERS

Classes and = Powers

Classes of=20 revenue-officers.

Financial=20 Commissioners.

Appointment = of=20 Commissioners and of Deputy, Assistant and Extra Assistant=20 Commissioners.

Appointment = of=20 Tahsildars and = Naib-Tahsildars.

10. =

Powers = of=20 Revenue-officers.

11. =

Superintenden= ce=20 and control of = Revenue-officers.

12. =

Power = to=20 distribute business and withdraw and transfer=20 cases.

13. =

Appeals

14. =

Limitation = for=20 appeals.

15. =

Review = by=20 Revenue-officers.

16. =

Power = to call=20 for, examine and revise proceedings of=20 Revenue-officers.

17. =

Power = to make=20 rules as to procedure.

18. =

Persons by = whom=20 appearances and applications may be made before and to=20 Revenue-officers.

19. =

Power = of=20 Revenue-officer to summon = persons.

20. =

Mode = of service=20 of summons.

21. =

Mode = of service=20 of notice, order or proclamation or copy=20 thereof.

22. =

Mode = of making=20 proclamation.

23. =

Place = of=20 sitting.

24. =

Holidays.=

25. =

Discharge of = duties of Collector dying or being=20 disabled.

26. =

Retention of = powers by Revenue-officers on = transfer.

27. =

Conferment = of=20 powers of Revenue-officers

CHAPTER=20 III

KANUNGOS, ZAILDARS, = INAMDARS AND=20 VILLAGE-OFFICERS

28. =

Rules = respecting=20 kanungos, zaildars, inamdars and=20 village-officers.

29. =

Village-offic= ers=92=20 cess.

30. =

Restriction = on=20 attachment or assignment of remuneration of kanungos and=20 Village-officers.

CHAPTER=20 IV

RECORDS

31. =

Record-of-rig= hts=20 and documents included therein.

32. =

Making = of=20 special revision of = record-of-rights.

33. =

Annual = record.

34. =

Making = of that=20 part of the annual record which relates to land-owners, assignees = of=20 revenue and occupancy tenants.

35. =

Making = of that=20 part of the annual record which relates to other=20 persons.

36. =

Determination= of=20 disputes.

37. =

Restrictions = on=20 variations of entries in records.

38. =

Mutation=20 fees.

39. =

Penalty for=20 neglect to report acquisition of any right refered to in section=20 34.

40. =

Obligation = to=20 furnish information necessary for the preparation of=20 records.

41. =

Rights = of the=20 Government in mines and minerals.

42. =

Presumption = as=20 to ownership of forests, quarries and waste=20 lands.

43. =

Compensation = for=20 infringement of rights of third parties in exercise of a right of = the=20 Government.

44. =

Presumption = in=20 favour of entries in records-of-rights and annual=20 records.

45. =

Suit = for=20 declaratory decree by person aggrieved by an entry in a=20 record.

46. =

Powers to = make=20 rules respecting records and other matters connected=20 therewith.

47. =

Record-of-ri= ghts=20 and annual records for groups of = estates.

CHAPTER V

ASSESSMENT

48. =

Assessment = of=20 land revenue.

48-A

Basis of=20 assessment.

48-B

Limit of=20 assessment.

49. =

Notification= of=20 intended re-assessment and instruction as to principles of=20 assessment.

50. =

Mode = of=20 determining assessment.

51. =

Announcement= of=20 assessment.

52. =

Application = for = re-consideration of=20 assessment.

53. =

Confirmation= =20 and duration of assessment.

53-A.

Duration = of=20 assessment.

54. =

Assessment = to=20 remain in force till new assessment takes=20 effect;

55. =

Refusal to = be=20 liable for assessment and consequence=20 thereof.

56. =

Distribution= of=20 the assessment of an estate over the holdings comprised=20 therein.

57. =

Application = for=20 amendment of the distribution of an=20 assessment.

58. =

Appeals = from=20 orders under sections 52 and 57.

59. =

Special=20 Assessment.

60. =

Power = to make=20 rules.

60-A.

Procedure = to=20 be followed in making rules.

60-=20 B

Rules and=20 executive instructions issued before commencement of Punjab Land=20 Revenue (Amendment) = Act,=20 1928, to be followed for the purpose of Assessment operations = begun before=20 issue of rules under the provisions of Section=20 60-A.

60-C

Power to = issue=20 instructions.

CHAPTER VI

Collection of Land=20 Revenue

61. =

Security = for=20 payment of land revenue.

62. =

Further=20 security for payment of land = revenue.

63. =

Orders to=20 regulate payment of land revenue.

64. =

Rules = to=20 regulate collection, remission and suspension of land=20 revenue.

65. =

Costs = recoverable as part of arrears.

66. =

Certified=20 account to be evidence as to = arrears.

67. =

Process for = recovery of arrears.

68. =

Writ = of=20 demand.

69. =

Arrest and=20 detention of defaulter.

70. =

Distress = and=20 sale of moveable property and = crops.

71. =

Transfer of = holding.

72. =

Attachment = of=20 estate or holding.

73. =

Annulment of = assessment of estate or holding.

74. =

Proceedings = of=20 attachment or annulment of assessment, and consequences of the=20 proclamation.

75. =

Sale = of estate=20 or holding.

76. =

Effect = of sale=20 on encumbrances.

77. =

Proceedings=20 against other immovable property of=20 defaulter.

78. =

Remedies = open to=20 person denying his liability for an = arrear.

79. =

Proclamation = of=20 sale.

80. =

Indemnity to = Revenue-officer with respect to contents of=20 proclamation.

81. =

Publication = of=20 proclamation.

82. =

Time = and conduct=20 of sale.

83. =

Power = to=20 postpone sale.

84. =

Stay = of=20 sale.

85. =

Payment of=20 deposit by highest bidder.

86. =

Consequences = of=20 failure to pay deposit.

87. =

[Exercise of = rights of pre-emption.] =20 Repealed.

88. =

Time = for payment=20 in full.

89. =

Procedure in = default of payment.

90. =

Report = of sale=20 to Commissioner.

91. =

Application = to=20 set aside sale.

92. =

Order = confirming=20 or setting aside sale.

93. =

Refund = of=20 purchase-money on setting aside of = sale.

94. =

Proclamation = of=20 sale, possession and certificate to be granted to=20 purchaser.

95. =

On = confirmation=20 of sale, possession and certificate to be granted to=20 purchaser.

96. =

Proceeds of=20 sale.

CHAPTER VII

RECOVERY OF = OTHER DEMANDS BY REVENUE = =96OFFICERS

97. =

Recovery of=20 certain arrears through Revenue-officer instead of by=20 suit.

98. =

Other = sums=20 recoverable as arrears of = land-revenue.

99. =

Application = of=20 Chapter VI to sums recoverable = under this=20 Chapter.

CHAPTER VIII

SURVEYS AND BOOUNDARIES

100. =20

Power = of=20 Financial Commissioner to make rules for demarcation of = boundaries and erection of survey=20 marks.

101. =20

Power = of=20 Revenue-officers to define = boundaries.

101-A

Power to = fix=20 boundaries between riverain = estates.

101-B

Effect of=20 fixing a boundary between riverain = estates.

101-C

Application= =20 for immediate transfer of rights reserved under the proviso to=20 sub-section = (1) of section 101-B, upon payment of = compensation and=20 procedure = thereupon. Award of=20 compensation and extinguishments of rights=20 thereby.

101-D

Order = under=20 proviso to section = 101-B (1) to cease to apply to = rights=20 voluntarily transferred to landowner =20 of the estate to which land is transferred by fixing=20 boundary.

101-E

Rights=20 transferred to be liable to all the incidents of tenure of estate = to which=20 transfer is made.

101-F

Meaning o=20 expression = =93Collector=94 in sections 101-A, 101-B and=20 101-C.

102. =20

Cost = of=20 erection and repair of survey = marks.

103. =20

Recovery of = cost incurred by the Government.

104. =20

Power = of=20 Revenue-offices to enter on land for purposes of survey and=20 demarcation.

105. =20

Surveys for = purposes of preparation of = records.

106. =20

Provision = of=20 flag-holders and chainmen for those = surveys.

107. =20

Professional= =20 surveys.

108. =20

Penalty for = destruction, injury or removal of survey=20 marks.

109. =20

Report of=20 destruction or removal of or injury to survey=20 marks.

CHAPTER =20 IX

PARTITION

110. =20

Effect of = partitions=20 of estates and tenancies on joint liability for revenue and=20 rent.

111. =20

Application = for=20 partition.

112. =20

Restrictions = and=20 limitations on partition.

113. =20

Notice = of=20 application for partition.

114. =20

Addition of=20 parties to application.

115. =20

Absolute=20 disallowances of partition.

116. =20

Procedure on = admission of application.

117. =20

Disposal of=20 questions as to title in property to be=20 divided.

118. =20

Disposal of=20 other questions.

119. =20

Administratio= n=20 of property = excluded from=20 partition.

120. =20

Distribution = of=20 revenue and rent after partition.

121. =20

Instrument = of=20 partition.

122. =20

*********

123. =20

Affirmation = of=20 partition privately effected.

124. =20

Power = to make=20 rules as to costs of partitions.

125. =20

Re-distributi= on=20 of land according to custom.

126. =20

Revenue-offic= ers=20 empowered to act under this = chapter.

CHAPTER X

ARBITRATION

127. =20

Power = to refer=20 to arbitration.

128. =20

Order = of=20 reference and contents thereof.

129. =20

Nomination = of=20 arbitrators.

130. =20

Substitution = of=20 arbitrators by parties.

131. =20

Nomination = and=20 substitution of arbitrators by=20 Revenue-officers.

132. =20

Process for=20 appearance before arbitrators.

133. =20

Award = of=20 arbitrators and presentation = thereof.

134. =20

Procedure on = presentation of award.

135. =20

Effect = of=20 award.

CHAPTER=20 XI

SPECIAL = JURISDICTION WITH RESPECT TO = LAND

136. =20

Power = to invest=20 officers making records-of-rights or general re-assessments with = power of=20 Civil Courts.

137. =20

Control = offer=20 such officers and appeals from and revision of their decrees and=20 orders.

CHAPTER=20 XII

SUPLEMENTAL=20 PROVISIONS

138. =20

Power = to deposit=20 certain sums other than rent.

139. =20

Procedure in = case of deposit on account of a payment due to=20 Government.

140. =20

Procedure in = case of other deposits.

141. =20

Orders = of Civil=20 and Criminal Courts for execution of processes against land or the = produce=20 thereof to be addressed to a = Revenue-officer.

142. =20

Attachment = of=20 assigned land-revenue.

143. =20

Preservation = of=20 attached produce.

144. =20

Division of=20 produce.

145. =20

Village=20 cases.

146. =20

Superior=20 land-owner=92s dues.

147. =20

Substitution = of=20 service for payment of = land-revenue.

148. =20

Recovery of = cost=20 of assessing assigned = land-revenue.

149. =20

Penalty for=20 failure to attend within limits of estate in obedience to order of = Revenue-officers.

150. =20

Prevention = of=20 encroachment on common lands.

151. =20

Papers = kept by=20 village-officers to be deemed public=20 documents.

152. =20

Costs.

153. =20

Computation = of=20 periods limited for appeals and applications for=20 review.

154. =20

Restriction = on=20 Revenue-officers bidding at auctions or=20 trading.

155. =20

Power = to make=20 rules.

156. =20

Rules = to be made=20 after previous publication.

157. =20

Powers = exercise=20 able by the Financial Commissioner from time to=20 time.

158. =20

Exclusion of = jurisdiction of Civil Courts in matters within the jurisdiction of = Revenue-officers.

&nbs= p; = ; = =20

¹[THE PUNJAB LAND REVENUE ACT,=20 1887.]

(ACT No.17 OF 1887)

&nbs= p; = ; =20 &nbs= p; = ; = =20 [23^RD September 1887]

Year

No.

Short=20 title

whether = repealed or=20 otherwise affected by legislation.

1887 =20

The=20 Punjab Land Revenue Act, 1887

Repealed=20 in part, Act 12 of 1891. Repealed in part and amended, Act 17 of = 1896

Amended,=20 Punjab Act I of 1899 Repealed in part (in Punjab), Act2 of = 1905

Amended,=20 Act 4 of 1907

Amended,=20 Punjab Act 2 of 1912

Amended,=20 Punjab Act 5 of 1912

Amended,=20 Punjab Act 3 of 1914

Repealed=20 in part and amended, Act 4 of 1914, Schedule, Part I

Amended,=20 Act 18 of 1919

Amended,=20 Act 38 of 1920

Amended,=20 Punjab Act 3 of 1928²

Amended,=20 Punjab Act 7 of 1929³

Amended,=20 Punjab Act 6 of 1934⁴

¹For Statement of = Objects and=20 Reasons, see =93Gazette of India=94, 1887, Part V, page=20 12.

²For Statement of = Objects and=20 Reasons, see =93Punjab Gazette=94, 1928, Part V, page = 15.

³ For Statement of = Objects=20 and Reasons, see =93Punjab Gazette=94, 1929, Part V, page=20 80.

⁴ For Statement of = Objects=20 and Reasons, see =93Punjab Gazette=94, 1934, Extraordinary, p. = 101.

= Year =20

No.

Short = title

whether=20 repealed or otherwise affected by legislation.

1887

The=20 Punjab land Revenue Act, =20 1887

Amended,=20 in part, Government of India (Adaptation of Indian Laws) order, = 1937

Repealed=20 in part by Central Act 1 of 1938 =20

Amended=20 in part, by the Adaptation of Laws Order, 1950

Amended,=20 in part by Punjab Act13 of 1952¹

Amended,=20 in part, by Punjab Act 45 of 1953²

Amended,=20 by Punjab Act 5 of 1956³

Extended=20 to the territories which immediately before the 1^st = November,=20 1956, were comprised in the State of Patiala and East Punjab = States Union=20 by Punjab Act 23 of 1957⁴

Amended=20 by Punjab Act 9 of 1958⁵

Amended=20 by Punjab Act 26 of 1958⁶

Amended=20 by Punjab Act 16 of 1963⁷

Amended=20 by Punjab Act 27 of 1964⁸

Amended=20 by Punjab Act 5 of 1966⁹

Amended=20 by Punjab Act 1 of 1968¹⁰

Amended=20 by Punjab Adaptation of Laws (State and Concurrent Subjects) = Order,=20 1968

Amended=20 by Punjab Act 10 of = 1969¹¹

¹For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1952, page=20 482.

²For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1953, page=20 1610.

³For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1956, page=20 430.

⁴For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1957, page=20 694.

⁵For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1958, page=20 328.

⁶For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1963, page=20 376.

⁷For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1958, page=20 1536.

⁸For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1964, page=20 888.

⁹For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1966, page=20 244.

¹⁰For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1967, page=20 887.

¹¹For Statement of = Objects and=20 Reasons, see Punjab Government Gazette (Extraordinary), 1969, page=20 1048.

ACT NO. 17 OF 1887

[THE PUNJAB LAND REVENUE ACT,=20 1887]

An Act to = Amend and=20 Declare the Land Revenue Law of the Punjab

=20 Where it is expedient to amend and declare the law in force = in the=20 Punjab with respect to the making and maintenance of records-of rights = in land,=20 the assessment and collection of land-revenue and other matters relating = to land=20 and the liabilities incident thereto, it is hereby enacted as follows : = -

&nbs= p; = ; = =20

CHAPTER I

PRELIMINARY

1. = Title, extent and commencement: = - (1) This Act may be called the = Punjab=20 Land Revenue Act, = 1887.

(2) It extends to the = territories ²* * =20 * administered by = the ³[State Government] = of=20 Punjab [ * * =20 * * * =20 * * ] ^{4 =}, but not=20 so as to affect otherwise = than=20 as expressly⁼provided by=20 this Act , any Regulation in force =20 under the provisions of the Statute 33, Victoria Chapter 3, = Section 1, in=20 any portion of those territories, and

(3) ⁵It shall come into = force on=20 such day as the = ³[State=20 Government] with the previous sanction of the ⁶[Central = Government], may by=20 notification appoint in this behalf.

XII =20 OF 1891 :=20 -

(4) [Repealed by the Repealing and = Amending=20 Act, 1891, section 2 and=20 Schedule]

¹Extended to the = territories=20 which immediately before the 1^st November, 1956, were comprised in the State of Patiala and = East Punjab=20 States Union by the Punjab Act 23 of 1957.

²The words =93for = the time=20 being=94 were omitted by the Government of India (Adaptation of Indian = Laws)=20 Order, 1937.

³Substituted by the = Government=20 if India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of = Laws=20 Order, 1950.

⁴The words = =93including the=20 paragana of Spiti=94 omitted by Punjab adaptation of Laws (State and = Concurrent=20 Subjects) Order, 1966. =20

⁵The Act came into = force on=20 1^st November, 1887, see Notification No. 727 =93Punjab = Gazette=94,=20 3^rd November, 1887, Part I, p. 573.

⁶Substituted for the = words=20 =93Governor-General in Council=94 by the Government of India (Adaptation = of India=20 Laws) Order, 1937.

2. =20 Repeal: - [Repealed by the = Repealing=20 Act, 1938, section 2 and Schedule].

3. =20 Definition: - In this Act, = unless there=20 is something repugnant in the subject or context;

(1) = =93estate=94 means=20 any area=97

(a)=20 =20 for which a separate record-of-rights has been made; or

(b)=20 which has been separately assessed to land revenue, or would have been = so=20 assessed if the land-revenue had not been released, compounded for or = redeemed;=20 or

(c)=20 which the ¹[State Government] may, by general rule or special = order,=20 declare to be an estate;

(2) = =93land-owner=94 does not include a tenant or an assignee of = land-revenue, but does=20 not include a person to whom a holding =20 has been transferred, or an estate or holding has been let in = farm, under=20 this Act for the recovery of an arrear =20 of land-revenue or of a sum recoverable as such an arrear and every = other person=20 not hereinbefore in this clause mentioned =20 who is in possession of an estate or any share or portion thereof = , or in=20 the enjoyment of any part of the profits of an estate;

=20 (3) =93holding=94 means a share or portion of an estate held by the land-owner or = jointly by two=20 or more land-owners.

XVII of =20 1887 : -

(4) =93rent=94, =93tenant=94, = =93landlord=94 and=20 =93tenancy=94 have the meanings respectively assigned to those words in = the Punjab=20 Tenancy Act, 1887:

=20

(5) =93pay=94 with its grammatical = variations=20 and cognate expressions includes when used with reference to rent. =93deliver=94 = and =93render=94 with their = grammatical=20 variations and cognate expressions;

¹Substituted for = the=20 words =93Local = Government=94 by the=20 Government of India

(Adaptation of = Indian Laws )=20 Order, 1937, and the Adaptation of Laws Order, = 1950.

=20

(6) =93land-revenue =93 includes = assigned land-revenue and any sum = payable in=20 respect of land, by way of quit-rent or of commutation for service, to = the ¹[Government] or to = a person=20 to whom the =20 ¹[Government] has assigned the right to receive the=20 payment;

=20 (7) =93 arrear of=20 land-revenue=94 means land-revenue which remains unpaid after the date = on which it=20 becomes payable;

=20 (8) = =93defaulter=94 means a=20 person liable for an arrear of land-revenue, and includes a person who = is=20 responsible as surety for the payment of the arrear;

=20 (9) =93rates and cesses=94 means rates and cesses which are = primarily payable=20 by land-owners; and = includes :=20 -

XII of 1873 : -

=20 [(a) Repealed by the = Repealing and=20 Amending Act, 1891; ]

(b) the local = rate, if any,=20 payable under the Punjab District Boards Act, 1883, and any fee leviable = under=20 section 33 of that Act from land-owners for the use of or benefits = derived from=20 such works as are refered to in section 20, clauses (i) and (j), of that = Act;

VIII of 1873 : -

(c)=20 = any annual=20 rate chargeable on owners = of land=20 under section 59 of the = Northern=20 India Canal and Drainage Act, 1873² ;

=20 (d) =20 the [ * =20 * * ]³ village-officers = cesses;=20 and

=20 (e) =20 sums payable on = account of=20 village expenses.

=20 (10) =93 = village-cess=94=20 includes any cess, contribution or due which is customarily leviable = within an=20 estate and is neither a = payment for=20 the use of private property or for personal service nor imposed by or = under any=20 enactment for the time being in force;

¹Substituted for = the=20 word =93Crown=94 by the = Adaptation of=20 Laws Order, 1950.

^{2 =}This must not be = confounded=20 with owner=92s rate imposed under section 37 of Act 8 of = 1873.

³The words =93Zaildari and=94 omitted by = Punjab Act 27=20 of 1964 section = 2.

=20

(11)=20 =93village-officer=94 means a chief-headman, or patwari;

=20 (12) =93Revenue-officer=94 having authority under this Act to = discharge the=20 functions of a Revenue-officer under that provision;

XVIII of 1879 : = -

=20 (13) =93legal = practitioner=94=20 means any legal practitioner within the meaning of the Legal = Practitioners Act,=20 1879, except a mukhtar;

=20 (14) =93agricultural year=94 means the year commencing on the sixteenth day of June, = or on such=20 other date as the ¹[State Government] = may by=20 notification appoint for any local =20 area;

=20 (15) =93notification=94 means a notification published by = authority of=20 ¹[State Government] in the official Gazette;

=20 (16) =93incumbrance=94 means a charge upon or claim against land = arising out=20 of a private grant or contract;

=20 (17) =93survey-mark=94 includes boundary-mark; and

²[(18)=20 =93Net-assets=94 of an estate or group of estates means the estimated = average annual=20 surplus produce of such estate or group of estates remaining after = deduction of=20 the ordinary expenses of cultivation as ascertained or estimated.

=20 Explanation- = Ordinary Expenses=20 of cultivation include payments, if any, which the landowner customarily = bears=20 whether in kind or in cash either in whole or in part in respect of-

=20 (1) water rates,

=20 (2) maintenance of means of irrigation,

=20 (3) maintenance of embankments,

1Substituted for = the words=20 =93Local Government=94 by Government of India (Adaptation of Indian = Laws) Order, and=20 the Adaptation of Laws Order, 1950.

²Inserted by Punjab = Act 3 of=20 1928.

=20

(4) = supply of=20 seed,

=20 (5) supply of manure,

=20 (6) improved implements of husbandry,

=20 (7) concessions with regard to fodder,

=20 (8) special abatements made for fallows or bad harvests,

=20 (9) cost of collection of rent,

=20 (10) allowance for storage in collection of rent,

(11) interest=20 charges payable in respect of advances made in cash, free of interest, = to=20 tenants for the purposes of cultivation,

(12) wages or=20 customary dues paid to artisans or menials whose products or labour are = utilized=20 for the purposes of cultivation and harvesting, and the share that would = be=20 retainable by a tenant if the land were let to a non-occupancy tenant = paying=20 rent, whether in cash or in kind, at the normal rate actually prevalent = in the=20 estate or group of estates.]

¹[(18-A) = =93net letting=20 value=94 of a site put to non-agricultural use means the estimated = annual rent of=20 the site remaining after deduction of--

(i)=20 = fair=20 remuneration for the capital invested in building or machinery or both = after=20 deducting the deprecation on their value;

=20 (ii) =20 house-tax, property-tax; and

(iii)=20 = maintenance=20 charges not exceeding one month=92s gross rent, as ascertained or = estimated in the=20 manner prescribed.

Explanation: - where no reliable data = regarding the=20 cost of building and machinery on a site is forthcoming or is otherwise = not=20 available valuation and deprecation shall be based on the standards of = the=20 Public Works Department of Punjab State.]

¹New clause (18-A), = inserted=20 by Punjab Act 9 of 1953, section 3.

=20 ¹[ (19) =20 =93Assessment Circle=94 means a group of estates which in the = opinion of the=20 Financial Commissioner; the recorded in an order in writing , are = sufficiently=20 homogeneous to admit of a common set of rates being used as a general = guide in=20 calculating the land revenue to be assessed upon them.]

Contents Next