Legislation · 1967
Land Revenue Act, 1967
Entry updated 26 March 2026
The West Pakistan-era statute, continued and amended by each province, that governs land records, mutations, revenue officers, partition of holdings, and recovery of dues as arrears of land revenue.
What it is
The West Pakistan Land Revenue Act, 1967 is the machinery statute of land administration. On the dissolution of One Unit it continued in force in each province, and today it operates as the Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan Land Revenue Acts, each amended separately. It creates the hierarchy of revenue officers — from the Board of Revenue and Collector down to the tehsildar and patwari — and provides for the record-of-rights and periodical records, the attestation of mutations (section 42), partition of holdings, surveys and boundaries, and appeal, review and revision within the revenue hierarchy [APPEAL PROVISIONS, COMMONLY SECTIONS 161–164 — TO BE VERIFIED BY REVIEWING LAWYER]. It also supplies the coercive machinery for recovering land revenue — distress, attachment, sale — which dozens of other statutes borrow by declaring their dues "recoverable as arrears of land revenue."
In practice the Act is Pakistan's title system, and its limits define conveyancing risk. Pakistan has no registration-of-title regime: ownership is evidenced by entries in the revenue record together with instruments registered under the Registration Act, 1908. Section 52 gives entries in the record-of-rights a presumption of truth, but the presumption is rebuttable, and the superior courts have held consistently that a mutation confers no title by itself — it is an administrative entry made for fiscal purposes, and the underlying transaction must stand on its own proof.
What changed
The core 1967 text is stable; the movement is provincial and administrative. Punjab has gone furthest: land records have been computerised under the Punjab Land Records Authority Act, 2017, the patwari's registers have migrated to Arazi Record Centres, and mutation attestation has been tightened with identity verification through NADRA and biometric checks [THE AMENDING ACTS AND CURRENT TEXT OF SECTION 42 AS AMENDED IN PUNJAB — TO BE VERIFIED BY REVIEWING LAWYER]. Punjab has also linked deed registration with automatic transmission of mutations to the computerised record [CURRENT SCOPE — TO BE VERIFIED BY REVIEWING LAWYER]. Sindh's computerisation under LARMIS and the programmes in Khyber Pakhtunkhwa and Balochistan are at earlier stages. Proposals for a full title-registration regime have circulated for years without enactment [STATUS — TO BE VERIFIED BY REVIEWING LAWYER]. As of mid-2026, diligence still means reading the record, not trusting a certificate.
Who is affected
Anyone who owns, buys, sells, mortgages or inherits land: companies acquiring project sites and industrial land, lenders taking mortgages that must be reflected in the revenue record, developers assembling parcels, agricultural businesses, and families in inheritance mutations. The Act also reaches persons with no land at all — any taxpayer or licensee whose statutory dues are made recoverable as arrears of land revenue faces this Act's collection machinery.
What to do
Before any land transaction, obtain fresh copies of the record-of-rights and periodical record, trace the chain of mutations back through prior owners, and match the revenue record against the registered deeds — discrepancies are common and must be resolved before closing, not after. Attend mutation attestation and confirm the entry is actually sanctioned; do not treat a pending mutation as title. Lenders should verify their charge is entered in the record. In Punjab, pull the computerised record from the Arazi Record Centre and reconcile it with the manual record where the two diverge. Challenge a wrong entry promptly through the revenue hierarchy — delay breeds presumptions in the other side's favour.
The text of the instrument, where publicly available, may be obtained from official sources; a PDF will be linked here when the firm’s annotated copy is released. [PDF FORTHCOMING]
