THE LAND ACQUISITION (WEST PAKISTAN AMENDMENT)  
ORDINANCE, 1969
(XLIX of 1969)
CONTENTS
1.Short title, extent and commencement
2.Repeal and savings
3.Amendment of section 3 of Act I of 1894
4.Amendment of section 4 of Act I of 1894
5.Substitution of section 5 of Act I of 1894
6.Substitution of section 5-A of Act I of 1894
7.Amendment of section 6 of Act I of 1894
8.Amendment of section 9 of Act I of 1894
9.Amendment of section 11 of Act I of 1894
10.Insertion of section 12-A in Act I of 1894
11.Amendment of section 16 of Act I of 1894
12.Substitution of section 17 of Act I of 1894
13.Amendment of section 18 of Act I of 1894
14.Amendment of section 20 of Act I of 1894
15.Insertion of section 22-A of Act I of 1894
16.Amendment of section 23 of Act I of 1894
17.Amendment of section 25 of Act I of 1894
18.Amendment of section 31 of Act I of 1894
19.Amendment of section 35 of Act I of 1894
20.Amendment of section 38 of Act I of 1894
21.Amendment of section 40 of Act of 1894

22.Amendment of section 41 of Act I of 1894
23.Amendment of section 42 of Act I of 1894
24.Addition of section 43-A to Act I of 1894
25.Amendment of section 50 of Act I of 1894

TEXT
1THE LAND ACQUISITION (WEST PAKISTAN AMENDMENT) ORDINANCE, 1969
[17th December, 1969]
An
Ordinance
further to amend the Land Acquisition Act, 1894, in its application to the Province of  
West Pakistan
Preamble.– WHEREAS it is expedient further to amend the Land Acquisition  
Act,  1894,  in  its  application  to  the  Province  of  West  Pakistan,  in  the  manner  
hereinafter appearing;
NOW, THEREFORE , in pursuance of the Martial Law Proclamation of 25th  
March, 1969, read with the Provisional Constitution Order, and in exercise of all powers  
enabling him in that behalf, the Governor of West Pakistan is pleased to make and  
promulgate the following Ordinance:-
1.Short title, extent and commencement.–  (1) This Ordinance may be called the  
Land Acquisition (West Pakistan Amendment) Ordinance, 1969.
(2)It extends to the whole of the Province of West Pakistan, except the  
Tribal Areas.
(3)It shall come into force at once.

2.Repeal and savings.–  (1) The following enactments and the amendments  
made thereby in the Land Acquisition Act, 1894 (Act I of 1894), hereinafter referred  
to as the said Act, are hereby repealed:
(i)the Land Acquisition (N.W.F.P. Amendment) Act, 1947 (N.W.F.P. Act  
XIX of 1947);
(ii)the Land Acquisition (N.W.F.P. Amendment) Act, 1952 (N.W.F.P. Act  
IX of 1952);
(iii)the Land Acquisition (Punjab Amendment) Act, 1952 (Punjab Act XII  
of 1952);
(iv)the Land Acquisition (Punjab Amendment) Act, 1954 (Punjab Act XII  
of 1954);
(v)the Land Acquisition (Bahawalpur State Amendment) Act, 1954 (VIII  
of 1954); and
(vi)the Land Acquisition (West Pakistan Amendment) Act, 1958 (W.P. Act  
XXVII of 1958).
(2)Notwithstanding the repeal of the enactments specified in sub-section

(2)Notwithstanding the repeal of the enactments specified in sub-section  
(1), everything done, action taken, obligation, liability or penalty incurred, inquiry or  
proceeding commenced, officer appointed or person authorised, jurisdiction or power  
conferred,  order  or  notification  issued  under  any  of  the  provisions  of  the  said  
enactments shall, if not inconsistent with the provisions of the said Act, as amended  
1This Ordinance was promulgated by the Governor of West Pakistan on 10th December, 1969; published in the West Pakistan  
Gazette (Extraordinary), dated 17th December, 1969, pages 2237-47; saved by Article 281 of the Interim Constitution of  Pakistan (1972); and, validated by the Validation of Laws Act, 1975 (LXIII of 1975).

by this Ordinance, be continued, and so far as may be, be deemed to have been  
respectively done, taken, incurred, commenced, appointed, authorised, conferred or  
issued under the said Act.
3.Amendment of section 3 of Act I of 1894.–  In section 3 of the said Act, for  
the existing clause (d), the following clause shall be substituted, namely:-
“(d)the  expression  “Court”  means  a  principal  Civil  Court  of  original  
jurisdiction, and includes the Court of any Additional District Judge, and  
any Civil Judge whom the Provincial Government may appoint, by name  
or by virtue of his office, to perform concurrently with any such principal  
Civil Court, all or any of the functions of the Court under this Act, within  
any specified area ; provided that in the case of a Civil Judge such  
functions  shall  be  exercised  only  upto  the  limits  of  his  pecuniary  
jurisdiction.”
4.Amendment of section 4 of Act I of 1894.–  In section 4 of the said Act–

(a)for  sub-section  (1),  the  following  sub-section  shall  be  substituted,  
namely:-
“(1)Whenever it appears to the Collector of the district that land  
in any locality is needed or is likely to be needed for any public purpose or  
for a company, a notification to that effect shall be published in the official  
Gazette, and the Collector shall cause public notice of the substance of  
such notification to be given at convenient places in the said locality.”
(b)in  sub-section  (2),  for  the  words  “Commissioner  or  the  Board  of  
Revenue”, the words “Collector of the district” shall be substituted; and
(c)after sub-section (2), as so modified, the following new sub-section  
shall be added, namely:-
“(3)The officer so authorised shall at the time of such entry

“(3)The officer so authorised shall at the time of such entry  
pay  or  tender  payment  for  all  necessary  damage  to  be  done  as  
aforesaid, and, in case of dispute as to the sufficiency of the amount so  
paid or tendered, he shall at once refer the dispute to the decision of  
the Collector or other chief revenue-officer of the district, and such  
decision shall be final”.
5.Substitution of section 5 of Act I of 1894.–  For section 5 of the said Act, the  
following section shall be substituted, namely:-
“5.Notification that particular land is needed for a public purpose or for a  
company–  Where  land  is  to  be  acquired  for  a  public  purpose,  if  the  
Commissioner,  and  where  land  is  to  be  acquired  for  a  company,  the  
Provincial  Government,  is  satisfied,  after  considering  the  result  of  the

Provincial  Government,  is  satisfied,  after  considering  the  result  of  the  
survey, if any, made under sub-section (2) of section 4, or if no survey is  
necessary, at any time, that any particular land included in a locality notified  
under sub-section (1) of section 4 is needed for a public purpose or a  
company, as the case may be, a notification to that effect shall be published  
in the official Gazette, stating the district or other territorial division in which  
the land is situate, the purpose for which it is needed, its approximate area  
and situation, and where a plan has been made of the land, the place where  
such plan may be inspected, and the Collector shall cause public notice to

be given of the substance of the notification at convenient places on or near  
the land to be acquired”.
6.Substitution of section 5-A of Act I of 1894.–  For section 5-A of the said  
Act, the following shall be substituted, namely:-
“5-A.Hearing of objections – (1) Any person interested in any land which has  
been notified under section 5 as being needed for a public purpose or for  
a Company may, within thirty days after the issue of the notification, object  
to the acquisition of the land or of any land in the locality, as the case may  
be.
(2)Every  objection  under  sub-section  (1)  shall  be  made  to  the  
Collector in writing, and the Collector shall give the objector an opportunity  
of being heard either in person or by pleader and shall, after hearing all  
such objections and after making such further inquiry, if any, as he thinks  
necessary,  submit  the  case  for  the  decision  of  the  Commissioner,

necessary,  submit  the  case  for  the  decision  of  the  Commissioner,  
together with the record of the proceedings held by him and a report  
containing his recommendations on the objections. The decision of the  
Commissioner on the objections shall be final.
(3)Where land is needed for a company, the Collector shall, after  
making  such  enquiries  as  he  deems  necessary,  also  make  his  
recommendations to the Commissioner with regard to the area that in his  
opinion is reasonable for the purpose.
(4)For the purpose of this section, a person shall be deemed to be  
interested  in  land  who  would  be  entitled  to  claim  an  interest  in  
compensation if the land where acquired under this Act.”
7.Amendment of section 6 of Act I of 1894.–  In section 6 of the said Act, after  
sub-section (3), the following new sub-section shall be added, namely:-

“(4)When the area in respect of which the said declaration is made  
is less than the area previously notified under sub-section (1) of section  
4, such previous notification, so far as it relates to the excess area, shall  
be deemed to have been superseded by the said declaration.”
8.Amendment of section 9 of Act I of 1894.–  In section 9 of the said Act, after  
sub-section (4), the following new sub-section shall be added, namely:-
“(5)The Collector shall also serve notice of the enquiry to be held  
under section 11 (such notice not being less than fifteen days prior to the  
date  fixed  under  sub-section  (2)  for  determination  of  claims  and  
objections) on the Department of Government, local authority or company,  
as the case may be, for which land is being acquired, and require it to

as the case may be, for which land is being acquired, and require it to  
depute a duly authorised representative to attend the enquiry on its behalf  
for the purpose of making objections (if any) to the measurement of the  
land, claims to any interest in the land or the amount of any compensation.  
Such authorised representative shall be party to the proceedings.”
9.Amendment of section 11 of Act I of 1894.–  In section 11 of the said Act,  
between the words “any person interested” and the words “has stated”, the words and  
commas “and a Department of Government, a local authority, or a company, as the  
case may be,” shall be inserted.

10.Insertion of section 12-A in Act I of 1894.–  After section 12 of the said Act,  
the following new section shall be inserted, namely:-
“12-A.Correction of mistake – Any clerical or arithmetical mistake in the award  
arising therein from any accidental slip or omission may, at any time, be  
corrected by the Collector either of his own motion or on the application  
of any of the parties”.
11.Amendment of section 16 of Act I of 1894.–  In section 16 of the said Act,  
between the word “may” and the word “take” , the commas, words and figures,  
“subject to the provision of section 31,” shall be inserted.
12.Substitution of section 17 of Act I of 1894.–  For section 17 of the said Act,  
the following shall be substituted, namely:-
“17.Special power in case of urgency – (1) In cases of urgency, whenever the  
Commissioner so directs, the Collector, though no such award has been  
made, may, on the expiration of fifteen days from publication of the notice

made, may, on the expiration of fifteen days from publication of the notice  
mentioned in sub-section (1) of section 9, take possession of any land needed  
for  public  purposes  or  for  a  company.  Such  land  shall  thereupon  vest  
absolutely in the Government free from all encumbrances:
Provided  that  the  Commissioner  shall  not  issue  any  direction  to  the  
Collector under this sub-section unless the Department of Government, the  
local authority, or company, as the case may be, for which the land is being  
acquired, has first deposited the estimated cost of acquisition of such land  
as determined by the Collector of the district, keeping in view the provisions  
of sections 23 and 24.
(2)Whenever, owing to any sudden change in the channel of any navigable  
river or other unforeseen emergency, it becomes necessary for any Railway

river or other unforeseen emergency, it becomes necessary for any Railway  
Administration  to  acquire  the  immediate  possession  of  any  land  for  the  
maintenance of their traffic or for the purpose of making thereon a river-side or  
ghat station, or of providing convenient connection with or access to any such  
station, or whenever owing to a similar emergency it becomes necessary for  
the Commissioner to acquire the immediate possession of any land for the  
purposes  of  maintaining  traffic  over  a  public  road,  the  Collector  may,  
immediately after the publication of the notice mentioned in sub-section (1)  
and with the previous sanction of the Commissioner, enter upon and take  
possession  of  such  land  which  shall  thereupon  vest  absolutely  in  the  
Government free from all encumbrances:

Provided that the Collector shall not take possession of any building or  
part of a building under this sub-section without giving to the occupier  
thereof at least forty-eight hours’ notice of his intention so to do, or such  
longer notice as may be reasonably sufficient to enable such occupier to  
remove  his  movable  property  from  such  building  without  unnecessary  
inconvenience.
(3)In every case under either of the preceding sub-sections the Collector shall  
at the time of taking possession offer to the persons interested compensation  
for the standing crops and trees (if any) on such land and for any other  
damage sustained by them caused by such sudden dispossession and not  
excepted in section 24; and, in case such offer is not accepted, the value of

excepted in section 24; and, in case such offer is not accepted, the value of  
such crops and trees and the amount of such other damage shall be allowed

for  in  awarding  compensation  for  the  land  under  the  provisions  herein  
contained.
(4)In cases where in the opinion of the Commissioner, the provisions of  
sub-section (1) or sub-section (2) are applicable, the Commissioner may  
direct that the provisions of sections 5 and 5-A shall not apply, and, if he  
does so direct declaration may be made under section 6 in respect of the  
land at any time after the publication of the notification under sub-section  
(1) of section 4.”
13.Amendment of section 18 of Act I of 1894.–  In section 18 of the said Act,  
after sub-section (2), the following new sub-section shall be added, namely:-
“(3)Notwithstanding anything to the contrary contained in section 21,  
the Provincial Government may, if it has not accepted the award, refer the  
matter  to  the  Court  within  a  period  of  six  months  from  the  date  of  
announcement of the award; provided that the Court shall not entertain the

announcement of the award; provided that the Court shall not entertain the  
reference unless in its opinion there is “a prima facie case for inquiry into and  
determination of the objection against the award”.”
14.Amendment of section 20 of Act I of 1894.–  In section 20 of the said Act, in  
clause (c), between the word “Collector” and the full-stop at the end the words and  
commas “and the Department of Government, local authority or company, as the  
case may be, for which land is being acquired” shall be inserted.
15.Insertion of section 22-A of Act I of 1894.–  After section 22 of the said Act,  
“22-A.Cross objections– The Provincial Government, or a local authority or a  
Company for which land is being acquired, may lodge a cross objection to  
the objection made by any person interested and the Court may reduce

the objection made by any person interested and the Court may reduce  
the amount awarded by the Collector if it considers it just and proper”.
16.Amendment of section 23 of Act I of 1894.–  In section 23 of the said Act,–
(a)in sub-section (1), under clause first, the following explanation shall be  
added, namely:-
“Explanation– For the purpose of determining the market-value, the Court  
shall take into account transfers of land similarly situated and in similar use.  
The potential value of the land to be acquired if put to a different use shall  
only be taken into consideration if it is proved that land similarly situated and  
previously in similar use has, before the date of the notification under sub-
section (1) of section 4, been transferred with a view to being put to the use  
relied upon as affecting the potential value of the land to be acquired:
Provided that–

(i)if the market-value has been increased in consequence of the land  
being put to a use which is unlawful or contrary to public policy, that  
use shall be disregarded and the market-value shall be deemed to be  
the market-value of the land if it were put to ordinary use; and
(ii)if  the  market-value  of  any  building  has  been  increased  in  
consequence  of  the  building  being  so  overcrowded  as  to  be  
dangerous to the health of the inmates, such overcrowding shall be  
disregarded and the market-value shall be deemed to be the market-

value of the building if occupied by such number of persons only as  
can be accommodated in it without risk of danger to health from  
overcrowding”; and
(b)For sub-section (2), the following sub-section shall be substituted,  
namely:-
“(2)In addition to the market-value of the land as above provided,  
the Court shall award a sum of fifteen per centum on such market-value,  
in  consideration  of  the  compulsory  nature  of  the  acquisition,  if  the  
acquisition has been made for a public purpose and a sum of twenty-
five per centum on such market-value if the acquisition has been made  
for a company.”
17.Amendment of section 25 of Act I of 1894.–  In section 25 of the said Act, in  
sub-section (1) the words “or be less than the amount awarded by the Collector  
under section 11” shall be omitted.
18.Amendment of section 31 of Act I of 1894.–  In section 31 of the said Act,  
for sub-section (1) the following sub-section shall be substituted, namely:-

“(1)When the Collector has made an award under section 11–
(a)if the person interested entitled to compensation under  
the  award  and  the  Provincial  Government  accept  the  
award  and  intimate  their  acceptance  in  writing  to  the  
Collector before the expiry of the period prescribed in  
sub-section (2) of section 18 for making an application to  
the Collector for referring the award to the Court, or in  
sub-section (3) of the said section for referring the award  
to the Court by the Provincial Government, whichever is  
later, or if the period specified in sub-section (2) of the  
said section for making an application to the Collector or  
in sub-section (3) for referring the award to the Court has  
expired and no such application or reference has been

expired and no such application or reference has been  
made, the Collector shall, before taking possession of the  
land, tender payment of the full amount of compensation  
awarded by him to the persons entitled thereto according  
to the award, and shall pay it to them unless prevented by  
some one or more of the contingencies mentioned in sub-
section (2);
(b)if the person interested entitled to compensation under the  
award or the Provincial Government objects to the award  
and an application has been made to the Collector under  
sub-section (2) of section 18 for referring the award to the  
Court, or the award has been referred to the Court by the  
Provincial Government under sub-section (3) of that section  
the Collector shall, before taking possession of the land,  
tender payment of the compensation awarded by him or the

tender payment of the compensation awarded by him or the  
estimated cost of acquisition of such land as determined by  
the Collector of the district under sub-section (1) of section  
17, whichever is less, to the persons entitled thereto under  
the award and shall pay it to them unless prevented by

section (2):
Provided that no payment under clause (b) shall be made until the  
person entitled to compensation furnishes to the satisfaction of the  
Collector  a  security  for  refund  of  the  amount,  if  any,  which  may  
subsequently be found to be in excess of the compensation awarded to  
him by the Court.”
19.Amendment of section 35 of Act I of 1894.–  In section 35 of the said Act,–
(a)for sub-section (2), the following sub-section shall be substituted,  
namely:-
“(2)The Collector shall cause public notice of the substance of the  
direction to be given at convenient places in the locality in which the land  
is situate, and thereupon it shall be lawful for any officer, either generally  
or specially authorised by the Collector in this behalf, and for the servants  
and workmen of such officer, to enter upon and survey and take levels of  
any land in such locality.”; and

(b)the existing sub-section (3) shall be re-numbered as sub-section (4)  
and the following shall be inserted as sub-section (3), namely:-
“(3)On receipt of plans detailing the land acquired, the Collector shall  
give notice in writing to the persons interested in such land of the  
purpose for which the same is needed and shall, for the occupation and  
use thereof for such term as aforesaid, and for the materials, if any, to  
be taken therefrom, pay to them such compensation, either in a gross  
sum of money or by monthly or other periodical payments as shall be  
agreed upon in writing between him and such persons respectively.”
20.Amendment of section 38 of Act I of 1894.–  In section 38 of the said Act,–
(i)for  sub-section  (1),  the  following  sub-section  shall  be  substituted,  
namely:-

namely:-
“(1)The Commissioner may authorise any officer of any company  
desiring  to  acquire  land  for  its  purpose  to  exercise  the  powers  
conferred by sub-section (2) of section 4”; and
(ii)in  sub-section  (2),  for  the  word  and  figure  “section  5”,  the  words,  
figures,  and  brackets  “sub-section  (3)  of  section  4”,  shall  be  
substituted.
21.Amendment of section 40 of Act of 1894.–  In section 40 of the said Act, in  
sub-section (1)–
(i)in clause (b), for the full-stop at the end, the comma and the word “,or”  
shall be substituted; and
(ii)after  clause  (b) as  so modified,  the  following  new  clause  shall be  
“(c)that the area proposed to be acquired is reasonable for the  
purpose.”
22.Amendment of section 41 of Act I of 1894.–  In section 41 of the said Act,–

(a)for the words and commas “the purpose of the proposed acquisition  
is to obtain land for the erection of dwelling houses for workmen  
employed by the company or for the provision of amenities directly  
connected therewith, or that the proposed acquisition is needed for  
the construction of a work, and that such work is likely to prove useful  
to the public,” the words, brackets, letters, figures and commas “the  
object of the proposed acquisition is to obtain land for one of the  
purposes referred to in clause (a) or clause (aa) or clause (b) of sub-
section (1) of section 40”, shall be substituted; and
(b)for clause (5), the following clause shall be substituted, namely:-
“(5)where the acquisition is for a purpose falling under clause (b) of  
sub-section (1) of section 40, the time within which and the conditions  
on which the work shall be constructed and maintained.”
23.Amendment of section 42 of Act I of 1894.–  In section 42 of the said Act,

23.Amendment of section 42 of Act I of 1894.–  In section 42 of the said Act,  
for the words and brackets “and shall thereupon (so far as regards the terms on  
which the public shall be entitled to use work) have the same effect as if it had  
formed part of this Act,” the words “and the acquisition shall be deemed to have  
been made subject to the terms of such agreement”, shall be substituted.
24.Addition of section 43-A to Act I of 1894.–  After section 43 of the said Act,  
the following new section shall be added, namely:-
“43-A.Restrictions  on  transfers,  etc.–  No  company  for  which  any  land  is  
acquired under this Part shall be entitled to transfer the said land or any  
part thereof by sale, mortgage, gift, lease or otherwise, except with the  
previous sanction of the Provincial Government.”
25.Amendment of section 50 of Act I of 1894.–  In section 50 of the said Act,

25.Amendment of section 50 of Act I of 1894.–  In section 50 of the said Act,  
after sub-section (1), the following new sub-section shall be inserted, namely:-
“(1-A)Any charges to be defrayed from the funds of a local authority or a  
company under sub-section (1), may be recovered, in addition to any  
other mode of recovery provided in any other law, as arrears of land-
revenue.”

PAKISTAN PENAL CODE (ACT XLV OF 1860)  
Act XLV of 1860  
October 6th, 1860  
Amended by: Protection of Women (Criminal Laws Amendment) Act, 2006,Criminal Laws (Amendment) 
Act, 2004 (I of 2005),Criminal Law (Amendment) Ordinance (LXXXV of 2002),Criminal Laws (Reforms) 
Ordinance (LXXXVI of 2002),etc.  
 
Whereas it is expedient to provide a general Penal Code for Pakistan:  
It is enacted as follows: - 
 
CHAPTER I  
INTRODUCTION  
1. Title and extent of operation of the Code.  
This Act shall be called the Pakistan Penal Code, and shall take effect throughout Pakistan.  
  
2. Punishment of offences committed within Pakistan.  
Every person shall be liable to punishment under this Code and not otherwise for every act or 
omission contrary to the provisions thereof, of which he shall be guilty within Pakistan.  
  
3. Punishme nt of offences committed beyond, but which by law may be tried within Pakistan.

3. Punishme nt of offences committed beyond, but which by law may be tried within Pakistan.  
Any person liable, by any Pakistan Law, to be tried for an offence committed beyond Pakistan shall be 
dealt with according to the provision of this Code for any act committed b eyond Pakistan in the same 
manner as if such act had been committed within Pakistan.  
  
4. Extension of Code to extra -territorial offences.  
The provisions of this Code apply also to any offence committed by: - 
 1[(1) any citizen of Pakistan or any person in the service of Pakistan in any place without and beyond

Pakistan;] 1 
 2[] 2 4[] 4 
(4) any person on any ship or aircraft registered in Pakistan wherever it may be.  
Explanation:  In this section the word "offence" includes every act committed outside Pakistan which, 
if committed in Pakistan, would be punishable under this Code.  
 
Illustratio ns 
(a) A, a Pakistan subject, commits a murder in Uganda. He can be tried and convicted of murder in 
any place in Pakistan in which he may be found.  
  
 5[] 5 
 6[(c) C, a foreigner who is in the service of Pakistan commi ts a murder in London. He can be tried 
and convicted of murder at any place in Pakistan in which he may be found.] 6 
  
(d) D, a British subject living in Junagadh, instigates E to commit a murder in Lahore. D is guilty of 
abetting murder.  
  
 7[ 
5. Certain laws not to be affected by this Act.  
Nothing in this Act is intended to repeal, vary, suspend or affect any of the provisions of any Act for

 7[ 
Nothing in this Act is intended to repeal, vary, suspend or affect any of the provisions of any Act for 
punishing mutiny and desertion of officers, soldiers, sailors or airmen in the service of the State or of 
any special or local law.  
  
] 7

CHAPTER II  
GENERAL EXPLANATIONS  
6. Definitions in the code to be understood subject to exceptions.  
Throughout this Code every definition of an offence, every penal provision and every illustration of 
every such definition or penal provision, shall be understood subject to the exceptions contained in 
the chapter entitled "General Exceptions," though thos e exceptions are not repeated in such 
definition, penal provision or illustration.   
Illustrations  
(a) The sections in this Code, which contains definitions of offences, do not express that a child 
under seven years of age cannot commit such offences;  but the definitions are to be understood 
subject to the general exception which provides that nothing shall be an offence which is done 
by a child under seven years of age.  
  
(b) A, a police officer, without warrant, apprehends Z who has committed murder. Here A is not 
guilty of the offence of wrongful confinement; for he was bound by law to apprehend Z, and,

guilty of the offence of wrongful confinement; for he was bound by law to apprehend Z, and, 
therefore, the case falls within the general exception which provides tha t "nothing is an offence 
which is done by a person who is bound by law to do it."  
  
7. Sense of expression once explained.  
Every expression which is explained in any part of this Code is used in every part of this Code in 
conformity with the explanation.  
  
8. Gender.  
The pronoun "he" and its derivatives are used of any person, whether male or female.  
  
9. Number.  
Unless the contrary appears from the context, words importing the singlular number include the 
plural number, and words importing the plural number include the singular number.

10. "Man", "Woman".  
The word "man" denotes a male human being of any age; the word "woman" denotes a female 
human being of any age.  
  
11. "Person".  
The word "person" includes any Company or Association, or body of persons, whether incorporated 
or not.  
  
12. "Public".  
The word "public" includes any class of the public or any community.  
  
 8[] 8 
14. "Servant of the State".  
The words "servant of the State" denote all officers or servants continued, appointed or employed in 
Pakistan, by or under the authority of the Federal Government or any Provincial Government.  
  
 9[] 9 
17. "Government"  
The word "Government" denotes the person or persons authorized by law to administer executive 
Government in Pakistan, or in any part thereof.  
  
 10[] 10 
19. "Judge".  
The word "Judge" denotes not only every person who is officially designated as a Judge, but also 
every person --

 10[] 10 
every person -- 
 who is empowered by law to give, in any legal proceeding, civil or criminal, a definitive judgment 
or a judgment which, if not appealed against, would be definitive, or a judgment which, if

confirmed by some other authority, would be definitive, or  
 who is one of a body of persons, which body of persons is empowered by law to give such 
Judgment.  
 
 11[] 11 
(b) A Magistrate exercising jurisdiction in respect of a charge on which he has power to sentence to 
fine or imprisonment with or without appeal, is a Judge.  
  
 12[] 12 13[] 13 
  
20. "Court of Justice".  
The words "Court of Justice" denote a Judge who is empowered by law to act judicially alone, or a 
body of Judges which is empowered by law to act judicially as a body, when such Judge or body of 
Judges is acting judicially.   14[] 14 
  
21. "Public servant".  
The words "public servant" de notes a person falling under any of the descriptions herein after 
following, namely: -  15[] 15 
Second:  Every Commissioned Officer in the Military, Naval or Air Forces of Pakistan while serving 
under the Federal Government or any Provincial Government;  
Third:  Every Judge;

Third:  Every Judge;  
Fourth:  Every officer of a Court of Justice whose duty it is, as such officer, to investigate or report 
on any matter of law or fact, or to make, authenticate, or keep any document, or to take 
charge or dispose of any property, or to execute any judicial process, or to administer any 
oath, or to interpret, or to preserve order in the Court; and every person specially 
authorized by a Court of Justice to perform any of such duties;  
Fifth:  Every juryman, assessor, or member of a panchayat assisting a Court of Jus tice or public

servant;  
Sixth:  Every arbitrator or other person to whom any cause or matter has been referred for 
decision or report by any Court of Justice, or by any other competent public authority;  
Seventh:  Every person who holds any office by virtue of which he is empowered to place or keep 
any person in confinement;  
Eighth:  Every officer of the Government whose duty it is, as such officer, to prevent offences, to 
give information of offences, to bring offenders to justice, or to protect the public health, 
safety or convenience;  
Ninth:  Every officer whose duty it is, as such officer, to take, receive, keep or expend any 
property on behalf of the Government, or to make any survey, assessment or contr act on 
behalf of the Government, or to execute any revenue process, or to investigate, or to 
report, or any matter affecting the pecuniary interests of the Government, or to make, 
authenticate or keep any document relating to the pecuniary interests of the

authenticate or keep any document relating to the pecuniary interests of the  
Government, or to prevent the infraction of any law for the protection of the pecuniary 
interests of the Government, and every officer in the service or pay of the Government or 
remunerated by fees or commission for the performance of any public duty;  
Tenth:  Every officer whose duty it is, as such officer, to take, receive, keep or expend any 
property, to make any survey or assessment or to levy any rate or tax for any secular 
common purpose of any village, town or district, or to make, authenticate o r keep any 
document for the ascertaining of the rights of the people of any village, town or district;  
Eleventh:  Every person who holds any office in virtue of which he is empowered to prepare, 
publish, maintain or revise an electoral roll or to condu ct an election or part of an 
elections.  
 
Illustration

Illustration  
A Municipal Commissioner is a public servant.  
Explanation 1: Persons falling under any of the above descriptions are public servants, whether 
appointed by the Government or not.  
Explanation 2: Wherever the words "public servant” occur, they shall be understood of every person 
who is in actual possession of the situation of a public servant, whatever legal defect there may be in 
his right to hold that situation.  
Explanation 3: The word "election" denotes an election for the purpose of selecting members of any

legislative, municipal or other public authority, of whatever character, the method of selection to 
which is by, or under, any law prescribed as by election.  
  
22. Movable property.  
The words "movable property" are intended to include corporeal property of every description, 
except land and thing attached to the earth, or permanently fastened to anything which is attached 
to the earth.  
  
23. "Wrongful gain",  "Wrongful loss", "Gaining Wrongfully", "Losing Wrongfully".  
 "Wrongful gain.  "Wrongful gain" is gain by unlawful means of property to which the person 
gaining is not legally entitled.  
  
 "Wrongful loss".  Wrongful loss" is the loss by unlawful means of property to which the person 
losing it is legally entitled.  
  
 Gaining 
wrongfully, Losing 
wrongfully.  A person is said to gain wrongfully when such person retains wrongfully, as well 
as when such person acquires wrongfully. A person is said to lose wrongfully

as when such person acquires wrongfully. A person is said to lose wrongfully 
when such person is wrongfully kept out of any property, as well as when such 
person is wrongfully  deprived of property.  
  
24. "Dishonestly".  
Whoever does anything with the intention of causing wrongful gain to one person or wrongful loss 
to another person, is said to do that thing "dishonestly".  
  
25. "Fraudulently".  
A person is said to do ,a thing fraudulently if he does that thing with intent to defraud but not 
otherwise.

26. "Reason to believe".  
A person is said to have “reason to believe" a thing if he has sufficient cause to believe that thing but 
not otherwise.  
  
27. Property in possession of wife, clerk or servant.  
When property is in the possession of a person's wife, clerk or servan t, on account of that person, it 
is in that person's possession within the meaning of this Code.  
Explanation:  A person employed temporarily on a particular occasion in the capacity of a clerk, or 
servant, is a clerk or servant within the meaning of this se ction.  
  
28. "Counterfeit".  
A person is said to "counterfeit" who causes one thing to resemble another thing, intending by 
means of that resemblance to practice deception, or knowing it to be likely that deception will 
thereby be practiced.  
Explanation 1: It is not essential to counterfeiting that the imitation should be exact.  
Explanation 2: When a person causes one thing to resemble another thing, and the resemblance is

Explanation 2: When a person causes one thing to resemble another thing, and the resemblance is 
such that a person might be deceived thereby, it shall be presumed, unt il the contrary is proved, 
that the person so causing the one thing to resemble the other thing intended" by means of that 
resemblance to practice deception or knew it to be likely that deception would thereby be practiced.  
  
29. Document:  
The wor d "document" denotes any matter expressed or described upon any substance by means of 
letters, figures or marks, or by more than one of those means, intended to be used, or which may be 
used, as evidence of that matter.  
Explanation 1 : It is immaterial by what means or upon what substance, the letters, figures or marks 
are formed, or whether the evidence is intended for, or may be used in, a Court of Justice, or not.  
 
Illustrations

A writing expressing the terms of a contract, which may be used as evidence of the contract, is a

document.  
A cheque upon a banker is a document.  
A Power -of-Attorney is a document.  
A map or plan which is intended to be used or which may be used as evidence , is a document.  
A writing containing directions or instructions is a document.  
Explanation 2: Whatever is expressed by means of letters, figures or marks as explained by 
mercantile or other usage, shall be deemed to be expressed by such letter, figure or marks within 
the meaning of this section, although the same may not be actually expressed.  
 
A writes his name on the back of a bill of exchange payable to his order. The meaning of the 
endorsement, as explained by mercantile usage is that th e bill is to be paid to the holder. The 
endorsement is a document and must be construed in the same manner as if >the words "pay to the 
holder" or words to that effect had been written over the signature.  
  
30. "Valuable security".

30. "Valuable security".  
The words "valu able security denote a document which is, or purports to be a document whereby 
any legal right is created, extended, transferred restricted, extinguished or released, or whereby, any 
person acknowledges that he lies under legal liability, or has not certai n legal right.   
A writes his name on the back of a bill of exchange. As the effect of this endorsement is to transfer 
the right to the bill to any person who may become the lawful holder of it, the endorsement is a 
"valuable security".  
  
31. "A will".  
The words "a will" denote any testamentary document.  
  
32. Words referring to acts include illegal omissions.  
In every part of this Code, except where contrary intention appears from the context, words which

refer to acts done extend also to illegal omission.  
  
33. "Act", "Omission".  
The word "act" denotes as well a series of acts as a single act; the word "omission" denotes as well a 
series of omissions as a single omission.  
  
34. Acts done by several persons In furtherance of common intention.  
When a criminal act is done by several persons, in furtherance of the common intention of all, each 
such person is liable for that act in the same manner as if it were done by him alone.  
  
35. When such an act is criminal by reason of its being do ne with a criminal knowledge or intention:  
Whenever an act, which is criminal only by reason of its being with a criminal knowledge or 
intention, is done by several persons, each of such persons who joins in the act with such knowledge 
or intention is liab le for the act in the same manner as if the act were done by him alone with the 
knowledge or intention.  
  
36. Effects caused partly by act and partly by omission:

36. Effects caused partly by act and partly by omission:  
Whoever the causing of a certain effect, or an attempt to cause that effect, by an a ct or by an 
omission, is an offence, it is to be understood that the causing of that effect partly by an act and 
pertly by an omission is the same offence.   
A intentionally causes Z's death, partly by illegally omitting to give Z food and partly by beating Z. A 
has committed murder.  
  
37. Co-operation by doing one of several acts constituting an offence:  
When an offence is committed by means of severa l acts, whoever intentionally co -operates in the 
commission of that offence by doing any one of those acts, either singly or jointly with any other 
person, commits that offence.   

(a) A and B agree to murder Z by severally and at different times giving him small dose of poison. A 
and B administer the poison according to the agreement with intent to murder Z. Z dies from 
the effects of the several doses of poison so administered to him. Here A and B intentionally co -
operate in the commission of murder and as each of them dose an act by which the death is 
caused, they are both guilty of the offence though their acts are separate.  
  
(b) A and B are joint jailors, and as such, have the charge of Z, a prisoner, alternately for six hours at 
a time. A and B, intending to cause Z's death, knowingly co -operate in causing that effect by 
illegally omitting, each during the time of his attendance, to furnish Z with food supplied to 
them for that purpose. Z dies of hunger. Both A and B are guilty of the murder of Z.  
  
(c) A, a jailor, has the charge of Z, a prisoner. A intending to cause Z's death, illegally omits to

(c) A, a jailor, has the charge of Z, a prisoner. A intending to cause Z's death, illegally omits to 
supply Z with food; in consequence of which Z is much reduced in strength, but the starvation is 
not sufficient to cause his death. A is dismissed from his off ice, and B succeeds him. B, without 
collusion or co -operation with A, illegally omits to supply Z with food, knowing that he is likely 
thereby to cause Z's death, Z dies of hunger. B is guilty of murder, but as A did not co -operate 
with B, A is guilty only  of an attempt to commit murder.  
  
38. Persons concerned in criminal act may be guilty of different offences:  
Where several persons are engaged or concerned in the commission of a criminal act, they may be 
guilty of different offences by means of that act.   
A attacks Z under such circumstances of grave provocation that his killing of Z would be only

A attacks Z under such circumstances of grave provocation that his killing of Z would be only 
culpable homicide not amounting to murder. B having ill -will towards Z and intending to kill him, and 
not having been subject to the provocation, assist A in killing Z. Here, though A and B are both 
engaged in causing Z's death, B is guilty of murder, and A is guilty only of culpable homicide.  
  
39. "Voluntarily":  
A person is said to cause an effect "voluntarily" when he causes it by means whereby he intended to 
cause it, or by means which, at the time of employing those means, he knew or had reaso n to

believe to be likely to cause it.   
A sets fire, by night, to an inhabited house in a large town, for the purpose of facilitating robbery and 
thus causes the death of a person. Here, A may not have intended to cause death, and may even be 
sorry that death has been caused by his act; yet, if he knew that he was likely to cause death; he has 
caused death voluntarily.  
  
40. "Offence":  
Except in the chapters and sections mentioned in clauses 2 and 3 of this section, the word "offence" 
denotes a thing made punishable by this Code. In Chap ter IV, Chapter V -A and in the following 
sections, namely, Sections 64, 65, 66, 67, 71, 109, 110, 112, 114, 115, 116, 117, 187, 194, 195, 203, 
211, 213, 214, 221, 222, 223, 224, 225, 327, 328.329,330.331,347,348, 388, 389 and 445, the word 
"offence" denote s a thing punishable under this Code, or under, any/special or local law as

"offence" denote s a thing punishable under this Code, or under, any/special or local law as 
hereinafter defined. And in Sections 141, 176, 177, 201, 202, 212, 216 and 441 the word "offence" 
has the same meaning when the thing punishable under the special or local law is p unishable under 
such law with imprisonment for a term of six months or upwards, whether with or without fine.  
  
41. "Special law":  
A "special law" is a law applicable to a particular subject.  
  
42. "Local Law":  
A "local law" is a law applicable only to a particular part of the territories comprised in Pakistan.  
  
43. "Illegal", "Legally bound to do":  
The word "illegal" is applicable to everything which is an offence or which is prohibited by law, or 
which furnishes ground for a civil action, and a person is said to be "legally bound to do" whatever it 
is illegal in him to omit.  
  
44. "Injury":

44. "Injury":  
The "injury" denotes any harm whatever illegally caused to any person, in body, mind, reputation or 
property.

45. "Life":  
The word "life" denotes the life of a human being, unless the contrary appears from the context.  
  
46. "Death":  
The word "death" denotes the death of a human being unless the contrary appears from the 
context.  
  
47. "Animal":  
The word "animal" denotes any living creature other than a human being.  
  
48. "Vessel":  
The word "vessel" denotes anything made for the conveyance by water of human beings or of 
property.  
  
49. "Year", "Month":  
Wherever the word "year" or the word "month" is used, it is to be understood that the year or the 
month is to be reckoned ac cording to the British calendar.  
  
50. "Section":  
The word "section" denotes one of those portions of a chapter of this Code which are distinguished 
by prefixed numeral figures.  
  
51. "Oath":  
The word "oath" includes a solemn affirmation substituted by law for an oath, and any declaration

The word "oath" includes a solemn affirmation substituted by law for an oath, and any declaration 
required or authorized by law to be made before a public servant or, to be used for the purpose of 
proof, whether in a Court of Justice or not.

52. "Good faith":  
Nothing is said to be done or believed in "good faith" which is done or believed without due care 
and attention.  
  
 16[ 
52-
A. "Harbour":  
Except in Section 157, and in Section 130 in the case in which the harbour is given by the wife or 
husband of a person harboured, the word "harbour" includes the supplying a person with shelter, 
food, drink, money, clothes, arms; ammunition or means of con veyance, or assisting a person by 
any means, whether of the same kind as, those enumerated in this section or not, to evade 
apprehension.  
  
] 16 
 
CHAPTER III  
OF PUNISHMENTS.  
 17[ 
53. Punishments:  
The punishments to which offenders are liable under the provisions of th is Code are:  
Firstly,  Qisas;  
Secondly,  Diyat;  
Thirdly,  Arsh;  
Fourthly,  Daman;  
Fifthly,  Ta'zir;  
Sixthly,  Death;  
Seventhly,  Imprisonment for life;

Eighthly,  Imprisonment which is of two descriptions, namely: -- 
(i) Rigorous, i.e., with hard labour;  
(ii) Simple;  
 
Ninthly,  Forfeiture of property;  
Tenthly,  Fine  
 
] 17 
54. Commutation of sentence of death:  
In every case in which sentence of death shall have been passed the Federal Government or the 
Provincial Government of the Province within which the offender shall have been sentenced may, 
without the consent of the offend er, commute the punishment for any other punishment provided 
by this Code:  
 18[ 
Provided , that, in a case in which sentence of death shall have been passed against  an offender 
convicted for an offence of qatl, such sentence shall not be commuted without the consent of the 
heirs of the victim.  
] 18 
  
55. Commutation of sentence of imprisonment for life:  
In every case in which sentence of imprisonment for life shall have been passed, the Provincial

] 18 
  
In every case in which sentence of imprisonment for life shall have been passed, the Provincial 
Government of the Province within which the offender, shall have been sentenced may, without the 
consent of th e offender, commute the punishment for imprisonment of either description for a term 
not exceeding fourteen years:  
 19[ 
Provided  that, in a case in which sentence of imprisonment for life shall have been passed against an 
offender convicted for an offence punishable under Chapter XVI, such punishment shall not be 
commuted without the consent of the victim or, as the case may be, of his heirs.  
] 19

20[ 
55-
A. Saving for President prerogative:  
Nothing in Section fifty -four or Section fifty -five shall derogate from the right of the President to 
grant pardons, reprieves, respites or remissions of punishment:  
Provided  that such right shall not without the consent of the victim or, as the case may be. of the 
heirs of the victim, be exercised for any sentence awarded under Chapter XVI.  
  
] 20 
 21[] 21 
57. Fractions of terms of punishment:  
In calculating fractions of terms of punishment, imprisonment for life shall be reckoned as 
equivalent to imprisonment for twenty -five years.  
  
 22[] 22 
60. Sentence may be (in certain cases of imprisonment) wh olly or partly rigorous or simple:  
In every case in which an offender is punishable with imprisonment which may be of either 
description, it shall be competent to the Court which sentences such offender to direct in the 
sentence that such imprisonment shal l be wholly rigorous, or that such imprisonment shall be

sentence that such imprisonment shal l be wholly rigorous, or that such imprisonment shall be 
wholly simple, or that any part of such imprisonment shall be rigorous and the rest simple.  
  
 23[] 23 
63. Amount of fine:  
Where no sum is expressed to which a fine may extend, the amount of fine to which the offender is 
liable is unlimited, but shall not be excessive.  
  
64. Sentence of imprisonment for non -payment of fine:  
In every case of an offence punishable with imprisonment as well as fine, in which the offender is 
sentenced to a fine, whether with or without imprisonment, and in every case of an offence 
punishable with imprisonment or fine, or with fine only, in which the offender is sentenced to a fine,

it shal l be competent to the Court which sentences such offender to direct by the sentence that, in 
default of payment of the fine, the offender, shall suffer imprisonment for a certain term, which 
imprisonment shall be in excess of any other imprisonment to whic h he may have been sentenced 
or to which he may be liable under a commutation of a sentence.  
  
65. Limit to imprisonment for non -payment of fine when imprisonment and fine awardable:  
The term for which the Court directs the offender to be imprisoned in default of payment of a fine 
shall, not exceed one -fourth of the term of imprisonment, which is the maximum fixed for the 
offence, if the offence be punishable with imprisonment as well as fine.  
  
66. Description of imprisonment for non -payment of fine:  
The imprisonment which the Court imposes in default of payment of a fine may be of any 
description to which the offender might have been sentenced for the offence.

description to which the offender might have been sentenced for the offence.  
  
67. Imprisonment for non -payment of fine when offence punishable with fine only:  
If the offence be punishable with fine only, the imprisonment which the Court imposes in default of 
payment of the fine shall be simple, and the term for which the Court directs t he offender to be 
imprisoned, in default of payment of fine, shall not exceed the following scale that is to say, for any 
term not exceeding two months when the amount of the fine shall not exceed fifty rupees, and for 
any term not exceeding four months wh en the amount shall not exceed, one hundred rupees, and 
for any term not exceeding six months in any other case.  
  
68. Imprisonment to terminate on payment of fine:  
The imprisonment which is imposed in default of payment of a fine shall terminate whenever that

The imprisonment which is imposed in default of payment of a fine shall terminate whenever that 
fine is either paid or levied by process of law.  
  
69. Termination of imprisonment on payment of proportional part of fine:  
If, before the expiration of the term of imprisonment fixed in default of payment, such a proportion 
of the fine be paid or levied that the term of imprisonment suffered in default of payment is not less 
than proportional to the part of the fine still unpa id, the imprisonment shall terminate.   
A is sentenced to fine of one hundred rupees and to four months, imprisonment in default of

payment. Here, seventy -five rupees of the fine be paid or levied before the expiration of one month 
of the impr isonment. A will be discharged as soon as the first month has expired, if seventy -five 
rupees be paid or levied at the time of the expiration of the first month, or at any later time while A 
continues imprisonment. A will be immediately discharged, if fift y rupees of the fine be paid or 
levied before the expiration of two months of the imprisonment, A will be discharged as soon as the 
two months are completed, if fifty rupees be paid or levied at the time of the expiration of those two 
months, or at any lat er time while A continues in imprisonment, A will be immediately discharged.  
  
70. Fine leviable within six years, or during imprisonment; Death not to discharge property from 
liability:  
The fine or any part thereof which remains unpaid, may be le vied at any time within six years after

The fine or any part thereof which remains unpaid, may be le vied at any time within six years after 
the passing of the sentence, and if, under the sentence, the offender be liable to imprisonment for a 
longer period than six years, then at any time previous to the expiration of that period; and the 
death of the off ender dose not discharge from the liability any property which would, after his 
death, be legally liable for his debts.  
  
71. Limit of punishment of offence made up of several offences:  
Where anything which is an offence is made up of parts, any of which parts is itself an offence, the 
offender shall not be punished with the punishment of more than one of such his offences, unless it 
be so expressly provided;  
 Where anything is an off ence falling within two or more separate definitions of any law in force for 
the time being by which offences are defined or punished, or

the time being by which offences are defined or punished, or  
 Where several acts, of which one or more than one would by itself or themselves constitute an 
offence, constitute, when combined, a different offence,  
the offender shall not be punished with a more severe punishment than the Court which tries him 
could a ward for any one of such offence.   
(a) A gives Z fifty strokes with a stick. Here A may have committ the offence of voluntarily causing 
hurt to Z by the whole beating, and also by each of the blows which makes up the whole 
beating. If were liable to punishment for every blow, they might be impr isoned for fifty years, 
one for each blow. But he is liable only to one punishment for the whole beating.

(b) But if, while A is beating Z, Y interferes, and A intentionally strikes Y, here as the blow given to Y 
is no part of the act whereby A voluntarily cause hurt to Z, A is liable to one punishment, for 
voluntarily causing hurt to Z, and to another for the blow given to Y.  
  
72. Punishment of person guilty of one of several offences, the judgment stating that it is doubtful of 
which:  
In all cases in which judgment is given that a person is guilty of one of several offences specified in 
the judgment, but that it is doubtful of whic h of these offences he is guilty, the offender shall be 
punished for the offence for which the lowest punishment is provided if the same punishment is not 
provided, for all.  
  
73. Solitary confinement:  
Whenever any person is convicted of an offenc e for which under this Code the Court has power to 
sentence him to rigorous imprisonment ,the Court may, by its sentence, order that the offender

sentence him to rigorous imprisonment ,the Court may, by its sentence, order that the offender 
shall be kept in solitary confinement for any portion or portions of the imprisonment to which he is 
sentenced , not exceeding three months in the whole, according to the following scale, that is to say:  
 a time not exceeding one month if the term of imprisonment shall not exceed six months;  
 a time not exceeding two months if the term of imprisonment shall exceed six months and shall 
not exceed one year;  
 a time not exceeding three months if the term of imprisonment shall exceed one year.  
 
74. Limit of solitary confinement:  
In executing a sentence of solitary confinement, such confinement shall in no case exceed fourteen 
days at a time, with intervals between the period of solitary confinement of not less duration than

days at a time, with intervals between the period of solitary confinement of not less duration than 
such periods, and when the imprisonment awarded shall exc eed three months, the solitary 
confinement shall not exceed seven days in any one month of the whole imprisonment awarded, 
with intervals between the periods of solitary confinement of not less -duration than such periods.  
  
75. Enhanced punishment for certain offenders under Chapter XII or Chapter XVII after previous 
conviction:

Whoever, having been convicted: - 
(a) by a Court in Pakistan of an offence punishable under Chapter XII or Chapter XVII of this Code 
with imprisonmen t of either description for a term of three years or upwards, or  
 24[] 24 shall be guilty of any offence punishable under either of those Chapters with the 
imprisonment for the like term, shall be subject for every such subsequent offence to imprisonment 
for life, or to imprisonment of either description for a term which ma y extend to ten years.  
  
CHAPTER IV  
GENERAL EXCEPTIONS  
76. Act done by a person bound, or by mistake of fact believing himself bound, by law:  
Nothing is an offence which Is done by a person who is, or who by reason of a mistake of fact and 
not reason of a mistake of law in good faith believes himself to be, bound by law to do it.   
(a) A, a soldier, fires on a mob by the order of his superior officer, in conformity, with the 
commands of the law. A has committed no offence.

commands of the law. A has committed no offence.  
  
(b) A an officer of a Court of Justice, being ordered by that Court to arrest Y and after due enquiry, 
believing Z to be Y arrests Z. A has committed no offence.  
  
77. Act of Judge when acting judicially:  
Nothing is an offence which is done by a Judge when acting judicially in the exercise of any power 
which is, or which in good faith he believes to be, given to him by law.  
  
78. Act done pursuant to the judgment or order of Court:  
Nothing which is  done in pursuance of, or which is warranted by the judgment or order of, a Court of 
Justice, if done whilst such judgment or order remains in force, is an offence, notwithstanding the

Court may have had no jurisdiction to pass such judgment or order, prov ided the person doing the 
act in good faith believes that the Court had such jurisdiction.  
  
79. Act done by a person justified, or by mistake of fact believing himself justified, by law:  
Nothing is an offence which is done by any person who is justified by law, or who by reason of a 
mistake of fact and not by reason of a mistake of law in good faith, believes himself to be justified by 
law, in doing it.   
A sees Z commit what appears to A to be a murder. A, in the exercise, to the best of his judgment, 
exerted in good faith of the power which the law gives to all persons of apprehending murders in the 
act, seizes Z, in order to bring Z before the proper authorities. A has commi tted no offence, though it 
may turn out that Z was acting in selfdefence.  
  
80. Accident in doing a lawful act:

80. Accident in doing a lawful act:  
Nothing is an offence which is done by accident or misfortune, and without any criminal intention or 
knowledge in the doing of a lawful  act in a lawful manner by lawful means and with proper care and 
caution.   
A is at work with a hatchet; the head flies off and kills a man who is standing by. Here if there was no 
want of proper caution on the part of A, his act is excusable and not an offence.  
  
81. Act likely to cause harm, but done without criminal intent, and to prevent other harm:  
Nothing is an offence merely by reason of its being done with the knowledge that it is likely to cause 
harm, if it be done without any criminal intention to cause harm, and in good faith for the purpose 
of preventing or avoiding other harm to person or pro perty.

of preventing or avoiding other harm to person or pro perty.  
Explanation:  It is a question of fact in such a case whether the harm to be prevented or avoided was 
of such a nature and so imminent as to justify or excuse the risk of doing the act with the knowledge 
that it was likely to cause harm.  
 
Illustrati ons

(a) A, the captain of a steam vessel, suddenly and without any fault or negligence on his part, finds 
himself in such a position that, before he can stop his vessel, he must inevitably run down a 
boat B, with twenty or thirty passengers on board; unless he cha nges the course of his vessel, 
and that, by changing his course, he must incur risk of running down a boat C with only two 
passengers on board, which he may possibly clear Here, if A alters his course without any 
intention to run down the boat C and in goo d faith for the purpose of avoiding the danger to the 
passengers in the boat B, he is not guilty of an offence, though he may run down the boat C by 
doing an act which he knew was likely to cause that effect, if it be found as a matter of fact that 
the dan ger which he intended to avoid was such as to excuse him incurring the risk of running 
down C.  
  
(b) A, in a great fire, pulls down houses in order to prevent the conflagration from spreading. He

down C.  
  
(b) A, in a great fire, pulls down houses in order to prevent the conflagration from spreading. He 
does this with the intention in good faith of savin g human life or property. Here, if it be found 
that the harm to be prevented was of such a nature and so imminent as to excuse A's act, A is 
not guilty of the offence.  
  
82. Act of a child under seven years of age:  
Nothing is an offence, which is done by a child under seven years of age.  
  
83. Act of a child above seven and under twelve of immature understanding:  
Nothing is an offence which is done by a child above seven years of age and under twelve, who ha s 
not attained sufficient maturity of understanding to judge of the nature and consequences of his 
conduct on that occasion.  
  
84. Act of a person of unsound mind:  
Nothing is an offence which is done by a person who, at the time of doing it, by reason of

Nothing is an offence which is done by a person who, at the time of doing it, by reason of 
unsoundness of mind, is incapable of knowing the nature of the act, or that he is doing what is either 
wrong or contrary to law.  
  
85. Act of a person incap able of Judgment by reason of intoxication caused against his will:  
Nothing is an offence which is done by a person who, at the time of doing it, is, by reason of

intoxication, incapable of knowing the nature of the act, or that he is doing what is either wrong, or 
contrary to law; provided that the thing which intoxicated him was administered to him without his 
knowledge or against his will.  
  
86. Offence requiring a particular intent or knowledge committed by one who is intoxicated:  
In cases where an act done is not an offence unless done with a particular knowledge or intent, a 
person who dose the act in a state of intoxication shall be liable to be dealt with as if he had the 
same knowledge as he would have had if he had not been in toxicated, unless the thing which 
intoxicated him was administered to him without his knowledge or against his will.  
  
87. Act not Intended and not known to be likely to cause death or grievous hurt, done by consent:  
Nothing which is not intended to cause death, or grievous hurt, and which is not known by doer to

Nothing which is not intended to cause death, or grievous hurt, and which is not known by doer to 
be likely to cause death, or grievous hurt, is an offence by reason of any harm which it may cause, or 
be intended by the doer to cause, to any person, above eighteen years of age, who has  given 
consent, whether express or implied, to suffer that harm; or by reason of any harm which it may be 
known by the doer to be likely to cause to any such person who has consented to take the risk of 
that harm.   
A and Z agree to fence with  each other for amusement. This agreement implies the consent of each 
to suffer any harm which in the course of such fencing, may be caused without foul play; and if A, 
while playing fairly, hurts Z, A commits no offence.  
  
88. Act not intended to cause death, done by consent in good faith for person's benefit:

88. Act not intended to cause death, done by consent in good faith for person's benefit:  
Nothing, which is not intended to cause death, is an offence by reason of any harm which it may 
cause, or be intended by the doer to cause, or be known by the doer to be l ikely to cause, to any 
person for whose benefit it is done in good faith, and who has given a consent, whether express or 
implied, to suffer that harm, or to take the risk of that harm.   
A, a surgeon, knowing that a particular operation is li kely to cause of death of Z, who suffers under 
the painful complaint, but not intending to cause Z's death, and intending, in good faith for Z's 
benefit, performs that operation on Z with Z's consent. A has -committed no offence.

89. Act done In good faith for benefit of child or insane person, by or by consent of guardian:  
Nothing which is done in good faith for the benefit of a person under twelve years of age, or of 
unsound mind, by or by consent, either express or implied, of the guardian or o ther person having 
lawful charge of that person, is an offence by reason of any harm which it may cause, or be intended 
by the doer to cause or be known by the doer to be likely to cause to that person:  
Provided  
First:  That this exception shall not extend to the intentional causing of death, or to the 
attempting to cause death;  
Secondly:  That this exception shall not extend to the doing of anything which the person doing it 
knows to be likely to cause death, for any  purpose other than the preventing of death or 
grievous hurt; or the curing of any grievous disease or infirmity;  
Thirdly:  That this exception shall not extend to the voluntary causing of grievous hurt, or to the

Thirdly:  That this exception shall not extend to the voluntary causing of grievous hurt, or to the 
attempting to cause grievous hurt, unless it be for the purpose of preventing death or 
grievous hurt, or the curing of any grievous disease or infirmity;  
Fourthly : That this exception shall not extend to the abetment of any offence, to the committing of 
which offence it would not extend.  
 
A, in good faith, for his child's benefit without his child's consent, has his child cut for the stone by "a 
surgeon, knowing it to be likely that the operation will cause the child's death, but not intending to 
cause the child's death. A is within the exception, inasmuch as his object was the cure of the child.  
  
90. Consent known to be given under fear or misconception:  
A consent is not such a consent as is intended by any action of this Code, if the consent is given by a

A consent is not such a consent as is intended by any action of this Code, if the consent is given by a 
person under fear of injury, or under a misconception of fact, and if the person doing the act kn ows, 
or has reason to believe, that the consent was given in consequence of such fear or misconception; 
or 
 Consent of insane person: If the consent is given by a person who, from unsoundness of mind, or 
intoxication, is unable to understand the nature  and consequence of that to which he gives his 
consent; or  
 Consent of child: Unless the contrary appears from the context, if the consent is given by a person

who is under twelve years of age.  
 
91. Exclusion of acts which are offences independently of harm caused:  
The exceptions in Sections 87, 88 and 89 do not extend to acts which are offences independently of 
any harm which they may cause, or be intended to cause, or be known to be likely to cause,  to the 
person giving the consent or on whose behalf the consent is given.   
Causing miscarriage (unless caused in good faith for the purpose of saving the life of the woman) to 
an offence independently of any harm which it may cause or be int ended, to cause to the woman. 
Therefore it is not an offence by reason of such harm; and the consent of the woman or of her 
guardian to the causing of such miscarriage dose not justify the act.  
  
92. Act done in good faith for benefit of a person without consent:  
Nothing an offence by reason of any harm which it may cause to a person by whose benefit it is

Nothing an offence by reason of any harm which it may cause to a person by whose benefit it is 
done in good faith even without that person's consent, if the Circumstances are such that is 
impo ssible for that person to signify consent, or if that person is incapable of giving consent, and has 
no guardian or other person in lawful charge of him from whom it is possible to obtain consent in 
time for the thing to be done with benefit:  
Provided  
First:  That this exception shall not extend to the intentional causing of death, or the 
knows to be likely to cause death, f or any purpose other than the preventing of death or 
grievous, hurt, or the curing of any grievous disease or infirmity;

grievous, hurt, or the curing of any grievous disease or infirmity;  
Thirdly:  That this exception shall not extend to the voluntary causing of hurt, or to the attempting 
to cause hurt for any purpose  other than the preventing of death or hurt;  
Fourthly:  That this exception shall not extend to the abetment of any offence, to the committing of 
 
(a) Z is thrown from his horse, and is insensible. A, a surgeon, finds that Z requires to be trepanned. 
A not Intending Z's death but in good faith for Z's benefit, performs the trepan before Z recovers 
his power of judging for himself. A has committed no offe nce. 
  
(b) Z is carried off by a tiger. A fires at the tiger knowing it to be likely that the shot may kill Z, but 
not intending to kill Z, and in good faith intending Z's benefit A's ball gives Z a mortal wound. A 
has committed no offence.  
  
(c) A, a surgeon, sees child suffer an accident which is likely to prove fatal unless an operation be 
immediately performed. There is no time to apply to the child's guardian. A performs the 
operation in spite of the entreaties of the child, intending , in good faith, the child's benefit. A 
  
(d) A is in a house which is on fire with Z, a child. People below hold out a blanket. A drops the child

(d) A is in a house which is on fire with Z, a child. People below hold out a blanket. A drops the child 
from the house -top, knowing it to be likely that the fall may kill the chi ld, but not intending to 
kill the child and intending, in good faith, the child's benefit. Here even, if the child is killed by 
the fall, A has committed no offence.  
  
Explanation:  Mere pecuniary benefit is not benefit within the meaning of Sections 88,89 and 92.  
  
93. Communication made in good faith:  
No communication made in good faith is an offence by reason of any harm to the person to whom it 
is made for the benefit of that person.   
A, a surgeon, in good -faith, communicates to a patient his opinion that he cannot live. The patient 
dies in consequence of the shock. A has committed no offence, though he knew it to be likely that 
the communication might cause the patient's death.  
  
94. Act to which a person is compelled by threats:

94. Act to which a person is compelled by threats:  
Except murder, and offences against the State pun ishable with death, nothing is an offence which is

done by a person who is compelled to do it by threats, which, at the time of doing it, reasonably 
cause the apprehension that instant death to that person will otherwise be the consequence:  
Provided  the pe rson doing the act did not of his own accord, or from a reasonable apprehension of 
harm to himself short of instant death, place himself in the situation by which he became subject to 
such constraint.  
Explanation 1: A person who, of his own accord, or by reason of a threat of being beaten, joins a 
gang of dacoits, knowing their character, is not entitled to the benefit of this exception on the 
ground" of his having been compelled by his associates to do  anything that is an offence by law.  
Explanation 2: A person seized by a gang of dacoits, and forced by threat of instant death, to do a 
thing, which is an offence by law; for example, a smith compelled to take his tools and to force the

thing, which is an offence by law; for example, a smith compelled to take his tools and to force the 
door of a house fo r the dacoits to enter and plunder it, is entitled to the benefit of this exception.  
  
95. Act causing slight harm:  
Nothing is an offence by reason that it causes, or that it is intended to cause, or that it is known to 
be likely to cause, any har m, if that harm is so slight that no person of ordinary sense and temper 
would complain of such harm.  
  
Of the right of Private Defence  
96. Things done in private defence:  
Nothing is an offence which is done in the exercise of the right of private defence.  
  
97. Right of private defence of the body and of property:  
Every person has a right, subject to the restrictions contained in Section 99, to defend;  
First:  His own body, and the body of any other person, against any offence affecting the 
human body;  
Secondly:  The property, whether movable or immovable, of himself or of any other person,

Secondly:  The property, whether movable or immovable, of himself or of any other person, 
against any act which is an offence falling under the definition of theft, robbery, 
mischief or criminal trespass, or which is an attempt to commit theft, robbery, mischief 
or criminal trespass.

98. Right of private defence against the act of a person of unsound mind, etc.:  
When an act, which would otherwise be a certain offence, is not that offence, by reason of the 
youth, the want of maturity of understanding, the unsoundness of mind or the intoxication of the 
person doing that act, or by reason of any misconception on the part of that person, every person 
has the same right of private defence against that act which he would have if the act were that 
offence.   
(a) Z, under the influence of madness, attempts to kill A; Z is guilty of no offence, but A has the 
same right of private defence which he would have if Z were sane.  
  
(b) A enters by night a house which he is legally entitled to enter. Z in good fait h, taking A for a 
house -breaker, attacks A. Here Z by attacking A under this misconception, commits no offence. 
But A has the same right of private defence against Z, which he would have if Z were not acting 
under that misconception.

under that misconception.  
  
99. Act against which there is no right of private defence:  
There is no right of private defence against an act which dose not reasonably cause the 
apprehension of death or of grievous hurt, if done, or attempted to be done by a public servant 
acting in good faith under colour, of his office, though that act may not be strictly justifiable by law.  
apprehension of death or of grievous hurt, if done, or attempted to be d one, by the direction of a 
public servant acting in good faith under colour of his office though that direction may not be 
strictly justifiable by law.  
There is no right of private defence in cases in which there is time to have recourse to the 
protection of the public authorities.  
 Extent to which the right

 Extent to which the right 
may be exercised:  The right of private defence in no case extends to the inflicting of 
more harm than it is necessary to inflict for the purpose of defence.

Explanation 1 :A person is not deprived of the right of private defence against an act done, or 
attempted to be done, by a public servant, as such, unless he knows, or has reason to believe, that 
the person doing the act is such public servant.  
Explanation  2: A person is not deprived of the right of private defence against an act done, or 
attempted to be done, by the direction of a public servant, unless he knows, or has reason to 
believe, that the person doing the act is acting by such direction, or unless  such person states the 
authority under which he acts, or if he has authority in writing, unless he produces such authority, 
if deemed.  
  
100.  When the right of private defence of the body extends to causing death:  
The right of private defence of the body extends, under the restrictions mentioned in the last 
preceding section, to the voluntary causing of death or of any other harm to the assailant, if the

preceding section, to the voluntary causing of death or of any other harm to the assailant, if the 
offence which occasions the exercise of the right be of any of  the descriptions hereinafter 
enumerated, namely: -- 
First:  Such an assault as may reasonably cause the apprehension that death will otherwise be 
the consequence of such assault;  
Secondly:  Such an assault as may reasonably cause the apprehension t hat grievous hurt will 
otherwise be the consequence of such assault;  
Thirdly:  An assault with the intention of committing rape;  
Fourthly:  An assault with the intention of gratifying unnatural lust.  
Fifthly:  An assault with the intention of kidnapping or abduction.  
Sixthly:  An assault with the intention of wrongfully confining a person, under circumstances 
which may reasonably cause him to apprehend that he will be unable to have recourse

which may reasonably cause him to apprehend that he will be unable to have recourse 
to the public authorities for his release.  
 
101.  When such right extends to causing any harm other than death:  
If the offence be not of any of the descriptions enumerated in the last preceding section, the right 
of private defence of the body dose not extend to the voluntary causing of death to the assai lant, 
but dose extend, under the restrictions mentioned in Section 99 to the voluntary causing to the 
assailant of any harm other than death.

102.  Commencement and continuance of the right of private defence of the body:  
The right of private def ence of the body commences as soon as a reasonable apprehension of 
danger to the body arises from an attempt or threat to commit the offence though the offence may 
not have been committed; and it continues as long as such apprehension of danger to the body  
continues.  
  
103.  When the right of private defence of property extends to causing death:  
The right of private defence of property extends, under the restrictions mentioned in Section 99, to 
the voluntary Causing of death or of any other harm to the wrong -doer, if the offence, the 
committing of which, or the attempting to commit which, occasion s the exercise of the right, be an 
offence of any of the descriptions hereinafter enumerated, namely: - 
First:  Robbery;  
Secondly:  House -breaking by night;  
Thirdly:  Mischief by fire committed on any building, tent or vessel, which building, tent or vessel

Thirdly:  Mischief by fire committed on any building, tent or vessel, which building, tent or vessel 
is used as a human dwelling or as a place for the custody of property;  
Fourthly:  Theft, mischief or house -trespass, under such circumstances as may reasonably c ause 
apprehension that death or grievous hurt will be the consequence, if such right of 
private defence is not exercised.  
 
104.  When such right extends to causing any harm other than death:  
If the offence, the committing of which, or the attempting to commit which, occasions the exercise 
of the right of private defence, be theft, mischief or criminal trespass, not of any of the descriptions 
enumerated in the last preceding section that right dose not extend, to the voluntary causing of 
death, but dose extend, subject to the restrictions mentioned in Section 99, to the voluntary 
causing to the wrong -doer of any harm other than death.

causing to the wrong -doer of any harm other than death.  
  
105.  Commencement and continuance of the right of private defence of property:  
The right of private defence of property commences when a reasonable apprehension of danger to 
the property commences.  
The right of private defence of property against theft continues tilt the offender has effected his 
retreat  with the property or either the assistance of the public authorities is obtained, or the

property has been recovered.  
The right of private defence of property against robbery Continues as long as the offender causes 
or attempts to cause to any person death or hurt or wrongful restraint or as long as the fear of 
instant death or of instant -hurt or of instant personal restr aint continues.  
The right of private defence of property against criminal trespass or mischief continues as long as 
the offender continues in the commission of criminal trespass or mischief.  
The right of private defence of property against house breaking b y night continues as long as the 
house -trespass which has been begun by such house -breaking continues.  
  
106.  Right of private defence against deadly assault when there is risk of harm to innocent person:  
If in the exercise of the right of private  defence against an assault which reasonably causes the 
apprehension of death, the defender be so situated that he cannot effectually exercise that right

apprehension of death, the defender be so situated that he cannot effectually exercise that right 
without risk of harm to an innocent person, his right of private defence extends to the running of 
that risk.   
A is attacked by a mob who attempt to murder him. He can not effectually exercise his right of 
private defence with out firing on the mob, and he cannot fire without risk of harming young 
children who are mingled with the mob. A comm its no offence if by so firing he harms any of the 
children.  
  
V 
OF ABETMENT  
107.  Abetment of a thing:  
A person abets the doing of a thing, who:  
First:  Instigates any person to do that thing; or  
Secondly:  Engages with one or more other person or, persons in any conspiracy for the doing of 
that thing, if an act or illegal omission takes place in pursuance of that conspiracy, And

that thing, if an act or illegal omission takes place in pursuance of that conspiracy, And 
in order to the doing of that thing; or

Thirdly:  Intentionally aids, by any  act or illegal omission, the doing of that thing.  
Explanation 1: A person who, by wilful misrepresentation, or by wilful concealment of a material 
fact which he is bound to disclose, voluntarily causes or procures, or attempts to cause or procures 
a thing to be done, is said to instigate the doing of that thing.  
 
A, a public officer, is authorized by a warrant from a Court of Justice to apprehend Z. B, knowing 
that fact and also that C is not Z, wilfully presents to A that C is Z, and thereby intentionally causes 
A to apprehend C. Here B abets by instigation the apprehension of C.  
Explanation 2: Whoever, either prior to or at the time of commission of an act, does  anything in 
order to facilitate the commission of that act, and thereby facilitates the commission thereof, is 
said to aid the doing of that act.  
  
108.  Abettor:

108.  Abettor:  
A person abets an offence, who abets either the commission of an offence, or the com mission of 
an act which would be an offence, if committed by a person capable by law of committing an 
offence with the same Intention or knowledge as that of the abettor.  
Explanation 1: The abetment of the illegal omission -of an act may amount to an offenc e although 
the abettor may not himself be bound to do that act.  
Explanation 2: To constitute the offence of abetment it is not necessary that the act abetted should 
be committed, or that the effect requisite to constitute the offence should be caused.  
 
(a) A instigates 8 to murder C, B refuses to do so. A is guilty of abetting B to commit murder.  
  
(b) A instigates B to murder D. B in pursuance of the instigation stabs D. D recovers from the

(b) A instigates B to murder D. B in pursuance of the instigation stabs D. D recovers from the 
wound. A is guilty of instigating B to commit murder.  
  
Explanation 3: It is not necessary that the person abetted should be capable by law of committing

an offence, or that he should have the same guilty intention or knowledge as that of the abettor or 
any guilty intention or knowledge.  
 
(a) A, with a guilty intention, abets a child or a lunatic to commit an act which would be an 
offence, if committed by a person capable by law of committing an offence, and having the 
same intention as A. Here A whether the act be committed or not, is guilty  of abetting an 
offence.  
  
(b) A, with the intention of murdering Z, instigates B, a child under seven years of age, to do an act 
which causes Z's death. B, in consequence of the abetment, does the act in the absence of A 
and thereby, cause Z's death. Here, though B was not capable by l aw of committing an offence, 
A is liable to be punished in the same manner as if B had been capable by law of committing ah 
offence, and had committed murder, and he is therefore subject to the punishment of death.

offence, and had committed murder, and he is therefore subject to the punishment of death.  
  
(c) A instigates B to set fire  to a dwelling -house, B, in consequence of the unsoundness of his 
mind, being incapable of knowing the nature of the act, or that he is doing what is wrong or 
contrary to law, sets fire to the house in consequence of As instigation. B has committed no 
offence, but A is guilty, of abetting the offence of setting fire to a dwelling house, and is liable 
to the punishment provided for that offence.  
  
(d) A intending to cause a theft to be committed, instigates B to take property belonging to Z out 
of Z's possession. A includes B to believe that the property belongs to A. B takes the property 
out of Z's possession in good faith, believing it to be A's prope rty. B, acting under this

out of Z's possession in good faith, believing it to be A's prope rty. B, acting under this 
misconception, does not take dishonestly, and therefore does not commit theft. But is guilty of 
abetting theft, and is liable to the same punishment as if B had committed theft.  
  
Explanation 4: The abetment of an offence being an offence, the abetment of such an abetment is 
also an offence.  
 
A instigates B to instigate C to murder Z. B accordingly instigates C to murder Z, and commits that 
offence in consequence of B's instigation. B is liable to be punished for his offence with the 
punishment for murder; and as A instigated B to commit the of fence, A is also liable to the same 
punishment.  
Explanation 5: It is not necessary to the commission of the offence of abetment by conspiracy that 
the abettor should concert the offence with the person who commits it. It is sufficient if he engages 
in the conspiracy in pursuance of which the offence is committed.  
 
A concerts with B a plan for poisoning Z. It is agreed that A shall administer the poison. B then 
explains the plan to C mentioning that a third person to administer the poison, but without 
mentioning A's name. C agrees to procure the poison and procures and delivers it to B for the 
purpose of its being used in the manner explained. A administer the poison; Z dies in consequence.

purpose of its being used in the manner explained. A administer the poison; Z dies in consequence. 
Here, though A and C have not conspired together, yet C  has been engaged in the conspiracy in 
pursuance of which Z has been murdered. C has, therefore, committed the offence defined in this 
section and is liable to the punishment for murder.  
  
 25[ 
108-
A Abetment in Pakistan of offences outside it:  
A person abets an offence within the meaning of this Code who, in Pakistan, abets the commission 
of any act without and beyond Pakistan which would constitute an offence committed in Pakistan.   
A, in Pakistan, instigates B, a foreigner in Goa , to commit a murder in Goa, A is guilty of abetting 
murder.  
  
] 25 
109.  Punishment of abetment if the Act abetted committed In consequence and where no express 
provision is made for its punishment:

murder.  
  
] 25 
provision is made for its punishment:  
Whoever abets any offence shall, if the act abetted is committed in consequence of the abetment, 
and no express provision is made by this Code, for the punishment of such abetment, be punished 
with the punishment provided for the offence:

26[ 
Provided  that, except in case of Ikrah -i-Tam, the , abettor of an offence referred to in Chapter XVI 
shall be liable to punishment of ta'zir specified for such offence including death.  
] 26 
Explanation:  An act or offence is said -to be committed in consequence of abetment, when it is 
committed in consequence of the instigation, or in pursuance of the conspiracy, or with the aid 
which constitutes the abetment.  
 
(a) A offers a bribe to B, a public servant, as a reward for showing A some favour in the exercise of 
B's official functions. B accepts the bribe. A has abetted the offence defined in Section 161.  
  
(b) A instigates B to give false evidence. B, in con sequence of the instigation commits that offence. 
A is guilty of abetting that offence, and is liable to the same punishment as B.  
  
(c) A and B conspire to poison Z. A, in pursuance of the conspiracy, procures the poison and

(c) A and B conspire to poison Z. A, in pursuance of the conspiracy, procures the poison and 
delivers it to B in order that he may administer it to Z. B, in pursuance of the conspiracy, 
administers the poison to Z in A's absence and thereby causes Z's death. H ere B is guilty of 
murder. A is guilty, of abetting that offence by conspiracy, and is liable to the punishment for 
murder.  
  
110.  Punishment of abetment if person abetted does act with different intention from that of abettor:  
Whoever abets the commission of an offence shall, if the person abetted does the act with a 
different intention or knowledge from that of the abettor, be punished with the punishment 
provided for the offence which would have been committed if the act had b een done with 
intention or knowledge of the abettor and with no other.  
  
111.  Liability of abettor when one act abetted and different act done:

When an act is abetted and a different act is done, the abettor is liable for the act done, in the 
same  manner and to the same extent as if he had directly, abetted it:  
Provided  the act done was a probable consequence of the abetment; and was committed under 
the influence of the instigation, or with the aid or in pursuance of the conspiracy which constituted 
the abetment.  
 
(a) A instigates a child to put poison into the food of Z, and gives him poison for that purpose. The 
child, in consequence of the instigation, by mistake puts the poison into the food of Y, which is 
by the side of that of Z. Here if the child was acting under  the influence of A's instigation, and 
the act done was under the circumstances a probable consequence of the abetment, A is liable 
in the same manner and to the same extent as if he had instigated the child to put the poison 
into the food of.

into the food of.  
  
(b) A instigates B to burn Z's house. B sets fire to the house and at the same time commits theft of 
property there. A, though guilty of abetting the burning of the house, is not guilty of abetting 
the theft; for the theft was a distinct act, and not a prob able consequence of the burning.  
  
(c) A instigates B and C to break into an inhabited house at midnight for the purpose of robbery 
and provides them with arms for that purpose, B and C break into the house, and being 
resisted by Z, one of the inmates, murder Z. Here, if that murder was the pro bable 
consequence of the abetment. A is liable to the punishment provided for murder.  
  
112.  Abettor when liable to cumulative punishment for act abetted and for act done:  
If the act for which the abetter is liable under the last preceding section is committed in addition to

If the act for which the abetter is liable under the last preceding section is committed in addition to 
the act abetted, and constitutes a distinct offence, the abettor is liable to punishment for each of 
the offences.   
A instigates B to resi st by force a distress made by a public servant, B in consequence, resists that 
distress. In offering the resistance, B voluntarily causes grievous hurt to the officer executing the

distress. As B has committed both the offence of resisting the distress, a nd the offence of 
voluntarily causing grievous hurt, B is liable to punishment for both these offences; and: if A knew 
that B was likely voluntarily to cause grievous hurt in resisting the distress A will also be liable to 
punishment for each of the offenc es. 
  
113.  Liability of abettor for an effect caused by the act abetted different from that intended by the 
abettor:  
When an act is abetted with the intention on the part of the abettor of causing a particular effect 
and an act for which the abett or is liable in consequence of the abetment, causes a different effect 
from that intended by the abettor, the abettor is liable for the effect caused, in the same manner 
and to the same extent as if he had abetted the act with the intention of causing that  effect, 
provided he knew that the act abetted was likely to cause that effect.   

A instigates B to cause grievous hurt to Z B, In consequence of the instigation, causes grievous hurt 
to Z. Z dies in consequence. Here, if A knew that the grievous hurt abetted was likely to cause 
death, A is liable to be punished with the punishment prov ided for murder.  
  
114.  Abettor present when offence is committed:  
Whenever any person, who if absent would be liable to be punished as an abettor, is present when 
the act or offence for which he would be punishable in consequence of the abetment is committed, 
he shall be deemed to have committed such act or offence.  
  
115.  Abetment of offence punishable with death or imprisonment for life if offence not committed:  
Whoever abets the commission of an offence punishable with death or imprisonment for life, shall,

Whoever abets the commission of an offence punishable with death or imprisonment for life, shall, 
if that offence be not committed in consequence of the abetment, and no express provision is 
made by this Code for the punishment of such abetment be punished  with imprisonment of either 
description for a term which may extend to seven years, and shall also be liable to fine.  
 If act causing harm 
be done in 
consequence:  And if any act for which the abettor is liable in consequence of the 
abetment, and wh ich cause hurt to any person, is done, the abettor shall 
be liable to imprisonment of either description for a term which may 
extend to fourteen years, and shall also be liable to fine.

A instigates B to murder Z. The offence is not committed. If B had murdered Z, he would have been 
subject to the punishment of death or transportation for fife. Therefore A is labile to imprisonment 
for a term which may extend to seven years and also to a fine; and if any hurt be done to Z in 
consequence of the abetment, he will be liable to imprisonment for a term which may extend to 
fourteen years, and to fine.  
  
116.  Abetment of offence punishable with imprisonment -if offence be not committed:  
Whoever abets an offence punishable with imprisonment shall, if that offence be not committed in 
consequence of the abetment, and no express provision is made by this Code for the punishment 
of such abetment, be punished with imprisonment of any descriptio n provided for that offence for 
a term which may extend to one -fourth part of the. longest term provided for that offence; or with 
such fine as is provided for that offence; or with both.

such fine as is provided for that offence; or with both.  
 If abettor or person 
abetted be a public 
servant whose duty it 
is to prevent offence:  And if the abettor or the person abetted is a public servant, whose duty it 
is, to prevent the commission of such offence, the abettor shall be 
punished with imprisonment of any description provided for that offence, 
for a term wh ich may extend to one -half of the longest term provided for 
that offence, or with such fine as is provided for the offence, or with both.  
  
B's official functions. B refuses to accept the bribe. A is punishable under this section.  
  
(b) A instigates B to give false evidence. Here, if B does hot give false evidence A has nevertheless

(b) A instigates B to give false evidence. Here, if B does hot give false evidence A has nevertheless 
committed the offence defined in this section, and is punishable accordingly.  
  
(c) A, police officer, whose duty it is. To prevent robbery, abets th e commission of robbery. Here, 
though the robbery be not committed, A is liable to one -half of the longest term of

imprisonment proved for that offence, and also to fine.  
  
(d) B abets the commission of a robbery by H, a police officer, whose duty it is to prevent that 
offence. Here though the robbery be not committed, B is liable to one -half of the longest term 
of imprisonment provided for the offence of robbery, and also to fin e. 
  
117.  Abetting commission of offence by the public or by more than ten persons:  
Whoever abets the commission of an offence by the public generally or by any number or class of 
persons exceeding ten, shall be punished with imprisonment of either description for a term which 
may extend to three years, or with fine, or with both.   
A affixes in a public place a placard instigating a sect consisting of more than ten members to meet 
at a certain time and place, for the purpose of attacking the members of an adverse sect, while 
engaged in a procession. A has committed the offenc e defined in this section.

engaged in a procession. A has committed the offenc e defined in this section.  
  
118.  Concealing design to commit offence punishable with death or imprisonment for life if offence be 
committed:  
Whoever intending to facilitate or knowing it to be likely that he will thereby facilitate the 
commission of an offence punishable with death or imprisonment of life, voluntarily conceals by 
any act or illegal omission, the existence of design to commit su ch offence or makes any 
representation which he knows to be false respecting such design, if offence be not committed, 
shall, if that offence be committed, be punished with imprisonment of either description for a term 
which may extend to seven years, or, if the offence be not committed, with imprisonment of either 
description for a term which may extend to three years; and in either case shall also be liable to 
fine.

fine.   
A, knowing that dacoity is about to be committed at B, falsely inform the M agistrate that a dacoity 
is about to be committed at C, a place in an opposite direction, and thereby misleads the 
Magistrate with intent to facilitate the commission of the offence. The dacoity is committed at B in 
pursuance of the design. A is punishable  under this section.

119.  Public servant concealing design to commit offence which it is his duty to prevent:  
Whoever, being a public servant intending to facilitate or knowing it to be likely that he will thereby 
facilitate the commission of an  offence which it is his duty as such public servant to prevent, 
voluntarily conceals, by any act or illegal omission, the existence of a design to commit such 
offence, or makes any representation which he knows to be false respecting such design,  
 if offence be 
committed:  shall, if the offence be committed, be punished with imprisonment of any 
description provided for the offence, for a term which may extend to one half 
of the longest term of such imprisonment, or with such fine as is provided fo r 
that offence, or with both;  
punishable with 
death, etc:  or if the offence be punishable with death or imprisonment for life with 
imprisonment of either description for a term which may extend to ten years;  
 if offence be not

 if offence be not 
committed:  or, if the offence be not committed, shall be punished with imprisonment of 
any description provided for the offence for a term which may extend to one -
fourth part of the longest term of such imprisonment or with such fine as is 
provided for the  offence, or with both.  
 
A, an officer of police, being legally bound to give information of all design as to commit robbery, 
which may come to his knowledge, and knowing that B designs to commit robbery, omits to give 
such information, with intent to facilitate the commission of that of that offence. Here A has by an 
illegal omission concealed the existence of B's design, and is liable to punishment according to the 
provisions of this section.  
  
120.  Concealing design to commit offence punishable with imprisonment:

120.  Concealing design to commit offence punishable with imprisonment:  
Whoeve r, intending to facilitate or knowing it to be likely that he will thereby facilitate the 
commission of an offence punishable with imprisonment, voluntarily conceals, by any act or illegal 
omission, the existence of a design to commit such offence, or make s any representation which he 
knows to be false respecting such design,  
committed; if 
offence be not shall, if the offence be committed, be punished with imprisonment of the 
description provided for the offence, for a term which may extend to one -
fourth, and, if the offence be not committed, to one -eighth, of the longest

committed:  term of such imprisonment, or with  such fine as is provided for the offence, 
or with both.  
 
 27[ 
 
V-A 
CRIMINAL CONSPIRACY  
120-
A Definition of criminal conspiracy:  
When two or more persons agree to do, or cause to be done,  
(1) an illegal act, or  
(2) an act which is not illegal by illegal means such an agreement is designated a criminal 
conspiracy:  
Provided  that no agreement except an agreement to commit an offence shall amount to a criminal 
conspiracy unless some act besides the agreement is done by  one or more parties to such 
agreement in pursuance thereof.  
Explanation:  It is immaterial whether the illegal act is the ultimate object of such agreement, or is 
merely incidental to that object.  
  
120-
B Punishment of criminal conspiracy:  
(1) Whoever is a party to a criminal conspiracy to commit an offence punishable with death, 
imprisonment for life or rigorous imprisonment for a term of two years or upwards, shall,

imprisonment for life or rigorous imprisonment for a term of two years or upwards, shall, 
where no express provision is made in this Code for the punishment of such a conspiracy, be 
punished in the same manner as if he had abetted such offence.  
  
(2) Whoever is a party to a criminal conspiracy other than a criminal conspiracy to commit an 
offence punishable as aforesaid shall be punished with imprisonment of either description for 
a term not exceeding six months, or with fine or with both.

] 27 
 
VI 
OF OFFENCES AGAINST THE STATE  
121.  Waging or attempting to wage war or abetting waging of war against Pakistan:  
Whoever wages war against Pakistan, or attempts to wage such war, or abets the waging of such 
war, shall be punished with death, or imprisonment for life and shall also be liable to fine.   
A joins an insurrection against Pakistan. A has commi tted the offence defined in this section.  
  
 28[ 
121-
A Conspiracy to commit offences punishable by Section 121:  
Whoever within or without Pakistan conspires to commit any of the offences punishable by 
Section 121, or to deprive Pakistan of the sovereignty of her territories or of any part thereof, or 
conspires to overawe, by means of criminal force or the show of cr iminal force, the Federal 
Government or any Provincial Government, shall be punished with imprisonment for life, or with 
imprisonment of either description which may extend to ten years, and shall also be liable to fine.

imprisonment of either description which may extend to ten years, and shall also be liable to fine.  
Explanation:  To constitute a conspi racy under this section, it is not necessary that any act or illegal 
omission shall take place in pursuance thereof.  
  
] 28 
122.  Collecting arms, etc., with intention of waging war against Pakistan:  
Whoever collects men, arms or ammunition or otherwise prepares to wage war with the intention 
of either waging or being prepared to wage war against Pakistan, shall be punished with 
impr isonment for life or imprisonment of either description for a term not exceeding ten years, and 
shall also be liable to fine.  
  
123.  Concealing with intent to facilitate design to wage war:

Whoever, by any act, or by any illegal omission, conceals the existence of a design to wage war 
against Pakistan, intending by such concealment to facilitate or knowing it to be likely that such 
concealment will facilitate the waging of such war, shall be punished with imprisonment of either 
description for a term which may extend to ten years, and shall also be liable to fine.  
  
 29[ 
123-
A Condemnation of the creation of the State, and advocacy of abolition of its sovereignty:  
(1) Whoever, within or without Pakistan, with intent to influence, or knowing it to be likely that 
he will influence, any person or the whole or any section of t he public, in a manner likely to be 
prejudicial to the safety 2[or ideology] of Pakistan or to endanger the sovereignty of Pakistan 
in respect of all or any of the territories lying within its borders, shall by words, spoken or 
written, or by signs or visi ble representation abuse Pakistan or, condemn the creation of

written, or by signs or visi ble representation abuse Pakistan or, condemn the creation of 
Pakistan by virtue of the partition of India which was effected on the fifteenth day of August, 
1947, or. advocate the curtailment or abolition of the sovereignty of Pakistan in respect of all 
or any of the territories lying within its borders, whether by amalgamation with the territories 
of neighbouring States or otherwise, shall be punished with rigorous imprisonment which may 
extend to ten years and shall also be liable to fine.  
  
(2) Notwithstanding anything contained in any other law for the time being in force, when any 
person is proceeded against under this section, it shall be lawful for any Court before which he 
may be produced in the course of the investigation or trial, to make  such order as it may think

may be produced in the course of the investigation or trial, to make  such order as it may think 
fit in respect of his movements, of his association or communication with other persons, and 
of his activities in regard to dissemination of news, propagation of opinions, until such time as 
the case is finally decided.  
  
(3) Any Court which is a Court of appeal or of revision in relation to the Court mentioned in sub -
section (2) may also make an order under that sub -section.  
  
] 29 
 30[

123-
B Defiling or unauthorisedly removing the National Flag of Pakistan from Government building, 
etc.:  
Whoever deliberately defiles the National Flag of Pakistan, or unauthorisedly removes if from any 
building, premises, vehicle or other property of Government,  shall be punished with imprisonment 
of either description for a term which may extend to three years, or with fine, or with both.  
  
] 30 
124.  Assaulting President, Governor, etc., with intention to compel or restrain the exercise of any 
lawful power:  
Whoever, with the intention of including or compelling the President of Pakistan, or the Governor 
of any Province, to exercise or refrain from exer cise in any manner of the lawful powers of the 
President, or Governor, assaults, or wrongfully restrains, or attempts wrongfully to restrain or 
overawes, by means of criminal force or the show of criminal force, or attempts so to overawe, the

overawes, by means of criminal force or the show of criminal force, or attempts so to overawe, the 
President, or  Governor, shall be punished with imprisonment of either description for a term which 
may extend to seven years, and shall also be liable to fine.  
  
 31[ 
124-
A Sedition:  
Whoever by words, either spoken or written, or by signs, or by visible representation, or 
otherwise, brings or attempts to bring into hatred or contempt, or excites or attempts to excite 
disaffection towards, the Federal or Provincial Go vernment established by law shall be punished 
with imprisonment for life to which fine may be added, or with imprisonment which may extend to 
three years, to which fine may be added, or with fine.  
Explanation 1: The expression ".disaffection includes dislo yalty and all feelings of enmity.

Explanation 1: The expression ".disaffection includes dislo yalty and all feelings of enmity.  
Explanation 2: Comments expressing disapprobation of the measures of the Government with a 
view to obtain their alteration by lawful means, without exciting or attempting to excite hatred, 
contempt or disaffection, do not constitute an offence under this section.  
Explanation 3: Comments expressing disapprobation of the administrative or other action of the 
Government without exciting or attempting to excite hatred, contempt or disaffection, do not 
constitute an offence unde r this section.  
  
] 31

125.  Waging war against any   32[] 32 Power in alliance with Pakistan:  
Whoever wages war against the Government of any   33[] 33 Power in alliance or at peace with 
Pakistan or attempts to wage such war, or abets the waging of such war, shall be punished with 
imprisonme nt for life to which fine may be added, or with imprisonment of either description for a 
term which may extend to seven years, to which fine may be added, or with fine.  
  
126.  Committing depredation on territories of Power at peace with Pakistan:  
Whoever commits depredation, or makes preparations to commit depredation, on the territories 
of any power, in alliance, at a peace with Pakistan, shall be punished with imprisonment of either 
description for a term which may extend to seven years, and shal l also be liable to fine and 
forfeiture of any property used or intended to be used in committing such depredation, or acquired 
by such depredation.

by such depredation.  
  
127.  Receiving property taken by war or depredation mentioned in Sections 125 and 126:  
Whoever receives any property knowing the same to have been taken in the commission of any of 
the offences mentioned in Sections 125 and 126, shall be punished with imprisonment of either 
description for a term which may extend to seven years, and shall al so be liable to fine and 
forfeiture of the property so received.  
  
128.  Public servant voluntarily allowing prisoner of State or war to escape:  
Whoever, being a public servant and having the custody of any State prisoner or prisoner of war, 
volunt arily allows such prisoner to escape from any place in which such prisoner is confined, shall 
be punished with imprisonment for life or imprisonment of either description for a term which may 
extend to ten years, and shall also be liable to fine.

extend to ten years, and shall also be liable to fine.  
  
129.  Public servant negligently suffering such prisoner to escape:  
Whoever, being a public servant and having the custody of any State prisoner or prisoner of war 
negligently suffers such prisoner to escape from any place of confinement in which such pri soner is 
confined, shall be punished with simple imprisonment for a term which may extend to three years, 
and shall also be liable to fine.  
  
130.  Aiding escape of, rescuing or harbouring such prisoner:  
Whoever, knowingly aids or assists any State  prisoner or prisoner of war in escaping from lawful

custody, or rescues or attempts to rescue any such prisoner; or harbours or conceals any such 
prisoner who has escaped from lawful custody, or offers or attempts to offer any resistance to the 
recapture of such prisoner shall be punished with imprisonment for life, or with imprisonment of 
either description for a term which may extend to ten years, and shall also he liable to fine.  
Explanation:  A State prisoner or prisoner of war, who is permitted to be a t large on his parole 
within certain limits in Pakistan, is said to escape from lawful custody if he goes beyond the limits 
within which he is allowed to be at large.  
  
VII 
OF OFFENCES RELATING TO THE ARMY, NAVY AND AIR FORCE  
131.  Abetting mutiny, or attempting to seduce a soldier, sailor or airman from his duty:  
Whoever abets the committing of mutiny by an officer, soldier, sailor or airman, in the Army, Navy 
or Air Force of Pakistan, or attempts to seduce any such officer, soldier, sailor, or airman from his

or Air Force of Pakistan, or attempts to seduce any such officer, soldier, sailor, or airman from his 
allegiance of his duty, shall be punished with imprison ment for life, or with imprisonment of either 
 34[Explanation:  In this sect ion, the words "officer", "soldier", "sailor" or "airman" include any 
person subject to the Pakistan Army Act, 1952 (XXXIX of 1952), or the Pakistan Navy Ordinance, 
1961 (XXXV of 1961), or the Pakistan Air Force Act. 1953 (VI of 1953), as the case may be.] 34 
  
132.  Abetment of mutiny, if mutiny is committed in consequence thereof:  
Whoever abets committing of mutiny by an officer, soldier, sailor or airman in the Army, Navy or 
Air Force of Pakistan, shall, if mutiny be committed in consequence of that abetment, be punished 
with death or with imprisonment for life or imprisonment of e ither description for a term which

with death or with imprisonment for life or imprisonment of e ither description for a term which 
may extend to ten years, and shall also be liable to fine.  
  
133.  Abetment of assault by soldier, sailor or airman on his superior officer, when in execution of his 
office:  
Whoever abets an assault by an officer,  soldier, sailor or airman, in the Army, Navy or Air Force of 
Pakistan, on any superior officer being in the execution of his office, shall be punished with 
imprisonment of either description for a term which may extend to three years, and shall also be 
liable to fine.

134.  Abetment of such assault, if the assault is committed:  
Whoever abets an assault by an officer, soldier, sailor or airman, in the Army, Navy or Air Force of 
Pakistan, on any superior officer being in the execution of his office,, shall, if such assault be 
committed in consequence of that abetment be punished wi th imprisonment of either description 
for a term which may extend to seven years, and shall also be liable to fine.  
  
135.  Abetment of desertion of soldier, sailor or airman:  
Whoever abets the desertion of any officer, soldier, sailor or airman, i n the Army, Navy or Air Force 
of Pakistan, be punished with imprisonment of either description for a term which may extend to 
two years, or with fine, or with both.  
  
136.  Harbouring deserter:  
Whoever, except as hereinafter excepted, knowing or ha ving reason to believe that an officer, 
soldier, sailor or airman, in the Army, Navy or Air Force of Pakistan, has deserted, harbours such

soldier, sailor or airman, in the Army, Navy or Air Force of Pakistan, has deserted, harbours such 
officer, soldier, sailor or airman, shall be punished with imprisonment' of either description for a 
term which may e xtend to two years, or with fine, or with both.  
Exception : This provision does not extend to the case in which the harbour is given by a wife to her 
husband.  
  
137.  Deserter concealed on board merchant vessel through negligence of master:  
The master or person incharge of a merchant vessel, on board of which any deserter from the 
Army, Navy or Air Force of Pakistan is concealed, shall, though ignorant of such concealment, be 
liable to a penalty not exceeding   35[one thousand five hundred rupees] 35, if he might have known 
of such concealment but for some negle ct of his duty as such master or person in charge, or but for

of such concealment but for some negle ct of his duty as such master or person in charge, or but for 
some want of discipline on board of the vessel.  
  
138.  Abetment of act of insubordination by soldier, sailor or airman:  
Whoever abets what he knows to be an act of insubordination by an  officer, soldier, sailor or 
airman, in the Army, Navy or Air Force of Pakistan, shall, if such act of insubordination be 
committed in consequence of that abetment, be punished with imprisonment of either description 
for a term which may extend to six mont hs, or with fine, or with both.

36[] 36 
 37[ 
139.  Persons subject to certain Acts:  
No person subject to the Pakistan Army Act, 1952 (XXXIX of 1952), the Pakistan Air Force Act, 1953 
(VI of 1953), or the Pakistan Navy Ordinance. 1961 (XXXV of 1961), is subject to punishment under 
this Code for any of the offences defined in this Chapter.  
  
] 37 
140.  Wearing garb or carrying token used by soldier, sailor or airman:  
Whoever, not being a soldier, sailor or airman in the Military, Navel or Air Service of Pakistan, wear, 
any garb or carries any token resembling any garb or token used by such a soldier, sailor or airman 
with the intention that it may be believed that he i s such a soldier, sailor or airman shall be 
punished with imprisonment of either description for a term which may extend to three months, or 
with fine which may extend to   38[one thousand five hundred rupees] 38, or with both.  
  
VIII 
OF OFFENCES AGAINST THE PUBLIC TRANQUILLITY  
141.  Unlawful assembly:

VIII 
141.  Unlawful assembly:  
An assembly of five or more persons is designated an "unlawful assembly" if the common object of 
the persons composing that assembly is: - 
First:  To overawe by criminal force, or show of criminal force, the Federal or any Provincial 
Government or Legislature, or any public servant in the exercise of the lawful power of 
such public servant; or  
Second:  To resist the execution of any law,  or of any legal process, or  
Third:  To commit any mischief or criminal trespass, or other offence; or  
Fourth:  By means of criminal force, or show of criminal force, to any person to take or obtain 
possession of any property, or to deprive any person of the enjoyment of a right of way, 
or of the use of water or other incorporeal right of which he is in possession o r

enjoyment, or to enforce any right or supposed right; or  
Fifth:  By means of criminal force, or show of criminal force, to compel any person to do what 
he is not legally bound to do, or to omit to do what he is legally entitled to do.  
Explanation:  An assembly which was not unlawful when it assembled, may subsequently become 
an unlawful assembly.  
  
142.  Being member of unlawful assembly:  
Whoever being aware of facts which render any assembly an unlawful assembly, intentionally j oins 
that assembly, or continues in it, is said to be a member of any unlawful assembly.  
  
143.  Punishment:  
Whoever is a member of an unlawful assembly, shall be punished with imprisonment of either 
description for a term which may extend to six months, or with fine, or with both.  
  
144.  Joining unlawful assembly armed with deadly weapon:  
Whoever, being  armed with any deadly weapon, or with anything which, used as a weapon of

Whoever, being  armed with any deadly weapon, or with anything which, used as a weapon of 
offence, is likely to cause death, is a member of an unlawful assembly/shall be punished with 
imprisonment of either description for a term which may extend to two years, or with fi ne, or with 
both.  
  
145.  Joining or continuing in unlawful assembly, knowing it has been commanded to disperse:  
Whoever joins or continues in an unlawful assembly, knowing that such unlawful assembly has 
been commanded in the manner prescribed by law to disperse, shall be punished with 
imprisonment of either description for a term which may extend to two years, or w ith fine, or with 
both.  
  
146.  Rioting:  
Whenever force or violence is used by an unlawful assembly, or by any member thereof, in 
prosecution of the common object of such assembly, every member of such assembly is guilty of 
the offence of rioting.

147.  Punishment for rioting:  
Whoever is guilty of rioting, shall be punished with imprisonment of either description for a term 
which may extend to two years, or with fine, or with both.  
  
148.  Rioting, armed with deadly weapon:  
Whoever is guilty of rioting, being armed with a deadly weapon or with anything which, used as a 
weapon of offence, is likely to cause death, shall be punished with imprisonment of either 
description for a term which may extend to three years, or with fine , or with both.  
  
149.  Every member of unlawful assembly guilty of offence committed in prosecution of common 
object:  
If an offence is committed by any member of an unlawful assembly in prosecution of the common 
object of that assembly, or such as the members of that assembly knew to be likely to be 
committed in prosecution of that object, every person who, at the time of  the committing of that 
offence, is a member of the same assembly, is guilty of that offence.

offence, is a member of the same assembly, is guilty of that offence.  
  
150.  Hiring, or conniving at hiring, of persons to join unlawful assembly:  
Whoever hires or engages, or employs, or promotes, or connives at the hiring  engagement or 
employment of any person to join or become a member of any unlawful assembly, shall be 
punishable as a member of such Unlawful assembly, and for any offence which may be committed 
by any such person as a member of such unlawful assembly in p ursuance of such hiring, 
engagement or employment, in the same manner as if he had been a member of such unlawful 
assembly, or himself had committed such offence.  
  
151.  Knowingly joining or continuing in assembly of five or more persons after it has commanded to 
disperse:  
Whoever knowingly joins or continues in any assembly of five or more persons likely to cause a

disperse:  
Whoever knowingly joins or continues in any assembly of five or more persons likely to cause a 
disturbance of the public peace, after such assembly has been lawfully commanded to disperse, 
shall be punished with imprisonment of either description for a term which may extend to six 
months or with fine, or with both.  
Explanation:  If the assembly is an unlawful assembly within the meaning of Section 141, the

offender will be punished under Section 145.  
  
152.  .Assaulting to obstructing public servant when suppressing riot, etc.:  
Whoever assaults or threatens to assault, or obstructs or attempts to obstruct a public servant in 
the discharge of his dut y as such public servant, in endeavouring to disperse an unlawful assembly, 
or to suppress a riot or affray, or uses, or threatens, or attempts to use criminal force to such public 
servant, shall be punished with imprisonment of either description for a te rm which may extend to 
three years or with fine, or with both.  
  
153.  Wantonly giving provocation with intent to cause riot  
 if rioting be 
not committed:  Whoever malignantly, or wantonly, by doing anything which is illegal, lives 
provocation to any person intending or knowing it to be likely that such 
provocation will cause the offence of rioting be committed, shall, if the offence

provocation will cause the offence of rioting be committed, shall, if the offence 
of rioting be committed i n consequence of such provocation, be punished with 
imprisonment of either description for a term which may extend to one year, 
or with fine, or with both; and if the offence if rioting be not committed, with 
imprisonment of either description for a term w hich may extend to six months, 
or with fine, or with both.  
  
 39[ 
153-
A. Promoting enmity between different groups, etc.:  
Whoever  
(a) by words, either spoken or written, or by signs, or by visible representations or otherwise, 
promotes or incites, or attempts to promote or incite, on grounds of religion, race, place of 
both, residence. language, caste or community or any other ground whatsoever, disharmony 
or feelings of enmity, hatred or ill -will between different religious, racial, language or regional

or feelings of enmity, hatred or ill -will between different religious, racial, language or regional 
groups or castes or communities; or  
(b) commits, or incites any other person to commit, any act which is prejudicial to the 
maintenance of harmony between different religious, racial, language or regional groups or 
castes or communities or any group of persons identifiable as such on any ground whatsoever

and which disturbs or is likely to disturb public tranquillity; or  
(c) organizes, or incites any other person to organize, and exercise, movement, drill or other 
similar activity intending that the participants in any such activity shall us e or be trained to use 
criminal force or violence or knowing it to be likely that the participants in any such activity 
will use or be trained to use criminal force or violence or participates, or incites any other 
person to participate, in any such activi ty intending to use or be trained to use criminal force 
or violence or knowing it to be likely that the participants in any such activity will use or be 
trained, to use criminal force or violence, against any religious, racial, language or regional 
group o r caste of community or any group of persons identifiable as such on any ground 
whatsoever and any such activity for any reason whatsoever cause or is likely to cause fear or

whatsoever and any such activity for any reason whatsoever cause or is likely to cause fear or 
alarm or a feeling of insecurity amongst members of such religious, racial, langu age or 
regional group or caste or community. shall be punished with imprisonment for a term which 
may extend to five years and with fine.  
Explanation:  It does not amount to an offence within the meaning of this section to point but, 
without malicious in tention and with an honest view to their removal, matters which are 
producing, or have a tendency to produce, feelings of enmity or hatred between different 
religious, racial, language or regional groups or castes or communities.  
  
153-
B. Inducing students, etc., take part in political activity:  
Whoever by words, either spoken or written, or by signs, or by visible representations, or

153-
Whoever by words, either spoken or written, or by signs, or by visible representations, or 
otherwise, induce or attempts to induce any student, or any class of students, or any institution 
intereste d in or connected with students, to take part in any political activity which disturbs or 
undermines, or is likely disturb or undermine, the public order shall be punished with 
imprisonment which may extend to two years or –with fine or with both.  
  
] 39 
154.  Owner or occupier of land on which an unlawful assembly is held:  
Whenever any unlawful assembly or riot takes place, the owner or occupier of the land upon which 
unlawful assembly is held, or such riot is committed, and any person having or claiming an interest 
in such land, shall be punishable with fine not exceeding   40[three thousand rupees] 40, if he or his

in such land, shall be punishable with fine not exceeding   40[three thousand rupees] 40, if he or his 
agent or manager, knowing t hat such offence is being or has been committed, or having reason to 
believe it is likely to be committed, do not give the earliest notice thereof in his or their power to 
the principal officer at the nearest police station, and do not, in the case of his or their having 
reason to believe that it was about to be committed, use all lawful means in his or their power to 
prevent it and, in the event of its taking place, do not use all lawful means in his or their power to

disperse or suppress the riot or unlaw ful assembly.  
  
155.  Liability of person for whose benefit riot is committed:  
Whenever a riot is committed for the benefit or on behalf of any person who is the owner or 
occupier of any land respecting which such riot takes place or who claims any  interest in such land, 
or in the subject of any dispute which gave rise to the riot, or who has accepted or derived 'any 
benefit there from, such person shall be punishable with fine, if he or his agent or manager, having 
reason to believe that such riot was likely to be committed or that the unlawful assembly by which 
such riot was committed was likely to be held, shall not respectively use all lawful means in his or 
their power to prevent such assembly or riot from taking place, and for suppressing and d ispersing 
the same.  
  
156.  Liability of agent of owner or occupier for whose benefit riot is committed:

the same.  
  
156.  Liability of agent of owner or occupier for whose benefit riot is committed:  
occupier of any land respecting which such riot takes place, or who claims any interest in such land, 
or in the subject of any dispute which give rise to the riot, or who has accepted or derived any 
benefit there from, the agent or manager of such person shall be punishable with fine, if such 
agent or manager, having reason to believe that such riot was likely to be committed or that the 
Unlawful assembly by which su ch riot was committed was likely to be held, shall not use all lawful 
means in his power to prevent such riot or assembly from taking place and for suppressing and 
dispersing the same.  
  
157.  Harbouring persons hired for an unlawful assembly:

157.  Harbouring persons hired for an unlawful assembly:  
Whoe ver harbours, receives or assembles, in any house or premises in his occupation or charge, or 
under his control any persons knowing that such persons have been hired, engaged or employed, 
or are about to be hired, engaged or employed, to join or become mem bers of an unlawful 
assembly, shall be punished with imprisonment of either description for a term which may extend 
to six months, or with fine, or with both.  
  
158.  Being hired to take part in an unlawful assembly or riot:  
Whoever is engaged or hired, or offers or attempts to be hired or engaged, to do or assist in doing 
any of the acts specified in Section 141, shall be punished with imprisonment of either description 
for a term which may extend to six months, or with fine,  or with both,

for a term which may extend to six months, or with fine,  or with both,  
 or to go and whoever, being so engaged or aforesaid, goes armed, or engages or offers to go

armed:  armed, with any deadly weapon or with anything which used as a weapon of offence is 
likely to cause death, shall be punished with impr isonment of either description for a 
term which may extend to two years, or with fine, or with both.  
 
159.  Affray:  
When two or more persons, by fighting in a public place, disturb the public peace, they are said to 
commit an affray.  
  
160.  Punishment for committing affray:  
Whoever commits an affray, shall be punished with imprisonment of either description for a term 
which may extend to one month, or with fine which may extend to   41[three thousand rupees] 41, or 
with both.  
  
IX 
OF OFFENCES BY OR RELATING TO PUBLIC SERVANTS  
161.  Public servant taking gratification other than legal remuneration in respect to an official act:  
Whoever, being or expecting to be a public servant, accepts or obtains, agrees to accept, or 
attempts to obtain from any person, for himself or for any other person, any gratification

attempts to obtain from any person, for himself or for any other person, any gratification 
whatever, other than legal remuneration, as a motive or reward for doing  or forbearing to do any 
official act or for showing or forbearing to show, in the exercise of his official functions, favour or 
disfavour to any person, or for rendering or attempting to render any service or disservice to any 
person, with the Federal, or  any Provincial Government or Legislature or with any public servant, as 
such, shall be punished with imprisonment of either description for a term which may extend to 
three years or with fine or with both.  
Explanation:  
 "Expecting to be a 
public serva nt": If a person not expecting to be in office obtains a gratification by deceiving 
others into a belief that he is about to be in office, and that he will then

"Expecting to be a 
others into a belief that he is about to be in office, and that he will then 
serve them, he may be guilty of cheating, but he is not guilty of the offence 
defined in this sectio n.

"Gratification":  The word "gratification" is not restricted to pecuniary gratifications, or to 
gratifications estimable in money.  
  
 "Legal 
remuneration":  The words "legal remuneration" are not restricted to remuneration, which a 
public servant can lawfully demand, but include all remuneration which he 
is permitted by the authority by which he is employed, to accept.  
  
 "A motive or reward 
for doin g": A person who receives gratification as a motive for doing what he does not 
intend to do, or as a reward for doing what he has done, comes within 
these words.  
  
 42[ "Public 
servant":  In this section and in Sections 162, 63, 164, 165, 166, 167, 168, 169 and 409, 
'public servant' includes an employee of any corporation or other body or 
organisation set up, controlled or administered by, or under the authority of, the 
Federal Government.] 42 
  
(a) A, a munsif, obtains from Z, a banker, a situation in Z's bank for A's brother, as a reward to A 
for deciding a case in favour of Z. A has committed the offence defined in this section.  
  
(b) A, holding the office of Consul at the Court of a Forei gn Power accepts a lakh of rupees from 
the Minister of that Power. It does not appear, that A accepted this sum as a motive or reward 
for doing or forbearing to do any particular official act, or for rendering or attempting to 
render any particular service  to that Power, with the Government of Pakistan. But it does 
appear that A accepted the sum as a motive or reward for generally showing favour in the 
exercise of his official functions to that Power. A has committed the offence defined in this 
section.

(c) A, a public servant, induces Z erroneously to believe that A's influence with the Government 
has obtained a title for Z and thus induces Z to give A money as a reward for this service. A has 
committed the offence defined in this section.  
  
162.  Taking gratification, in order by corrupt or illegal means to influence public servant:  
Whoever accepts or obtains, or agrees to accept, or attempts to obtain from any person, for 
himself or for any other person, any gratification whatever as a motive or reward for inducing, by 
corrupt or illegal means, any public servant to do or to forbear to do any official act, or in the 
exercise of the official functions of such public servant to show favour or disfavour to any person, 
or to render or attempt to render any service or disservice to any person with the Federal or any 
Provincial Government o r Legislature, or with any public servant, as such, shall be punished with

Provincial Government o r Legislature, or with any public servant, as such, shall be punished with 
imprisonment of either description for a term which may extend to three years, or with fine, or 
with both.  
  
163.  Taking gratification, for exercise of personal influence w ith public servant:  
Whoever accepts or obtains or agrees to accept or attempts to obtain, from any person, for himself 
or for any other person, any gratification whatever, as a motive or reward for inducing, by the 
exercise of personal influence, any publi c servant to do or to forbear to do any official act, or in the 
or to render or attempt to render any service or disservice to any person with the Federal or any

Provincial Government or Legislature, or with any public servant, as such, shall be punished with 
simple imprisonment for a term which may extend to one year, or with fine, or with both.   
An advocate who receives a fee for arguing a ca se before a Judge; a person who receives pay for 
arranging and correcting a memorial addressed to Government, setting forth the service and claims 
of the memorialist, a paid agent for a condemned criminal, who lays before the Government 
statements tending to show that the condemnation was unjust, are not within this section, 
inasmuch as they do not exercise or profess to exercise personal influence.  
  
164.  Punishment for abetment by public servant of offences defined in Section 162 or 163:

164.  Punishment for abetment by public servant of offences defined in Section 162 or 163:  
Whoever, being a public Servant, in respect of whom either of the offences defined in the last two 
preceding sections is committed, abets the offence, shall be punished with imprisonment of either

description for a term which may extend to three years, or with fine or with both.   
A is a public servant. B, A's wife receives a present as a motive for soliciting A to give an office to a 
particular person. A abets her doing so. B is punishable with imprisonment for a term not 
exceeding one year, o r with fine or with both. A is punishable with imprisonment for a term which 
may extend to three years, or with fine, or with both.  
  
165.  Public servant obtaining valuable thing, without consideration from person concerned in 
proceeding or business transacted by such public servant:  
Whoever, being a public servant, accepts or obtains, or agrees to accept or attempts to obtain, for 
himself, o r for any other person, any valuable thing without consideration, or for a consideration 
which he knows to be inadequate. from any person whom he knows to have been, or to be, or to

which he knows to be inadequate. from any person whom he knows to have been, or to be, or to 
be likely to be concerned in any proceeding or business transacted or abou t to be transacted by 
such public servant, or having any connection with the official functions of himself or of any public 
servant to whom he is subordinate, or from any person whom he knows to be interested in or 
related to the person so concerned, shall  be punished with imprisonment of either description for a 
term which may extend to three years, or with fine, or with both.   
(a) A, a Collector, hires, a house of Z, who has a settlement case pending before, him. It is agreed 
that A sh all pay fifty rupees a month, the house being such that, if the bargain were made in 
good faith, A would be required to pay two hundred rupees a month. A has obtained a

good faith, A would be required to pay two hundred rupees a month. A has obtained a 
valuable thing from Z without adequate consideration.  
  
(b) A, a Judge, buys of Z, who has a case pending in A's Court, Government promissorynotes at a 
discount, when they are selling in the market at a premium. A has obtained a valuable thing 
from Z without adequate consideration.  
  
(c) Z's brother is app rehended and taken before A a Magistrate, on a charge of perjury. A sells to Z 
shares in a bank at a premium, when they are selling in the market at a discount. Z pays A for 
the shares accordingly. The money so obtained by A is a valuable thing obtained by  him 
without adequate consideration.

43[ 
165-
A Punishment for abetment of offences defined in Sections 161 and 165:  
Whoever abets any offence punishable under Section 161 or Section 165 shall, whether the 
offence abetted is or is not committed in consequence of the abetment, be punished with the 
punishment provided for the offence.  
  
] 43 
 44[ 
165-
B Certain abettors excepted:  
A person shall be deemed not to abet an offence punishable under Section 161 or Section 165 if he 
is induced, compelled, coerced, or intimidated to offer or give any such gratification as is referred 
to in Section 161 for any of the purposes mentioned ther ein, or any valuable thing without 
consideration, or for an inadequate consideration, to any such public servant as is referred to in 
Section 165.  
  
] 44 
166.  Public servant disobeying law, with intent to cause injury to any person:  
Whoever, being a public servant, knowingly disobeys any direction of the law as to the way in

] 44 
Whoever, being a public servant, knowingly disobeys any direction of the law as to the way in 
which he is to conduct himself as such public servant, intending to cause, or kn owing it to be likely 
that he will, by such disobedience, cause injury to any person, shall be punished with simple 
imprisonment for a term which may extend to one year, or with fine, or with both.   
A, being an officer directed by law to take property in execution, in order to satisfy a decree 
pronounced in Z's favour by a Court of Justice, knowingly disobeys that direction of law, with the 
knowledge that he is likely thereby to cause injury to Z. A h as committed the offence defined in this 
section.  
  
167.  Public servant framing an incorrect document with intent to cause injury:  
Whoever, being a public servant, and being, as such public servant, charged with the preparation or

section.  
  
Whoever, being a public servant, and being, as such public servant, charged with the preparation or 
translation of any document, frames or translates that document in a manner which he knows or 
believes to be incorrect, intending thereby to cause or knowin g it to be likely that he may thereby

cause injury to any person, shall be punished with imprisonment of either description for a term 
which may extend to three years, or with fine, or with both.  
  
168.  Public servant unlawfully engaging in trade:  
Whoever, being a public servant, and being legally bound as such public servant not to engage in 
trade, engages in trade shall be punished with simple imprisonment for a term which may extend 
to one year, or with fine, or with both.  
  
169.  Public  servant unlawfully buying or bidding for property:  
Whoever, being a public servant, and being legally bound as such public servant, not to purchase or 
bid for certain property, purchases or bids for that property, either in his own name or in the name 
of another, or jointly, or in shares with other, shall be punished with simple imprisonment for a 
term which may extend to two years, or with fine, or with both; and the property, if purchased, 
shall be confiscated.  
  
170.  Personating a public servan t:

170.  Personating a public servan t: 
Whoever, pretends to hold any particular office as a public servant, knowing that he does not hold 
such office or falsely personates any other person holding such office, and in such assumed 
character does or attempts to do any act under colour of such office, shall be punished with 
imprisonment of either description, for a term which may extend to two years, or with fine, or with 
both.  
  
171.  Wearing garb or carrying token used by public servant with fraudulent intent:  
Whoever, not belonging to a certain class of public servants, wears any garb or carries any token 
resembling any garb or token used by that class of public servants, with the intention that it may be 
believed, or with the knowledge that it is likely to be believed, that he belongs to that class of

believed, or with the knowledge that it is likely to be believed, that he belongs to that class of 
public servants, shall be punished with imprisonment of either description, for a term which may 
extend to three months, or which may extend to   45[six hundred rupees] 45, or with both.  
  
 46[ 
 
IX-A

OF OFFENCES RELATING TO ELECTIONS  
171-
A "Candidate", "Electoral right" defined:  
For the purposes of this Chapter:  
(a) "candidate" means a person who has been nominated as a candidate at any election and 
includes a person who, when an election is in contemplation, holds himself out as a 
prospective candidate thereat: provided he i s subsequently nominated as a candidate at such 
election;  
(b) "electoral right" means the right of a person to stand, or not to stand as, or to withdraw from 
being, a candidate or to vote or refrain from voting at an election.  
 
171-
B. Bribery:  
(1) Whoever -- 
(i) gives a gratification to any person with the object of inducing him or any other person to 
exercise any electoral right or of rewarding any person for having exercised any such 
right; or  
(ii) accepts either for himself or for any other person any gratification as a reward for 
exercising any such right, or for inducing or attempting to induce any other person to

right; or  
exercising any such right, or for inducing or attempting to induce any other person to 
exercise any such right, commit the offence of bribery;  
Provided  that a declaratio n of public policy or a promise of public action shall not be an 
offence under the section.  
  
(2) A person who offers, or agrees to give, or offers or attempts to procure, a gratification shall be 
deemed to give a gratification.  
  
(3) A person who obtains or agrees to accept or attempts to obtain a gratification shall be 
deemed to accept a gratification, and a person who accepts a gratification as a motive for 
doing what he does not intend to do, or as a reward for doing what he has not  done, shall be 
deemed to have accepted the gratification as a reward.

171-
C Undue influence at election:  
(1) Whoever voluntarily interferes or attempts to interfere with the free exercise of any electoral 
right commits the offence of undue influence at an election.  
  
(2) Without prejudice to the generality of the provisions of sub -section (1), whoever: - 
(a) threatens any candidate or voter, or" any person in whom a candidate or voter is 
interested, with injury of any kind, or  
(b) induces or attempts to induce a candidate or voter to believe that he or any person in 
whom he is interested will become or will be rendered an object of Divine displeasure or 
of spiritual censure,  
shall be deemed to interfere with the free exercise of the electoral right of such candidate or 
voter, within the meaning of sub -section (1).  
  
(3) A declaration of public policy or a promise of public action, or the mere exercise of a legal 
right  without intent to interfere with an electoral right, shall not be deemed to be

right  without intent to interfere with an electoral right, shall not be deemed to be 
interference within the meaning of this section.  
  
171-
D. Personation at elections:  
Whoever at an election applies for a voting paper or votes in the nature of any other person, 
whether living or dead, or in a fictitious name, or who having voted once at such election applies 
at the same election for a voting paper in his own name, and wh oever abets, procures or attempts 
to procure the voting by any person in any such way, commits the offence of personation at an 
election.  
  
171-
E. Punishment for bribery:  
Whoever commits the offence of bribery shall be punished with imprisonment o f either 
description for a term -which may extend to one year, or with fine or with both;

Provided  that bribery by treating shall be punished with fine only.  
Explanation:  'Treating' means that form of bribery where the gratification consist in food, drink, 
entertainment, or provision.  
  
171-
F. Punishment for undue influence or personation at an election:  
Whoever commits the offence of undue influence or personation at an election shall be punished 
with imprisonment of either description for a term which may extend to one year, or with fine, or 
with both.  
  
171-
G. False statement in connection with  an election:  
Whoever with intent to affect the result of an election makes or publishes any statement 
purporting to be a statement of fact which is false and which he either knows or believes to be 
false or does not believe to be true, in relation to the personal character or conduct of any 
candidate shall be punished with fine.  
  
171-
H. Illegal payments in connection with an election:

171-
H. Illegal payments in connection with an election:  
Whoever without the general or special authority in writing of a candidate incurs or authorises 
expenses on account of the holding of any public meeting, or upon any advertisement, circular or 
publication, or in any other way whatsoever for the purpose of promoting or procuring the 
election of such candidate, shall be punished with fine which may extend to   47[one thousand five 
hundred rupees] 47: 
Provided  that if any person having incurred any such expenses not exceeding the amount of ten 
rupees without authority obtains within ten days from the date on which such expenses w here 
incurred the approval in writing of the candidate, he shall be deemed to have incurred such 
expenses with the authority of the candidate.  
  
171-
I. Failure to keep election accounts:

171-
I. Failure to keep election accounts:  
Whoever being required by any law for the time being in forc e or any rule having the force of law 
to keep accounts of expenses incurred at or in connection with an election fails to keep such 
accounts shall be punished with fine which may extend to five hundred rupees.  
  
 48[

171-
J. Inducing any person not to participate in any election or referendum, etc.:  
Whoever by words, either spoken or written, or by visible representatio ns, induces or directly or 
indirectly, persuades or instigates, any person not to participate in, or to boycott, any election or 
referendum, or not to exercise his right of vote thereat, shall be punishable with imprisonment of 
either description for a ter m which may extend to three years, or with fine which may extend to 
five lac rupees, or with both.  
  
] 48] 46 
 
X 
OF CONTEMPTS OF THE LAWFUL AUTHORITY OF PUBLIC SERVANTS  
172.  Absconding to avoid service of summons or other proceedi ng: 
Whoever absconds in order to avoid being served with a summons, notice or order proceeding 
from any public servant legally competent, as such public servant, to issue such -summons, notice 
or order, shall be punished with simple imprisonment for a term  which may extend to one month,

or order, shall be punished with simple imprisonment for a term  which may extend to one month, 
or with fine which may extend to   49[one thousand five hundred rupees] 49, or with both; or, if the 
summons or notice or order is to attend in person or by agent, or to produce a document in a Court 
of Justice, with simple imprisonment for a term which may extend to six months, or with fine wh ich 
may extend to   50[three thousand rupees] 50, or with both.  
  
173.  Preventing service of summons or other proceeding, or preventing publication thereof:  
Whoever in any manner intentionally prevents the serving on himself, or on other person, of any 
summons, notice or order proceeding from any public servant legal ly competent as such public 
servant, to issue such summons, notice or order, or intentionally prevents the lawful affixing to any

servant, to issue such summons, notice or order, or intentionally prevents the lawful affixing to any 
place of any such summons, notice or order, or intentionally removes any such summons, notice or 
order, from any place to whic h it is lawfully affixed, or intentionally prevents the lawful making of 
any proclamation, under the authority of any public servant legally competent, as such public 
servant, to direct such proclamation to be made, shall be punished with simple imprisonme nt for a 
term which may extend to one month, or with fine which may extend to   51[one thousand five 
hundred rupees] 51, or with both; or if the summons, notice, order or proclamation is to attend in 
person or by agent, or to produce a document in a Court of Justice, with simple imprisonment for a 
term which may extend to six months, or with fine which may extend to   52[three thousand

term which may extend to six months, or with fine which may extend to   52[three thousand 
rupees] 52, or with both.

174.  Non -attendance in obedience to an order from public servant:  
Whoever, being legally bound to attend in person or by an agent at a certain place and time in 
obedience to a summons, notice, order or proclamation proceeding from any public servant legally 
competent, as such  public servant to issue the same, intentionally omits to attend at that place or 
time, departs from the place where he is bound to attend before the time at which it is lawful for 
him to depart, shall be punished with simple imprisonment for a term which may extend to one 
month, or with fine which may extend to   53[one thousand five hundred rupees] 53, or with both; or, 
if the summons, notice, order or proclamation is to attend in person or by agent in a Court of 
Justice, with simple imprisonment for a term which may extend to six months, or with fine which 
may extend to 54[three thousand rupees] 54, or with both; or, if the proclamation be un der Section

may extend to 54[three thousand rupees] 54, or with both; or, if the proclamation be un der Section 
87 of the Code of Criminal Procedure, 1898, with imprisonment which may extend to three years, 
or with fine, or with both.   
(a) A, being legally bound to appear before the High Court of   55[Sind] 55 in obedience to a 
subpoena issuing from that Court, intent ionally omits to appear. A has committed the offence 
defined in this section.  
  
(b) A, being legally bound to appear before a Zila Judge as a witness in obedience to a summons 
issued by that Zila Judge, intentionally omits to appear. A has committ ed the offence defined 
in this section.  
  
175.  Omission to produce document to public servant by person legally bound to produce it:  
Whoever being legally bound to produce or deliver up any document to any public servant, as such,

Whoever being legally bound to produce or deliver up any document to any public servant, as such, 
intentionally omits so to produce or deliver up the same, shall be punished with simple 
imprisonment for a term which may extend to one month, or with fine wh ich may extend to   56[one 
thousand five hundred rupees] 56, or with both; or, if the document is to be produced or delivered 
up to Court of Justice, with simple imprisonment for a term which may extend to six months, or 
with fine which may extend to   57[three thousand rupees] 57, or with both.   
A, being legally bound to produce a document before a Zila Court, intentio nally omits to produce 
the same. A has committed the offence defined in this section.

176.  Omission to give notice or information to public servant by person legally bound to give it:  
Whoever, being legally bound to give any notice or to furnish  information on any subject to any 
public servant, as such, intentionally omits to give such notice or to furnish such information in the 
manner and at the time required by law, shall be punished with simple imprisonment for a term 
which may extend to one month, or with fine which may extend to   58[one thousand five hundred 
rupees] 58, or with both; or, if the notice or information required to be given respects the 
commission of an offence, or is required for the purpose of preventing the commission of an 
offence, or in order to the apprehension of an offender, with simple im prisonment for a term 
which may extend to six months, or with fine which may extend to one thousand rupees or with 
both; or, if the notice or information required to be given is required by an order passed under sub -

section (1) of Section 565 of the Code o f Criminal Procedure, 1898 (V of 1898) with imprisonment, 
of either description for a term which may extend to six months, or with fine which may extend 
to  59[three thousand rupees] 59, or with both.  
  
177.  Furnishing false information:  
Whoever, being legally bound to furnish information on any subject to any public servant, as such, 
furnishes, as true, information on the subject which he knows or has reason to believe to be false, 
shall be punished with simple imprisonment for a term whi ch may extend to six months, or with 
fine which may extend to   60[three thousand rupees] 60, or with both; or, if the information which he 
is legally bound to give respects the commission of an offence, or is required for the purpose of

is legally bound to give respects the commission of an offence, or is required for the purpose of 
preventing the commission of an offence, or in order to the apprehension of an offender, with 
imprisonment of either description for a term which may extend to two years, or with fine, or with 
both.   
(a) A, a landholder, knowing of the commission of a murder within the limits of his estate, wilfully 
misinforms the Magistrat e of the district that the death has occurred by accident in 
consequence of the bite of a snake. A is guilty of the offence defined in this section.  
  
(b) A, a village watchman, knowing that a considerable body of strangers has passed through his 
village in order to commit a dacoity in the house of Z a wealthy merchant residing in a 
neighbouring place, and being bound, under Clause 5, Section VII, Regulation  III, 1821, of the 
Bengal Code to give early and punctual information of the above fact to the officer, of the

Bengal Code to give early and punctual information of the above fact to the officer, of the 
nearest police station, wilfully misinforms the police -officer that a body of suspicious 
characters passed through the village with a view to com mit dacoity in a certain distinct place 
in a different direction. Here A is guilty of the offence defined in the latter part of this section.

Explanation:  In Section 176 and in this section the word "offence" includes any act committed at 
any place out of Pakistan, which, if committed in Pakistan, would be punishable under any of the 
following sections, namely, 302, 304, 382, 392, 393, 394, 395; 396, 397, 39 8, 399, 402, 435, 436, 
449, 450. 457, 458, 459 and 460; and the word "offender" includes any person who is alleged to 
have been guilty of any such act.  
  
178.  Refusing oath or affirmation when duly required by public servant to make it:  
Whoever refuses to bind himself by an oath or affirmation to state the truth, when required so to 
bind himself by a public servant legally competent to require that he shall so bind himself, shall be 
punished with simple imprisonment far a term which may e xtend to six months, or with fine which 
may extend to   61[three thousand rupees] 61, or with both.  
  
179.  Refusing to answer public servant authorised to question:

179.  Refusing to answer public servant authorised to question:  
Whoever, being legally bound to state the truth on any subject to any public servant, refuses to 
answer any question demanded of him touching that subjec t by such public servant in the exercise 
of the legal, powers of such public servant shall be punished with simple imprisonment for a term 
which may extend to six months, or with fine which may extend to   62[three thousand 
rupees] 62 rupees, or with both.  
  
180.  Refusing to sign statement:  
Whoever refuses to sign any statement made by him, when required to sign that statement by a 
public servant legally competent to require that he shall sign that statement, shall be punished with 
simple imprisonment for a term which may extend to six months , or with fine which may extend 
to  63[one thousand] 63, or with both.

to  63[one thousand] 63, or with both.  
  
181.  False statement on oath or affirmation to public servant or person authorised to administer an 
oath or affirmation:  
Whoever, being legally bound by an oath or affirmation to state the truth on any subject to any 
public servant or other per son authorized by law to administer such oath or affirmation, makes, to 
such public servant or other person as aforesaid, touching that subject any statement which is 
false, and which he either knows or believes to be false or does not believe to be true, shall be 
punished with imprisonment of either description for a term which may extend to three years, and

182.  False information with intent to cause public servant to use his lawful power to the injury of 
another person:  
Whoever gives to any public servant any information which he knows or believes to be false, 
intending thereby to cause, or knowing it to be likel y that he will thereby cause, such public servant 
:- 
(a) to do or omit anything which such public servant ought not to do or omit if the true state of 
facts respecting which such information is given were known by him, or  
(b) to use the lawful power of such public servant to the injury or annoyance of any person,  
months, or with fine which may extend to   64[three thousand rupees] 64, or with both.   
(a) A informs a Magistrate that Z, a police -officer, subordinate to such Magistrate, has been guilty

(a) A informs a Magistrate that Z, a police -officer, subordinate to such Magistrate, has been guilty 
of neglect of duty or misconduct, knowing such information to be false, and knowing it to be 
likely that the information will cause the Magistrate to dismiss Z . A has committed the offence 
  
(b) A falsely informs a public servant that Z has contraband salt in a secret place, knowing such 
information to be false, and knowing that it is likely that the consequence of the informati on 
will be a search of premises, attended with annoyance to Z. A has committed the offence 
  
(c) A falsely informs a policeman that he has been assaulted and robbed in the neighbourhood of 
a particular village. He does not mention the name of any person as one of his assailants, but 
knows it to be likely that in consequence of their information the po lice will make enquiries

knows it to be likely that in consequence of their information the po lice will make enquiries 
and institute searches in the village to the annoyance of the villagers or some of them. A has 
committed an offence under this section.

183.  Resistance to the taking of property by the lawful authority of a public servant:  
Whoever offers any resistance to the taking of any property by the lawful authority of any public 
servant, knowing or having reason to believe that he is such public servant,  shall be punished with 
imprisonment of either description for a term which may extend to six months, or with fine which 
may extend to   65[three thousand rupees] 65, or with both.  
  
184.  Obstructing sale of property offered for sale by authority of public servant:  
Whoever intentionally obstructs any sale of property  offered for sale by the lawful authority of any 
public servant, as such, shall be punished with imprisonment of either description for a term which 
may extend to one month, or with fine which may extend to   66[one thousand five hundred 
rupees] 66 rupees, or with both.  
  
185.  Illegal purchase or bid for property offered for sale by authority of public servant:

185.  Illegal purchase or bid for property offered for sale by authority of public servant:  
Whoever, at any sale of property held by the lawful authority of a public servant, as such, 
purchases or bids for any property on account of any person, whether himself o r "any other, whom 
he knows to be under a legal incapacity to purchase that property at that sale, or bids for such 
property not intending to perform the obligations under which he lays himself by such bidding, 
shall be punished with imprisonment of either  description for a term which may extend to one 
month, or with fine which may extend to   67[six hundred rupees] 67 rupees, or with both.  
  
186.  Obstructing public servant in discharge of public functions:  
Whoever voluntarily obstructs any public servant in the disch arge of his public functions, shall be 
punished with imprisonment of either description for a term which may extend to three months, or

with fine which may extend to   68[one thousand five hundred rupees] 68, or with both.  
  
187.  Omission to assist public servant when bound by law to give assistance:  
Whoever, being bound by law to render or furnish assistance to any public servant in the execution 
of his public duty, intentionally omits to give such assistance, shall be punished with simple 
imprisonment for a term which may extend to one month, or with  fine which may extend to   69[six 
hundred rupees] 69, or with both; an d if such assistance, be demanded of him by public servant 
legally competent to make such demand for the purposes of executing any process lawfully issued 
by a Court of Justice, or of preventing the commission of an offence, or of suppressing a riot, or

by a Court of Justice, or of preventing the commission of an offence, or of suppressing a riot, or 
affray, or of apprehending a person charged with or guilty of an offence, or of having escaped from 
lawful custody, shall be punished with simple imprisonment for a term which may extend to six

months, or with fine which may extend to   70[one thousand five hundred rupees] 70, or with both.  
  
188.  Disobedience to order  duly promulgated by public servant:  
Whoever, knowing that, by an order promulgated by a public servant lawfully empowered to 
promulgate such order, he is directed to abstain from a certain act, or to take certain order with 
certain property in his possess ion or under his management, disobeys such direction, shall, if such 
disobedience causes or tends to cause obstruction, annoyance or injury or risk of obstruction, 
annoyance or injury, to any persons lawfully employed, be punished with simple imprisonment for 
a term which may extend to one month or with fine which may extend to   71[six hundred rupees] 71, 
or with both; and if such disobedience causes or tends to cause danger to human' life, health or 
safety, or causes or tends to cause a riot or affray, shall be punished with imprisonment of either

safety, or causes or tends to cause a riot or affray, shall be punished with imprisonment of either 
description for a term whic h may extend to six months, or with fine which may extend to   72[three 
thousand rupees] 72, or with both.  
Explanation:  It is not necessary that the offender should intend to produce harm, or contemplate 
his disobedience as likely to produce harm. It i s sufficient that he knows of the order which he 
disobeys, and that his disobedience produces, or is likely to produce harm.  
 
An order is promulgated by a public servant lawfully empowered to promulgate such order, 
directing that a religious procession shall not pass down a certain street. A, knowingly disobeys the 
order, and thereby causes danger of riot. A has committed the offence defined in the section.  
  
189.  Threat of injury to public servant:

189.  Threat of injury to public servant:  
Whoever holds out any threat of injury to any public servant, or to any person in whom he believes 
that public servant to be interested, for the purpose of inducing that public servant to do any act or 
to forbear or delay to do any act, connected with the exercise of the public functions of such public 
servant shall be punished with imprisonment of either description for a term which may extend to 
  
190.  Threat of injury to induce person to refrain from applyi ng for protection to public servant:  
Whoever holds out any threat of injury to any person for the purpose of inducing that person to 
refrain or desist from making a legal application for protection against any injury to any public 
servant legally empowered  as such to give such protection, or to cause such protection to be given,

servant legally empowered  as such to give such protection, or to cause such protection to be given, 
shall be punished with imprisonment of either description for a term which may extend to one

year, or with fine, or with both.  
  
XI 
OF FALSE EVIDENCE AND OFFENCES AGAINST PUBLIC JUSTICE  
191.  Giving false evidence:  
Whoever being legally bound by an oath or by an express provision of law to state the truth, or 
being bound by law to make a declaration upon any subject, makes any statement which is false, 
and which he either knows or believes to be false or does not bel ieve to be true, is said to give false 
evidence.  
Explanation 1: A statement is within the meaning of this section, whether it is made verbally or 
otherwise.  
Explanation 2: A false statement as to the belief of the person attesting is within the meaning of 
this section, and a person may be guilty of giving false evidence by stating that he believes a thing 
which he does not believe, as well as by stating that he knows a thing which he does not know.  
 
(a) A, in support of a just claim which B has against Z for one thousand rupees, falsely swear on a

(a) A, in support of a just claim which B has against Z for one thousand rupees, falsely swear on a 
trial that he heard Z admit the justice of B's claim - A has given false evidence.  
  
(b) A, being bound by an oath to state the truth, states that he be lieves a certain signature to be 
the handwriting of Z, when he does not believe it to be the handwriting of Z. Here A states that 
which he knows to be false, and therefore gives false evidence.  
  
(c) A, knowing the general character of Z's handwriting, states that he believes a certain signature 
to be the handwriting of Z. A in good faith believing it to be so. Here A's statement is merely as 
to his believe, and is true as to his belief, and therefore although the signature may not be 
handwriting of Z, A has not given false evidence.

(d) A, being bound by an oath to state the truth, states that he knows that Z was at a particular 
place on a particular day, not knowing anything upon the subjec t, A gives false evidence 
whether Z was at that place on the day named or not.  
  
(e) A, an interpreter or translator, gives or certifies, as a true interpretation or translation of a 
statement, which he is bound by oath to interpret or translate truly, that which is not and 
which he does not believe to be a true interpretation or translati on. A has given false evidence.  
  
192.  Fabricating false evidence:  
Whoever causes any circumstance to exist or makes any false entry in any book or record, or makes 
any document containing a false statement, intending that such circumstance, false entry or false 
statement may appear in evidence in a judicial proceeding, o r in a proceeding taken by law before 
a public servant as such, or before an arbitrator, and that such circumstance, false entry or false

a public servant as such, or before an arbitrator, and that such circumstance, false entry or false 
statement, so appearing in evidence, may cause any person who in such proceeding is to form an 
opinion upon the eviden ce, to entertain an erroneous opinion touching any point material to the 
result of such proceeding, is said to fabricate false evidence.   
(a) A puts jewels into a box belonging to Z, with the intention that they may be found in that box , 
and that this circumstance may cause Z to be convicted of theft. A has fabricated.  
  
(b) A makes a false entry in his shop -book for the purpose of using it as corroborative evidence in 
a Court of Justice. A has fabricated false evidence.  
  
(c) A, with the intention of causing Z to be convicted of a criminal conspiracy, writes a letter in

(c) A, with the intention of causing Z to be convicted of a criminal conspiracy, writes a letter in 
imitation of Z's handwriting, purporting to be addressed to an accomplice in such criminal 
conspiracy, and puts the letter in a place which he knows tha t the officers of the Police are 
likely to search. A has fabricated false evidence.

193.  Punishment for false evidence:  
Whoever intentionally gives false evidence in any stage of a judicial proceeding, or fabricates false 
evidence for the purpose of being used in any stage of a judicial proceeding, shall be punished with 
imprisonment of either description for a term, which may extend to seven years, and shall also be 
liable to fine; and whoever, intentionally gives or fabricates false evidence in any other case, shall, 
be punished with imprisonment of either description" for a term which may extend to three years, 
Explanation 1: A trial before a Court -martial is a judicial proceeding.  
Explanation 2: An investigation directed by law preliminary to a proceeding before a Court of 
Justice, is a stage of a judicial proceeding, though that investigation may not take place before a 
Court of Justice. 73[] 73 
Explanation 3: An investigation directed by a Court of Justice according to law, and conducted

Explanation 3: An investigation directed by a Court of Justice according to law, and conducted 
under the a uthority of a Court of Justice, is a stage of a judicial proceeding/though that 
investigation may not take place before a Court of Justice.   
A, in an enquiry before an officer deputed by a Court of Justice to ascertain on the spot the 
boundar ies of land, makes on oath a statement which he knows to be false. As this enquiry is a 
stage of a judicial proceeding, A has given false evidence.  
  
194.  Giving or fabricating false evidence with intent to procure conviction of capital offence:  
Whoever gives or fabricates false evidence, intending thereby to cause, or knowing it to be likely 
that he will thereby cause any person to be convicted on an offence which is capital by any law for 
the time being in force, shall be punished with imprisonme nt for life, or with rigorous

the time being in force, shall be punished with imprisonme nt for life, or with rigorous 
imprisonment for a term which may extend to ten years, and shall also be liable to fine; if innocent 
person be thereby convicted and executed : and if an innocent person be convicted and executed 
in consequence of such false e vidence the person who gives such false evidence shall be punished 
either with death or the punishment hereinbefore described.  
  
195.  Giving or fabricating false evidence with intent to procure conviction of offence punishable with 
imprisonment for life or for a term of seven years or upwards:  
Whoever gives or fabricates false evidence intending thereby to cause, or knowing it to be like ly 
that he will thereby cause any person to be convicted of an offence which by any law for the time

that he will thereby cause any person to be convicted of an offence which by any law for the time 
being in force is not capital, but punishable with imprisonment for life, or imprisonment for a term

of seven years or upwards, shall be punished as a pers on convicted of that offence would be liable 
to be punished.   
A gives false evidence before a Court of Justice, intending thereby to cause Z to be convicted of a 
dacoity. The punishment of dacoity is imprisonment for life or rigorous imprison ment for a term, 
which may extend to ten years, with or without fine. A, therefore, is liable to such imprisonment 
for life or imprisonment with or without fine.  
  
196.  Using evidence known to be false:  
Whoever corruptly uses or attempts to use as  true or genuine evidence, any evidence which he 
knows to be false or fabricated, shall be punished in the same manner as if he gave or fabricated 
false evidence.  
  
197.  Issuing or signing false certificate:  
Whoever issues or signs any certificate required by law to be given or signed, or relating to any fact 
of which such certificate is by law admissible in evidence, knowing or believing that such certificate

of which such certificate is by law admissible in evidence, knowing or believing that such certificate 
is false in any material point, shall be punished in the same manner as if he gave false evidence.  
  
198.  Using as true a certificate known to be false:  
Whoever corruptly uses or attempts to use any such certificate as a true certificate, knowing the 
same to be false in any material point, shall be punished in the same manner as if he gave false 
evidence.  
  
199.  False statement made in declaration which is by law receivable as evidence:  
Whoever, in any declaration made or subscribed by him, which declaration any Court of Justice, or 
any public servant or other person, is bound or authorized by law to receive as evidence of any 
fact, makes any statement which is false, and which he either knows or believes to be false or does 
not believe to be true, touching any point material to the object -for which the declaration is made

not believe to be true, touching any point material to the object -for which the declaration is made 
or used, shall be punished in the same manner as if he gave false evidence.  
  
200.  Using as true such declara tion knowing it to be false:  
Whoever corruptly uses or attempts to use as true any such declaration, knowing the same to be

false in any material point, shall be punished in the same manner as if he gave false evidence.  
Explanation:  A declaration, which is  inadmissible merely upon the ground of some informality, is a 
declaration within the meaning of Sections 199 and 200.  
  
201.  Causing disappearance of evidence of offence, or giving false information to screen offender:  
Whoever, knowing or having reason to believe that an offence has been committed, causes any 
evidence of the commission of that offence to disappear, with the intention of screening the 
offender from legal punishment, or with that intention gives any inform ation respecting the 
offence which he knows or believes to be false;  
 if a capital offence:  shall, if the offence which he knows or believes to have been committed 
is punishable with death, be punished with imprisonment of either 
description for a t erm which may extend to seven years, and shall also be 
liable to fine;  
 if punishable with

 if punishable with 
imprisonment for life:  and if the offence is punishable with imprisonment for life, or with 
imprisonment which may extend to ten years shall be punished with 
imprisonment of either description for a term which may extend to three 
years, and shall also be liable to fine:  
 if punishable with less 
than ten years' 
imprisonment:  and if the offence is punishable with imprisonment for any term not 
extending to ten years, shall be punished with imprisonment of the 
description provided for the offence, for a term which may extend t o one -
fourth part of the longer term of the imprisonment provided for the 
offence, or with fine, or with both.  
 
A, knowing that B has murdered Z, assists B to hide the body with the intention of screening 6 from

A, knowing that B has murdered Z, assists B to hide the body with the intention of screening 6 from 
punishment. A is liable to imprisonment of either description for seven years, and also to fine.  
  
202.  Intentional omission to give information of  offence by person bound to inform:  
Whoever, knowing or having reason to believe that an offence has been committed, intentionally 
omits to give any information respecting that offence which, he is legally bound to give, shall be 
punished with imprisonment  of either description for a term which may extend to six months, or 
with fine, or with both.

203.  Giving false information respecting an offence committed:  
Whoever, knowing or having reason to believe that an offence has been committed, gives any 
information respecting that offence which he knows or believes to be false shall be punished with 
imprisonment of either description for a term which may extend to t wo years, or with fine, or with 
both.  
Explanation:  In Sections 201 and 202 in this section the word "offence" includes any act committed 
at any place out of Pakistan, which, if committed in Pakistan, would be punishable under any of the 
following sections,  namely, 302, 304, 382, 392, 393, 394, 395, 396, 397, 398, 399, 402, 435, 436, 
449, 450, 457, 458, 459, and 460.  
  
204.  Destruction of document to prevent its production as evidence:  
Whoever Secrets or destroys any document which he may be lawfull y compelled to produce as 
evidence in a Court of Justice, or in any proceeding lawfully held before a public servant, as such, or

evidence in a Court of Justice, or in any proceeding lawfully held before a public servant, as such, or 
obliterates or renders illegible the whole or any part of such document with the intention of 
preventing the same from being p roduced or used as evidence before such Court, or public servant 
as aforesaid, or after he shall have been lawfully summoned or required to produce the same for 
that purpose, shall be punished with imprisonment of either description for a term which may 
extend to two years or with fine, or with both.  
  
205.  False personation for purpose of act or proceeding in suit or prosecution:  
Whoever falsely personates another, and in such assumed character makes any admission or 
statement, or confesses judgment, or causes any process to be issued or becomes bail or security,

statement, or confesses judgment, or causes any process to be issued or becomes bail or security, 
or does any other act in any suit or criminal prosecution, shall be p unished with imprisonment of 
either description for a term which may extend to three years or with fine, or with both.  
  
206.  Fraudulent removal or concealment of property to prevent its seizure as forfeited or in 
execution:  
Whoever fraudulently r emoves, conceals, transfers or delivers to any person any property or any 
interest therein, intending thereby to prevent that property or interest therein from being taken as 
a forfeiture or in satisfaction of a fine, under a sentence which has been pronou nced, or which he 
knows to be likely to be pronounced, by a Court of Justice or other competent authority, or from 
being taken in execution of a decree or order which has been made, or which he knows to be likely

being taken in execution of a decree or order which has been made, or which he knows to be likely 
to be made by a Court of Justice in a civil  suit, shall be punished with imprisonment of either

description for a term which may extend to two years, or with fine, or with both.  
  
207.  Fraudulent claim to property to prevent its seizure as forfeited or in execution:  
Whoever fraudulently accepts, receives or claims any property or any interest therein, knowing 
that he has no right or rightful claim to such property or interest, or practises any deception 
touching any right to any property or any interest therein, inten ding thereby to prevent that 
property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a 
sentence which has been pronounced, or which he knows to be likely to be pronounced by a Court 
of Justice or other competent au thority, or from being taken in execution of a decree or order 
which has been made, or which he knows to be likely to be made by a Court of Justice in a civil suit, 
shall be punished with imprisonment of either description for a term which' may extend to t wo 
years, or with fine, or with both.

years, or with fine, or with both.  
  
208.  Fraudulently suffering decree for sum not due:  
Whoever fraudulently causes or suffers a decree or order to be passed against him at the suit of 
any person for a sum not due, or for a larger sum than is due to such person or for any property or 
interest in property to which such person is not entitled, or fraudulently causes or suffers a decree 
or order to be executed against him after it has been satisfied, or for anything in respect of which it 
has been  satisfied, shall be' punished with imprisonment of either description for a term which may 
extend to two years, or with fine, or with both.   
A institutes a suit against Z. Z, knowing that A is likely to obtain a decree against him fraudulent ly 
suffers a judgment to pass against him for a larger amount at the Suit of B, who has no just claim

suffers a judgment to pass against him for a larger amount at the Suit of B, who has no just claim 
against him, in order that B, either on his own account or for the benefit of Z, may share in the 
proceeds of any sale of Z's property which may be made u nder A's decree. Z has committed an 
offence under this section.  
  
209.  Dishonestly making false claim in Court:  
Whoever fraudulently or dishonestly, or with intent to injure any person, makes in a Court of 
Justice any claim which he knows to be false, shall be punished with imprisonment of either 
description for a term which may extend to two years, and shall also b e liable to fine.  
  
210.  Fraudulently obtaining decree for sum not due:

Whoever fraudulently obtains a decree or order against any person for a sum not due, or for a 
larger sum than is due, or for any property or interest in property to which he i s not entitled, or 
fraudulently causes a decree or order to be executed against any person after it has been satisfied 
or for anything in respect of which it has been satisfied, or fraudulently, suffers or permits any such 
act to be done in his name, shall  be punished with imprisonment of either description for a term 
  
211.  False charge of offence made with intent to injure:  
Whoever with intent to cause injury to any person, institutes or causes to be instituted any criminal 
proceeding against that person, or falsely charges any person with having committed as offence, 
knowing that there is no just or lawful ground for such pr oceeding or charge against that person,

knowing that there is no just or lawful ground for such pr oceeding or charge against that person, 
shall be punished with imprisonment of either description for a term which may extend to two 
years, or with fine, or with both, and if such criminal proceeding be instituted on a false charge of 
an offence punishable  with death, imprisonment for life or imprisonment for seven years or 
upwards, shall be punishable with imprisonment of either description for a term which may extend 
to seven years, and shall also be liable to fine.  
  
212.  Harbouring offender:  
Whenever an offence has been committed, whoever harbours or conceals a person whom he 
knows or has reason to believe to be the offender, with the intention of screening him from legal 
punishment,  
 if a capital offence:  shall, if the offence is punishable with death, be punished with

 if a capital offence:  shall, if the offence is punishable with death, be punished with 
imprisonment of either description for a term which may extend to five 
years, and shall also be liable to fine,  
imprisonment for life, 
or with imprisonment:  and if the offence is punishable with imprisonment for life or with 
imprisonment which may extend to ten years, shall be punished with 
years, and shall also be liable to fine, and if the offe nce is punishable 
with imprisonment which may extend to one year, and not to ten years, 
shall be punished with imprisonment of the description provided for the 
offence for a term which may extend to one -fourth part of the longest 
term of imprisonment provi ded for the offence, or with fine, or with 
both.  
"Offence" in this section includes, any act committed at any place out of Pakistan, which, if

both.  
"Offence" in this section includes, any act committed at any place out of Pakistan, which, if 
committed in Pakistan, would be punishable under any of the following sections, namely 302, 304,

382, 392, 393, 394, 395, 396, 397, 398, 399. 402, 435, 436, 449, 450, 457, 458, 459, and 460 and 
every such act shall, for the purposes of this section, be deemed to be punishable as if the accused 
person had been guilty of it in Pakistan.  
Exception: This provision shall not extend to any case in which the harbour or co ncealment is by 
the husband or wife of the offender.  
 
A knowing that B has committed dacoity, knowingly conceals S in order to screen him legal 
punishment. Here, as S is liable to imprisonment for life, A is liable to imprisonment of either 
description for a term not exceeding three years, and is liable to fine.  
  
213.  Taking gift, etc., to screen an offender from punishment:  
Whoever accepts or attempts to obtain, or agrees to accept, any gratification for himself or any 
other person, or any restitution of property to himself or any other person, in consideration of his

other person, or any restitution of property to himself or any other person, in consideration of his 
concealing an offence or of his screening any person from legal punishment for any offence, or of 
his not proceeding against any person for the purpose of bringing him to legal punishment;  
imprisonment of either descrip tion for a term which may extend to 
seven years, and shall also be liable to fine;  
years, and shall also be liable to fine; and if the offence is punishable

years, and shall also be liable to fine; and if the offence is punishable 
with imprisonment not extending to ten years, shall be punished with 
impriso nment of the description provided for the offence for a term 
which may extend to one -fourth part of the longest term of 
imprisonment provided for offence, or with fine, or with both.  
 
214.  Offering gift or restoration of property in consideration of screening offender:  
Whoever gives or causes or offers or agrees to give or cause, any gratification to any person, or to 
restore or cause the restoration of any property to any person, in conside ration of that person's 
concealing an offence, or of his screening any person from legal punishment for any offence, or of 
his not proceeding against any person for the purpose of bringing him to legal punishment;

if a capital offence:  shall, if the offence is punishable with death, be punished with 
imprisonment of either description for a term which may extend to 
or with imprisonment:  and if  the offence is punishable with imprisonment for life, or with 
years, and shall also be liable to fine; and if the of fence is punishable 
with imprisonment not extending to fen years, shall be punished with 
imprisonment of the description provided for the offence for a term 
imprisonment provided for the offence, o r with fine, or with both.  
Exception : The provisions of Sections 213 and 214 do not extend to any case in which the offence 
may lawfully be compounded.  
 74[] 74

 74[] 74 
  
215.  Taking gift to help to recover property, etc.:  
Whoever takes or agrees or consents to take any gratification under pretence or on account of 
helping any person to recover any movable property of which he shall have been deprived by any 
offence punishable under this Code, shall, unless he uses all means in his power to cause the 
offender to be apprehended and convicted of the offence, be punished w ith imprisonment of 
either description for a term which may extend to two years, or with fine, or with both.  
  
216.  Harbouring offender who has escaped from custody or whose apprehension has been ordered:  
Whenever any person convicted of, or charged with an offence, being in lawful custody for that 
offence, escapes from such custody, or whenever a public servant, in the exercise of the lawful

offence, escapes from such custody, or whenever a public servant, in the exercise of the lawful 
powers of such public servant, orders a certain person to be appr ehended for an offence, whoever, 
knowing of such escape or order for apprehension, harbours or conceals that person with the 
intention of preventing him from being apprehended, shall be punished in the manner following, 
that is to say;  
 if a capital of fence:  if the offence for which the person was in custody or is ordered to be 
apprehended is punishable with death, he shall be punished with 
seven years, and shall also be liable to fine ; 
 if punishable with if the offence is punishable with imprisonment for life or imprisonment

or with imprisonment:  for ten years, he shall be punished with imprisonment of either 
description for a term which may extend to three years, with or without 
fine; and if the offence is punishable with impr isonment which may 
extend to one year and not to ten years, he shall be punished with 
which may extend to one fourth part of the longest term of the 
imprisonment provided for such offence or with fine, or with both.  
"Offence" in this section includes also any act or omission of which a person is alleged to have been 
guilty out of Pakistan which, if he had been guilty of it in Pakistan would have been punishable as 
an offence, and for whic h he is under any law relating to extradition, or otherwise, liable to be 
apprehended or detained in custody in Pakistan, and every such act or omission shall, for the

apprehended or detained in custody in Pakistan, and every such act or omission shall, for the 
purposes of this section, be deemed to be punishable as if the accused person had been g uilty of it 
in Pakistan.  
Exception : This provision does not extend to the case in which the harbour or concealment is by 
the husband or wife of the person to be apprehended.  
  
 75[ 
216-
A Penalty for harbouring robbers or dacoits:  
Whoever, knowing or having reason to believe that any persons are about to commit or have 
recently committed robbery or dacoity, harbours them or any of them, with the intention of 
facilitating the commission of such robbery or dacoity, or of screening the m or any of them from 
punishment, shall be punished with rigorous imprisonment for a term which may extend to seven 
years, and shall also be liable to fine.

years, and shall also be liable to fine.  
Explanation:  For the - purposes of this Section it is immaterial whether the robbery or dacoity is 
intended to be committed, or has been committed, within or without Pakistan.  
Exception : This provision does not extend to the case in which the harbour is by the husband o r 
wife of the offender.  
  
] 75 
 76[] 76 
217.  Public servant disobeying direction of law with intent to save persons from punishment or 
property from forfeiture:  
Whoever, being a public servant, k nowingly disobeys any direction of the law as to the way in 
which he is to conduct himself as such public servant, intending thereby to save or knowing it to be

likely that he will thereby save, any person from legal punishment, or subject him to a less 
punishment than that to which he is liable, or with intent to save, or knowing that he is likely 
thereby to save, any property from forfeiture or any charge to which it is liable by law, shall be 
punished with imprisonment of either description for a term wh ich may extend to two years, or 
with fine, or with both.  
  
218.  Public servant framing incorrect record or writing with intent to save person from punishment or 
Whoever, being a public servant, and being as such public servant, charged with the preparation of 
any record or other writing, frames that record 'or writing -in a manner which he knows to be 
incorrect, with intent to cause, or knowing it to be likely that  he will thereby cause, loss or injury to 
the public or to any person, or with intent thereby to save, or knowing it to be likely that he will

the public or to any person, or with intent thereby to save, or knowing it to be likely that he will 
thereby save any person from legal punishment, or with intent to save, or knowing that he is likely 
thereby to sa ve, any property from forfeiture or other charge to which it is liable by law, shall be 
punished with imprisonment of either description for a term which may extend to three years, or 
with fine or with both.  
  
219.  Public servant in judicial proce eding corruptly making report, etc., contrary to law:  
Whoever being a public servant, corruptly or maliciously makes or pronounces in any stage of a 
judicial proceeding, any report, order, verdict, or decision which he knows to be contrary to law, 
shall be  punished with imprisonment of either description for a term which may extend to seven 
  
220.  Commitment for trial or confinement by person having authority who knows that he is acting 
contrary to law:

contrary to law:  
Whoever, being in any office which gives him legal authority to commit persons for trial or to 
confinement, or to keep persons in confinement, corruptly or maliciously commits any person for 
trial or confinement, or keeps any person in confinement, in the exercise of that authority, knowing 
that in so doing he is acting contrary to law, shall be punished with imprisonment of either 
description for a term which may extend to seven years, or with fine, or with both.  
  
221.  Intentional omission to app rehend on the part of public servant bound to apprehend:  
Whoever, being a public servant, legally bound as such public servant to apprehend or to keep in 
confinement any person charged with or liable to be apprehended for an offence, intentionally

confinement any person charged with or liable to be apprehended for an offence, intentionally 
omits to  apprehend such person, or intentionally suffers such person to. escape, or intentionally

aids such person in escaping or attempting to escape from such confinement, shall be punished as 
follows, that is to say -- 
 with imprisonment of either description for a term which may extend to seven years, with or 
without fine, if the person in confinement, or who ought to have been apprehended, was charged 
with or liable to be apprehended for, an offence punishable with deat h; or  
 with imprisonment of either description for a term which may extend to three years, with or 
with, or liable to be apprehended for an offence punishabl e with imprisonment for life or 
imprisonment for a term which may extend to ten years; or  
 with imprisonment of either description for a term which may extend to two years, with or 
without fine, if the person in confinement, or who ought to have been apprehended, was charged

with imprisonment of either description for a term which may extend to two years, with or 
with, or liable to be apprehended for, an offence punishable with impri sonment for a term less 
than ten years.  
 
222.  Intentional omission to apprehend on the part of public servant bound to apprehend person 
under sentence or lawfully committed:  
Whoever, being a public servant, legally bound as such public servant to apprehend or to keep to 
confinement any person under sentence of a Court of Justice for any offence or lawfully committed 
to custody, intentionally, omits, to apprehend such person, o r intentionally suffers such person to 
escape or intentionally aids such person in escaping or attempting to escape from such 
confinement, shall be punished as follows that is to say;  
 with imprisonment for life or with imprisonment of either description for a term which may

 with imprisonment for life or with imprisonment of either description for a term which may 
extend to fourteen years, with or without fine, if the person in confinement, or who ought to 
have been apprehended, is under sentence of death; or  
 with impriso nment of either description for a term which may extend to seven years, with or 
without fine, if the person in confinement, or who ought to have been apprehended is subject by 
a sentence, of a Court of Justice, or by virtue of a commutation of such sentenc e, to 
imprisonment for life or imprisonment for a term of ten years or upwards; or  
 with imprisonment of either description for a term which may extend to three years, or with fine, 
or with both, if the person in confinement, or who ought to have been apprehended is subject, by 
a sentence of a Court of Justice, to imprisonment for a term not extending to ten years or if the

a sentence of a Court of Justice, to imprisonment for a term not extending to ten years or if the 
person was lawfully committed to custody.

223.  Escape from confinement or custody negligently suffered by public servant:  
Whoever, being a public servant legally bound as such public servant to keep in confinement any 
person charged with or convicted of any offence or lawfully committed to custody, neg ligently 
suffers such persons to escape from confinement, shall be punished with simple imprisonment for 
a term which may extend to two years, or with fine, or with both.  
  
224.  Resistance or obstruction by a person to his lawful apprehension:  
Whoever intentionally offers any resistance or illegal obstruction to the lawful apprehension of 
himself for any offence with which he is charged or of which he has been convicted; or escapes or 
attempts to escape from any custody in which he is lawfully d etained for any such offence, shall be 
punished with imprisonment of either description for a term which may extend to two years, or 

Explanation:  The punishment in this section is in addition to the punishment for which the person 
to be apprehended or detained in custody was liable for the offence with which he was charged, or 
of which he was convicted.  
  
225.  Resistance or obstruction to lawful apprehension of another person:  
Whoever intentionally offers any resistance or illegal obstruction to the lawful apprehension of any 
other person for an offence, or rescue or attempts to rescue any other person from any custody in 
which that person is lawfully detained for an offence, shall be punished with imprisonment of 
either des cription for a term which may extend to two years, or with fine, or with both;  
 or, if the person to be apprehended, or the person rescued or attempted to be rescued, is

 or, if the person to be apprehended, or the person rescued or attempted to be rescued, is 
charged with or liable to be apprehended for an offence punishable with imprisonment for life, or 
imprisonment for a term which may extend to ten years, shall be puni shed with imprisonment of 
either description for a term which may extend to three years, and shall also be liable to fine;  
 or, if the person to be apprehended or, rescued, or attempted to be rescued, is charged with or 
liable to be apprehended for an offence punishable with death, shall be punished with 
imprisonment of either description for a term which may extend to seven years, and shall also be 
 or, if the person to be apprehended or rescued or attempted to be rescued, is liable  under the 
sentence of a Court of Justice, or by virtue of a commutation of such a sentence, to imprisonment

or, if the person to be apprehended or rescued or attempted to be rescued, is liable  under the 
sentence of a Court of Justice, or by virtue of a commutation of such a sentence, to imprisonment 
for life or imprisonment, for a term of ten years or upwards, shall be punished with imprisonment 
of either description for a term which may extend  to seven years, and shall also be liable to fine;  
 or, if the person to be apprehended or rescued, or attempted to be rescued, is under sentence of

death, shall be punished with imprisonment for life or imprisonment of either description for a 
term not exceeding ten years, and shall also be liable to fine.  
 
 77[ 
225-
A. Omission to apprehend, or sufferance of escape, on part of public servant, in cases not 
otherwise provided for:  
Whoever, being a public servant legally bound as such public servant to apprehend, or to keep in 
confinement, any person In any case not provide d for in Section 221, Section 222 or Section 223, 
or in any other law for the time being in force, omits to apprehend that person or suffers him to 
escape from confinement, shall be punished:  
(a) if he does so intentionally, with imprisonment of eithe r description for a term which may 
extend to three years, or with fine or with both; and  
(b) if he does so negligently, with simple imprisonment for a term which may extend to two years, 
 
225-

225-
B. Resistance or obstruction to lawful apprehension, or escape or rescue in cases not otherwise 
provided for:  
Whoever, in any case not provided for in Section 224 or Section 225 or in any other law for the 
time being in force, intentionally offers any resista nce or illegal obstruction to the lawful 
apprehension of himself or of any other person, or escapes or attempts to escape from any 
custody in which he is lawfully detained, or rescues or attempts to rescue any other person from 
any custody in which that pe rson is lawfully detained, shall be punished with imprisonment of 
either description for a term which may extend to six months, or with fine, or with both.  
  
] 77 
 78[] 78 
227.  Violation of condition of remission of punishment:

] 77 
 78[] 78 
227.  Violation of condition of remission of punishment:  
Whoever, having accepted any conditional remission of punishment, knowingly violates any 
condition on which such remission was granted/shall be punished with the punishment to which he 
was originally sentenced, if he has already suffered no part of that pu nishment, and if he has 
suffered any part of that punishment, then with so much of that punishment as he has not already 
suffered.

228.  Intentional insult or interruption to public servant sitting in judicial proceeding:  
Whoever intentionally of fers any insult or causes any interruption to any public servant, while such 
public servant is sitting in any stage of a judicial proceeding, shall be punished with simple 
imprisonment for a term which may extend to six months, or with fine which may exten d 
to  79[three thousand rupees] 79, or with both.  
  
229.  Personation of a Juror or assessor:  
Whoever, by personation or otherwise, shall intentionally cause, or knowingly suffer himself to be 
returned, empanelled or sworn as a juryman or assessor in any case in which he knows that he is 
not entitled by law to be  so returned, empanelled or sworn or knowing himself to have been so 
returned, empanelled or sworn contrary to law, shall voluntarily serve on such jury or as such 
assessor, shall be punished with imprisonment of either description for a term which may ext end

assessor, shall be punished with imprisonment of either description for a term which may ext end 
to two years, or with fine, or with both.  
  
XII 
OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS  
230.  "Coin" defined:  
Coin is metal used for the time being as money, and stamped and issued by the authority of some 
State or Sovereign Power in order to be so used.  
"Pakistan coin": Pakistan coin is metal stamped and issued by the authority of the Government of 
Pakistan in or der to be used as money; and metal which has been so stamped and issued shall 
continue to be Pakistan coin for the purposes of this Chapter, notwithstanding that it may have 
ceased to be used as money.  
 
(a) Cowries are not coin.  
  
(b) Lumps of unstamped copper, though used as money, are not coin.

(c) Medals are not coin, inasmuch as they are not intended to be used as money.  
  
 80[] 80 
  
231.  Counterfeiting coin:  
Whoever counterfeits or knowingly performs any part of the process of counterfeiting coin, shall be 
punished with imprisonment of either description for a term which may extend to seven years, and 
shall also be liable to fine. Explanation: A person commits  this offence who intending to practise 
deception, or knowing it to be likely that deception will thereby be practised, causes a genuine coin 
to appear like a different coin.  
  
232.  Counterfeiting Pakistan coin:  
Whoever counterfeits, or knowingly performs any part of the process of counterfeiting Pakistan 
coin, shall be punished with imprisonment for life, or with imprisonment of either description for a 
term which may extend to ten years, and shall also be liable to fine.  
  
233.  Making or selling instrument for counterfeiting coin:

233.  Making or selling instrument for counterfeiting coin:  
Whoever makes or mends, or performs any part of the process of making or mending, or buys, sells 
or disposes of, any die or instrument, for the purpose of being used, or knowing or having reason 
to beli eve that it is intended to be used, for the purpose of counterfeiting coin, shall be punished 
with imprisonment of either description for a term which may extend to three years, and shall also 
be liable to fine.  
  
234.  Making or selling instrument  for counterfeiting Pakistan coin:  
Whoever makes or mends, or performs any part of the process of making or mending or buys, sells 
to believe that it is inten ded to be used, for the purpose of counterfeiting Pakistan coin, shall be

to believe that it is inten ded to be used, for the purpose of counterfeiting Pakistan coin, shall be 
shall also be liable to fine.

235.  Possession of instrument or material for the purpose of using the same for counterfeiting coin:  
Whoever is in possession of any instrument or material, for the purpose of using the same for 
counterfeiting coin, or knowing or having reason to believe that t he same is intended to be used 
for that purpose, shall be punished with imprisonment of either description for a term which may 
extend to three years, and shall also be liable to fine;  
 if Pakistan 
coin:  and if the coin to be counterfeited is Pakist an coin, shall be punished with 
imprisonment of either description for a term which may extend to ten years, and 
 
236.  Abetting in Pakistan the counterfeiting out of Pakistan of coin:  
Whoever, being within Pakistan, abets the counterfeiting of coin out of Pakistan shall be punished 
in the same manner as if he abetted the counterfeiting of such coin within Pakistan. 237. Import or

in the same manner as if he abetted the counterfeiting of such coin within Pakistan. 237. Import or 
export of counterfeit coin: Whoever imports into Pakistan , or exports there from, any counterfeit 
coin, knowingly or having reason to believe that the same is counterfeit, shall be punished with 
liable to fine.  
  
238.  Import or export of counterfeits of Pakistan coin:  
Whoever imports into Pakistan, or exports therefrom, any counterfeit coin which he knows or has 
reason to believe to be a counterfeit of Pakistan coin, shall be punished with imprisonment for life, 
or with imprisonment of either description for a term whic h may extend to ten years, and shall also 
  
239.  Delivery of coin, possessed with knowledge that it is counterfeit:

239.  Delivery of coin, possessed with knowledge that it is counterfeit:  
Whoever, having any counterfeit coin, which at the time when he became possessed of it he knew 
to be counterfeit , fraudulently or with intent that fraud may be committed, delivers the same to 
any person, or attempts to induce any. person to receive it, shall be punished with imprisonment of 
either description for a term which may extend to five years, and shall also  be liable to fine.  
  
240.  Delivery of Pakistan coin possessed with knowledge that it is counterfeit:  
Whoever, having any counterfeit coin, which is a counterfeit of Pakistan coin, and which, at the 
time when he became possessed of it, he knew to be a counterfeit of Pakistan coin, fraudulently or

with intent that fraud may be committed, delivers the same t o any person, or attempts to induce 
any person to receive it, shall be punished with imprisonment of either description for a term 
which may extend to ten years, and shall also be liable to fine.  
  
241.  Delivery of coin as genuine, which, when fir st possessed, the deliverer did not know to be 
counterfeit:  
Whoever delivers to any other person as genuine, or attempts to induce any other person to 
receive as genuine, any counterfeit coin which he knows to be counterfeit, but which he did not 
know to b e counterfeit, as the time when he took it into his possession, shall be punished with 
imprisonment of either description for a term which may extend to two years, or with fine to an 
amount which may extend to ten times the value of the coin counterfeited,  or with both.   
A, a coiner, delivers counterfeit   81[] 81 rupees to his accomplice B, for the purpose of uttering them.

A, a coiner, delivers counterfeit   81[] 81 rupees to his accomplice B, for the purpose of uttering them. 
B sells the rupees to C, another utterer, who buys them knowing them to be counterfeit, C pays 
away the rupees for goods to D. who receives them, not knowing them to be counterfeit. D after 
receiving the rupees, discovers that they are counterfeit and pays them away as if they were good. 
Here D is punishable only under this section, but B and C are punishable under Section 239 or 240, 
as the case may be.  
  
242.  Possession of counterfeit coin by person who knew it to be counterfeit when he became 
possessed thereof:  
Whoever, fraudulently, or with intent that fraud may be committed, is in possession of counterfeit 
coin, having known at the time when he became posses sed thereof that such coin was counterfeit, 
shall be punished with imprisonment of either description for a term which may extend to three 

243.  Possession of Pakistan coin by person who knew it to be coun terfeit when he became possessed 
thereof:  
Whoever, fraudulently or with intent that fraud may be committed, as in possession of counterfeit 
coin, which is a counterfeit of Pakistan coin, having known at the time when he became possessed 
of it that it was c ounterfeit, shall be Punished with imprisonment of either description for a term, 
which may extend to seven years, and shall also be liable to fine.

244.  Person employed in mint causing coin to be of different weight or composition from that fixed by 
law:  
Whoever, being employed in any mint lawfully established in Pakistan, does any act, or omits what 
he is legally bound to do, with the intention of causing  any coin issued from that mint to be of a 
different weight or composition from the weight or composition fixed by law, shall be punished 
with imprisonment of either description for a term which may extend to seven years, and shall also 
  
245.  Unlawfully taking coining instrument from mint:  
Whoever, without lawful authority, takes out of any mint, lawfully established in Pakistan, any 
coining tool or instrument, shall be punished with imprisonment of either description for a term  
which may extend to seven years, and shall also be liable to fine.  
  
246.  Fraudulently or dishonestly diminishing weight or altering composition of coin:

246.  Fraudulently or dishonestly diminishing weight or altering composition of coin:  
Whoever fraudulently or dishonestly performs on any coin any operation, which diminishes the 
weight or alters the composition of that coin, shall be punished with imprisonment of either 
description for a term, which may extend to three years, and shall als o be liable to fine.  
Explanation:  A person who scoops out part of the coin and puts anything else into the cavity alters 
the composition of that coin.  
  
247.  Fraudulently or dishonestly diminishing weight or altering composition of Pakistan coin:  
Whoever fraudulently or dishonestly performs on any Pakistan coin, any operation which 
diminishes the weight or alters the composition of that coin, shall be punished with imprisonment 
of either description for a term which may extend to seven years, and s hall also be liable to fine.

of either description for a term which may extend to seven years, and s hall also be liable to fine.  
  
248.  Altering appearance of coin with intent that it shall pass as coin of different description:  
Whoever performs on any coin any operation which alters the appearance of that coin, with the 
intention that the said coin shall pass as a different description, shall be punished with 
imprisonment of either description for a term which may extend to three  years, and shall also be 
  
249.  Altering appearance of Pakistan coin with intent that it shall pass as coin of different description:

Whoever performs on any Pakistan coin any operation which alters the appearance of that coin, 
with the intention that the said coin shall pass as a coin of a different description, shall be punished 
  
250.  Delivery of coin, possessed with knowledge that it is altered:  
Whoever, having coin in his possession with respect to which the offence defined in Section 246 or 
248 has been committed, and having known at the time when he became possessed of such coin 
that such offence had been committed with respect to it, fraudulently or with intent that fraud may 
be committed, delivers such coin to any other person, or attempts to induce any other person to 
receive the same, shall be punished with imprisonment of either  description for a term which may 
extend to five years, and shall also be liable to fine.

extend to five years, and shall also be liable to fine.  
  
251.  Delivery of Pakistan coin possessed with knowledge that it is altered:  
Whoever, having coin in his possession with respect to which the offence define d in Section 247 or 
249 has been committed, and having known at the time when he became possessed of such coin 
be committed, delivers such coin to any other  person, or attempts to induce any other person to 
receive the same, shall be punished with imprisonment of either description for a term which may 
  
252.  Possession of coin by person who knew it to be altered when he became possessed thereof:  
Whoever fraudulently or with intent that fraud may be committed, is in possession of coin with

Whoever fraudulently or with intent that fraud may be committed, is in possession of coin with 
respect to which the offence defined in either of the Section 246 or 248  has been committed, 
having known at the time of becoming possessed thereof that such offence had been committed 
with respect to such coin, shall be punished with imprisonment of either description for a term 
which may extend to three years, and shall also  be liable to fine.  
  
253.  Possession of Pakistan coin by person who knew it to by altered when he became possessed 
thereof:  
respect of which the offenc e, defined in either of Section 247 or 249 has been committed having 
known at the time of becoming possessed thereof that such offence had been committed with

known at the time of becoming possessed thereof that such offence had been committed with 
respect to such coin, shall be punished with imprisonment of either description for a term which

may extend to five years, and shall also be liable to fine.  
  
254.  Delivery of coin as genuine which, when first possessed, the deliverer did not know to be altered:  
Whoever delivers to any other person as genuine or as a coin of a different description from what it 
is, or attempts to induce any person to receive as genuine, or as a different coin from what it is, any 
coin in respect of which' he knows that any such op eration as that mentioned in Sections 246, 247, 
248 or 249 has been performed, but in respect of which he did not, at the time when he took it into 
his possession, know that such operation had been performed, shall be punished with 
imprisonment of either d escription for a term which may extend to two years, or with fine to an 
amount which may extend to ten times the value of the coin for which the altered coin is passed, 
or attempted to be passed.  
  
255.  Counterfeiting Government stamp:

255.  Counterfeiting Government stamp:  
Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp 
issued by Government for the purpose of revenue, shall be punished with imprisonment for life or 
with imprisonment of either description for a term which may e xtend to ten years, and shall also be 
liable to fine. Explanation: A person commits this offence who counterfeits by causing a genuine 
stamp of one denomination to appear like a genuine stamp of a different denomination.  
  
256.  Having possession o f instrument or material for counterfeiting Government stamp:  
Whoever has in his possession any instrument or material for the purpose of being used, or 
knowing or having reason to believe that it is intended to be used, for the purpose of

knowing or having reason to believe that it is intended to be used, for the purpose of 
counterfeiting a ny stamp issued by Government for the purpose of revenue, shall be punished with 
  
257.  Making or selling instrument for counterfeiting Government stamp:  
Whoever makes or performs any part of the process of making, or buys, or sells, or disposes of, any 
instrument for the purpose of being used, or knowing or having reason to believe that it i s intended 
to be used, for the purpose of counterfeiting any stamp issued by Government for the purpose of 
revenue, shall be punished with imprisonment of either description for a term which may extend to 
seven years and shall also be liable to fine.

258.  Sale of counterfeit Government stamp:  
Whoever sells, or offers for sale, any stamp which he knows or has reason to believe to be a 
counterfeit of any stamp issued by Government for the purpose of revenue shall be punished with 
imprisonment of ei ther description for a term which may extend to seven years, and shall also be 
  
259.  Having possession of counterfeit Government stamp:  
Whoever has in his possession any stamp which he knows to be a counterfeit of any stamp issued 
by Government for the purpose of revenue, intending to use, or dispose of the same as a genuine 
stamp, or in order that it may be used as a genuine stamp, shall be punished with imprisonment of 
either description for a term which may extend to seven years, and shall also be liable to fine.  
  
260.  Using as genuine a Government stamp known to be counterfeit:  
Whoever uses as genuine any stamp knowing it to b e a counterfeit of any stamp issued by

Whoever uses as genuine any stamp knowing it to b e a counterfeit of any stamp issued by 
Government for purpose of revenue, shall be punished with imprisonment of either description for 
a term which may extend to seven years, or with fine, or with both.  
  
261.  Effacing writing from substance, Government stamp, or removing from document a stamp used 
for it, with intent to cause loss to Government:  
Whoever fraudulently or with intent to cause loss to the Government, removes or effaces from any 
substance bearing an y stamp issued by Government for the purpose of revenue, any writing or 
document for which such stamp has been used, or removes from any writing or document a stamp 
which has been used for such writing or document, in order that such stamp may be used for a 
different writing or document, shall be punished with imprisonment of either description for a

different writing or document, shall be punished with imprisonment of either description for a 
term which may extend to there years, or with fine, or with both.  
  
262.  Using Government stamp known to have been before used:  
Whoever fraudulently o r with intent to cause loss to the Government, uses for any purpose a 
stamp issued by Government for the purpose of revenue, which he knows to have been before 
used, shall be punished with imprisonment of either description for a term which may extend to 
two years, or with fine, or with both.

263.  Erasure of mark denoting that has been used:  
Whoever, fraudulently or with intent to cause loss to Government, erases or re moves from a stamp 
issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp 
for the purpose of denoting that the same has been used, or knowingly has in his possession or 
sells or disposes of any such stamp from which suc h mark has been erased or removed, or sells or 
disposes of any such stamp which he knows to have been used, shall be punished with 
imprisonment of either description for a term which may extend to three years or with fine, or with 
both.  
  
 82[ 
263-
A Prohibition of fictitious stamp:  
(l) Whoever -- 
(a) makes, knowingly alters, deals in or sells any fictitious stamp, or knowingly uses for any 
postal purpose any fictitious stamp, or  
(b) has in his possession, without lawful excuse, any fictitious stamp, or

(b) has in his possession, without lawful excuse, any fictitious stamp, or  
(c) makes or, without lawful excuse, ha s in his possession any die, plate, instrument or 
materials for making any fictitious stamp, shall be punished with fine which may extend 
to  83[six hundred rupees ] 83. 
 
(2) An such stamp, die, plate, instrument or materials in the possession of any person for making 
any fictitious stamp may be seized and shall be forfeited.  
  
(3) In this section "fictitious stamp" means any stamp falsely purporting to be issued by 
Government for the purpose of denoting a rate of postage or any facsimile or imitation or 
representation, whether on paper or otherwise, of any stamp issued by Government  for that 
purpose.  
  
(4) In this section and also in Sections 255 to 263, both inclusive, the word "Government" when 
used in connection with, or in reference to, any stamp issued, for the purpose of denoting a

used in connection with, or in reference to, any stamp issued, for the purpose of denoting a 
rate of postage, shall, notwithstandi ng anything in Section 17, be deemed to include the

person or persons authorised by law to administer executive Government in any part of 
Pakistan, and also in any foreign country.  
  
] 82 
 
XIII 
OF OFFENCES RELATING TO WEIGHTS AND MEASURES  
264.  Fraudulent use of false instrument for weighing:  
Whoever fraudulently uses any instrument for weighing which he knows to be false, shall be 
punished with imprisonment of either description for a term, which may extend to one year, or 
  
265.  Fraudulent use of false weight  or measure:  
Whoever fraudulently uses any false weight or false measure of length or Capacity, or fraudulently 
uses any weight or any measure of length or capacity as a different weight or measure from what it 
is, shall be punished with imprisonment of ei ther description for a term which may extend to one 
year, or with fine or with both.  
  
266.  Being in possession of false weight or measure:

266.  Being in possession of false weight or measure:  
Whoever is in possession of any instrument for weighing, or of any weight, or of any measure of 
length or capacity, which he knows to be false and intending that the same may be fraudulently 
used, shall be punished with imprisonment of either description f or a term which may extend to 
one year, Or with fine, or with both.  
  
267.  Making or selling false weight or measure:  
Whoever makes, sells or disposes of any instrument for weighing, or any weight, or any measure of 
length or capacity which he kno ws to be false, in order that the same may be used as true, or 
knowing that the same is likely to be used as true shall be punished with imprisonment of either 
description for a term which may extend to one year, or with fine, or with both.

XIV 
OF OFFENCES AFFECTING THE PUBLIC HEALTH, SAFETY, CONVENIENCE, DECENCY AND MORALS  
268.  Public nuisance:  
A person is guilty of a public nuisance who does any act or is guilty of an illegal omission which 
causes an y common injury, danger or annoyance to the public or to the people in general who 
dwell or occupy property in the vicinity, or which must necessarily cause injury, obstruction, danger 
or annoyance to persons who may have occasion to use any public right.  
A common nuisance is not excused on the ground that it causes some convenience or advantage.  
  
269.  Negligent act likely to spread infection of disease dangerous to life:  
Whoever unlawfully or negligently does any act which is, and which he knows or has reason to 
believe to be, likely to spread the infection of any disease dangerous to life, shall be punished with 
imprisonment of either description for a term which may exte nd to six months, or with fine, or with 
both.

both.  
  
270.  Malignant act likely to spread infection of disease dangerous to life:  
Whoever malignantly does any act which is, and which he knows or has reason to believe to be, 
likely to spread the infectio n of any disease dangerous to life, shall be punished with imprisonment 
of either description for a term which may extend to two years, or with fine, or with both.  
  
271.  Disobedience to quarantine rule:  
Whoever knowingly disobeys any rule made and promulgated by the Federal or any Provincial 
Government for putting any vessel into a state of quarantine, or for regulating the intercourse of 
vessels in a state of quarantine with the shore or with other vesse ls, or for regulating the 
intercourse between places where an infectious disease prevails and other places, shall be

intercourse between places where an infectious disease prevails and other places, shall be 
punished with imprisonment of either description for a term which may extend to six months, or 

272.  Adulteration of food or drink intended for sale:  
Whoever adulterates any article of food or drink, so as to make such article noxious as food or 
drink, intending to sell such article as food or drink, or knowing it to be likely that the same will be 
sold as f ood or drink, snail be punished with imprisonment of either description for a term which 
may extend to six months, or with fine which may extend to   84[three thousand rupees] 84, or with 
both.  
  
273.  Sale of noxious food or drink:  
Whoever sells, or offers or exposes for sale, as food or drink, any article which has been rendered 
or has become noxious, or is in a state unfit for food or drink, knowing or haying reason to believe 
that the same is noxious as food or drink, shall be pun ished with imprisonment of either 
description for a term which may extend to six months, of with fine which may extend to   85[three 
thousand rupees] 85, or with both.  
  
274.  Adulteration of drugs:

274.  Adulteration of drugs:  
Whoever adulterates any drug or medical preparation -in such a manner as to lessen the efficacy or 
change the operation o f such drug) or medical preparation, or to make it noxious intending that it 
shall be sold or used for, or knowing it to be likely that it will be sold or used for, any medicinal 
purposes, as if it had not undergone such adulteration, shall be punished wit h imprisonment of 
either description for a term which may extend to six months or with fine which may extend 
to  86[three thousand rupees] 86, or with both.  
  
275.  Sale of adulterated drugs:  
Whoever, knowing any drug or medical preparation to have been adulterated in such a manner as 
to lessen its efficacy, to change its operation, or to render it noxious, sells the same, or offers or

to lessen its efficacy, to change its operation, or to render it noxious, sells the same, or offers or 
exposes it for sale, or issues it from any dispensary for m edicinal purposes as unadulterated, or 
causes it to be used for medicinal purposes by any person not knowing of the adulteration, shall be 
with fine which may ex tend to   87[three thousand rupees] 87, or with both.  
  
276.  Sale of drug as a different drug or preparation:  
Whoever knowingly sells, or offers or exposes for sale, or issues from a dispensary for medicinal 
purposes, any drug or medical preparation, as a different drug or medical preparation, shall be 
punished with imprisonment of either description for a term which may extend to six months, or

with fine which may extend to   88[three thousand rupees] 88, or with both.  
  
277.  Fouling water of public spring or reservoir:  
Whoever voluntarily corrupts or fouls the water of any public spring or reservoir, so as to render it 
less fit for the purpose for which it is ordinarily used, shall be punished with imprisonment of either 
description for a term which may extend to three m onths, or with fine which may extend to   89[one 
thousand five hundred rupees] 89, or with both.  
  
278.  Making atmosphere noxious to health:  
Whoever voluntarily vitiates the atmosphere in any place so as to make it noxious to the health of 
persons in general dwelling or carrying on business in the neighbourhood or pa ssing along a public 
way, shall be punished with fine, which may extend to   90[one thousand five hundred rupees] 90. 
  
279.  Rash driving or riding on a public way:  
Whoever drives any vehicle, or rides, on any public way in a manner so rash or negligent as to

Whoever drives any vehicle, or rides, on any public way in a manner so rash or negligent as to 
endanger human life, or to be likely to cause hurt or injury to any other person, shall be punished 
with imprisonment of either description for a term which may extend to   91[two years] 91 or with 
fine which may extend to   92[three thousand rupees] 92, or with both.  
  
280.  Rash navigation of  vessel:  
Whoever navigates any vessel in a manner so rash or negligent as to endanger human life, or to be 
likely to cause hurt or injury to any other person, shall be punished with imprisonment of either 
description for a term which may extend to six mont hs, or with fine which may extend to   93[three 
thousand rupees] 93 or with both.  
  
281.  Exhibition of false light, mark or buoy:  
Whoever exhibits any false light, mark or buoy intending or knowing it to be likely that such

Whoever exhibits any false light, mark or buoy intending or knowing it to be likely that such 
exhibition will mislead any navigator, shall be punished with imprisonment of either description for 
a term which may extend to seven years, or with fine, or with  both.  
  
282.  Conveying person by water for hire in unsafe or overloaded vessel:

Whoever knowingly or negligently conveys; or causes to be conveyed for hire, any person by water 
in any vessel, when that vessel is in such a state or so loaded as to  endanger the fife of that person, 
months, or with fine which may extend to   94[three thousand rupees] 94, or with both.  
  
283.  Danger or obstruction in public way or line of navigation:  
Whoever, by doing any act, or by omitting to take order with any property in his possession or 
under his charge, causes danger, obstruction or injury to any person in any public way or public line 
of navigation, shall be punished with fine which may extend  to  95[six hundred rupees] 95. 
  
284.  Negligent conduct with  respect to poisonous substance:  
Whoever does, with any poisonous substance, any act in a manner so rash or negligent as to 
endanger human life, or to be likely to cause hurt or injury to any person, or knowingly or

endanger human life, or to be likely to cause hurt or injury to any person, or knowingly or 
negligently omits to take such order wit h any poisonous substance in his possession as is sufficient 
to guard against any probable danger to human life from such poisonous substance, shall be 
with fine , which may extend to   96[three thousand rupees] 96, or with both.  
  
285.  Negligent conduct with respect to fire or combustible matter:  
Whoever does, with tire or any combustible matter, any act so rashly or negligently as to endanger 
human life, or to be likely to cause hurt or injury to any other person, or knowingly or negligently 
omits to take such order with any fire or any combustibl e matter in his possession as is sufficient to

omits to take such order with any fire or any combustibl e matter in his possession as is sufficient to 
guard against any probable danger to human life from such fire or combustible matter, shall be 
with fine which may  extend to   97[three thousand rupees] 97, or with both.  
  
286.  Negligent conduct with respect to explosive substance:  
Whoever does, with any explosive substance any act so rashly or negligently as to endanger human 
life, or to be likely to cause hurt or injury to any other person, or knowingly or negligently omits t o 
take such order with any explosive substance in his possession as is sufficient to guard against any 
probable danger to human life from that substance, shall be punished with imprisonment of either 
description for a term which may extend to six months, o r with fine which may extend to   98[three 
thousand rupees] 98, or with  both.

287.  Negligent conduct with respect to machinery:  
Whoever does, with any machinery, any act so rashly or negligently as to endanger human life or to 
be likely to cause hurt or injury to any other person, or knowingly or negligently omits to take such 
order with any machinery in his possession or under his  care as is sufficient to guard against any 
probable danger to human life from such machinery, shall be punished with imprisonment of either 
description for a term which may extend to six months, or with fine which may extend to   99[three 
thousand rupees] 99, or with both.  
  
288.  Negligent conduct with respect to pu lling down or repairing buildings:  
Whoever, in pulling down or repairing any building, knowingly or negligently omits to take such 
order with that building as is sufficient to guard against any probable danger to human life from 
the fall of that building, or of any part thereof, shall be punished with imprisonment of either

the fall of that building, or of any part thereof, shall be punished with imprisonment of either 
description for a term which may extend to six months, or with fine which may extend to   100[three 
thousand rupees] 100, or with both.  
  
289.  Negligent conduct with respect to animal:  
Whoever, knowingly or negligently omits to take such order wi th any animal in his possession as is 
sufficient to guard against any probable danger to human life, or any probable danger of grievous 
hurt from such animal, shall be punished with imprisonment of either description for a term which 
may extend to six mont hs, or with fine which may extend to   101[three thousand rupees] 101, or with 
both.  
  
290.  Punishment for public nuisance in cases not otherwise provided for:  
Whoever commits a public nuisance in any case not otherwise punishable by this Code, shall be

both.  
  
Whoever commits a public nuisance in any case not otherwise punishable by this Code, shall be 
punished with fine which may extend to   102[six hundred rupees] 102. 
  
291.  Continuance of nuisance  after injunction to discontinue:  
Whoever repeats or continues a public nuisance having been enjoined by any public servant who 
has lawful authority to issue such injunction not to repeat or continue such nuisance, shall be 
punished with simple imprisonmen t for a term which may extend to six months, or with fine, or 
with both.

292.  Sale, etc., of obscene books, etc.:  
Whoever: - 
(a) sells, lets to hire, distributes, publicly exhibits or in any manner puts into circulation, or for 
purposes of sale, hire, distribution, public exhibition or circulation, makes, produces or has in 
his possession any obscene book, pamphlet, paper, drawing, painting, representation or figure 
or any other obscene object whatsoever, or  
(b) imports, exports or conveys any obscene object for any of the purposes aforesaid, or knowing 
or having reason to believe that such object will be sold, let to hire, distributed or publicly 
exhibited or in any manner put into circulation, or  
(c) takes part in or receives profits from, any business in the course of which he knows or has 
reason to believe that any such obscene objects are, for any of -the purposes aforesaid, made, 
produced, purchased, kept, imported, exported, conveyed, publicly exhibited  or in any manner 
put into circulation, or

put into circulation, or  
(d) advertises or makes known by any means whatsoever that any person he engaged or is ready 
to engage in any act which is an offence under this section, or that any such obscene object 
can be procured from o r through any person, or  
(e) offers or attempts to do any act which is an offence under this section,  
months, or with fine or with both.  
Exception : This section does not extend to any book, pamphlet, writing, drawing or painting kept 
or used bona fide for religious purposes or any representation sculptured, engraved, painted or 
otherwise represented on or in any temple, or on any car used for the co nveyance of idols, or kept 
or used for any religious purpose.  
  
293.  Sale, etc., of obscene objects to young person:

293.  Sale, etc., of obscene objects to young person:  
Whoever sells, lets to hire, distributes, exhibits or circulates to any person under the age of twenty 
years any such obscene object as is referred to in the last preceding section, or offers or attempts 
so to do, shall be punished with imprisonment of eit her description for a term which may extend to 
six months, or with fine, or with both.

294.  Obscene acts and songs:  
Whoever, to the annoyance of others, -- 
(a) does any obscene act in any public place, or  
(b) sings, recites or utters any obscene songs, ballad or words, in or near any public place,  
months, or with fine, or with both.  
  
 103[ 
294-
A. Keeping lottery office:  
Whoever keeps any office or place for the purpose of drawing any lottery not being a State lottery 
or a lottery authorized by the Provincial Government shall be punished with imprisonment of 
And whoever publishes any proposal to pay any sum, or to deliver any goods, or to do or forbear 
doing anything for the benefit of any person, on any event or contingency relative or applicable to 
the drawing of any ticket, lot, num ber or figure in any such lottery shall be punished with fine

the drawing of any ticket, lot, num ber or figure in any such lottery shall be punished with fine 
which may extend to   104[three thousand rupees] 104. 
  
] 103 
 105[ 
294-
B. Offering of prize in connection with trade, etc.:  
Whoever offers, or undertakes to offer, in connection with any trade or business or sale of any 
commodity, any prize, reward or other similar consideration, by whatever name called, whether in 
money or kind, against any coupon, ticket, number or figure, or  by any other device, as an 
inducement or encouragement to trade or business or to the buying of any commodity, or for the 
purpose of advertisement or popularising any commodity, and whoever publishes any such offer, 
shall be punishable, with imprisonment of either description for a term which may extend to six 
  
] 105 
 
XV

OF OFFENCES RELATING TO RELIGION  
295.  Injuring or defiling place of worship, with Intent to insult the religion of any class:  
Whoever destroys, damages or defiles any place of worship, or any object held sacred by any class 
of persons with the intention of thereby insulting the religion of any class of persons or with the 
knowledge that any class of persons is likely to consider such destruction damage or defilement as 
an insult to their religion. shall be punished with imprisonment of either description for a term 
  
 106[ 
295-
A. Deliberate and malicious acts intended to outrage religious feelings of any class by insulting Its 
religion or religious beliefs:  
Whoever, with d eliberate and malicious intention of outraging the 'religious feelings of any class of 
the citizens of Pakistan, by words, either spoken or written, or by visible representations insults

the citizens of Pakistan, by words, either spoken or written, or by visible representations insults 
the religion or the religious beliefs of that class, shall be punishe d with imprisonment of either 
description for a term which may extend to ten years, or with fine, or with both.  
  
] 106 
 107[ 
295-
B. Defiling, etc., of Holy Qur'an:  
Whoever wilfully defiles, damages or desecrates a copy of the Holy Qur'an or of an extract 
therefrom or uses it in any derogatory manner or for any unlawful purpose shall be punishable 
with imprisonment for life.  
  
] 107 
 108[ 
295-
C. Use of derogatory remarks, etc., in respect of the Holy Prophet:  
Whoever by words, either spoken or written, or by visible representation or by any imputation, 
innuendo, or insinuation, directly or indirectly, defiles the sacred name of the Holy Prophet 
Muhammad (peace be upon him) shall be punished with death, or imprisonment for life, and shall 
also be liable to fine.  
  
] 108

296.  Disturbing religious assembly:  
Whoever voluntarily causes disturbance to any assembly lawfully engaged in the performance of 
religious worship, or religious ceremonies, shall be punished with imprisonment of either 
description for a term which may extend t o one year, or with fine, or with both.  
  
297.  Trespassing on burial places, etc.:  
Whoever, with the intention of wounding the feelings of any person, or of insulting the religion of 
any person, or with the knowledge that the feelings of any person are likely to be wounded, or that 
the religion of any person is likely to be insulted thereby, commits any trespass in any place of 
worship or on any place of  sculpture, or any place set apart for the performance of funeral rites or 
as a, depository for the remains of the dead, or offers any indignity to any human corpse or causes 
disturbance to any persons assembled for the performance of funeral ceremonies, s hall be

disturbance to any persons assembled for the performance of funeral ceremonies, s hall be 
punished with imprisonment of either description for a term which may extend to one year, or with 
fine, or with both.  
  
298.  Uttering words, etc., with deliberate intent to wound religious feelings:  
Whoever, with the deliberate intention o f wounding the religious feelings of any person, utters any 
word or makes any sound in the hearing of that person or makes any gesture in the sight of that 
person or places any object in the sight of that person, shall be punished with imprisonment of 
either description for a term which may extend to one year or with fine, or with both.  
  
 109[ 
298-
A. Use of derogatory remarks, etc., in respect of holy personages:  
Whoever by words, either spoken or written, or by visible representation, or by any imputation,

109[ 
298-
Whoever by words, either spoken or written, or by visible representation, or by any imputation, 
innuendo or insinuation, directly or indirectly, defiles the sacred name of any wife (Ummul 
Mumi neen), or members of the family (Ahle -bait), of the Holy Prophet (peace be upon him), or any 
of the righteous Caliphs (Khulafa -e-Rashideen) or companions (Sahaaba) of the Holy Prophet 
(peace be upon him) shall be punished with imprisonment of either descri ption for a term which 
  
] 109 
 110[ 
298-Misuse of epithets, descriptions and titles, etc., reserved for certain holy personages or places:

B. (1) Any person of the Quadiani group or the Lahori group (who call themselves 'Ahmadis' or by 
any other name who by words, either spoken or written, or by visible representation - 
(a) refers to or addresses, any person, other than a Caliph or companion of the Holy Prophet 
Muhammad (peace be upon him), as "Ameer -ul-Mumineen", "Khalifatul - Mumineen", 
Khalifa -tul-Muslimeen", "Sahaabi" or "Razi Allah Anho";  
(b) refers to, or addresses, any person, other than a wife of the Holy Prophet Muhammad 
(peace be upon him), as "Ummul -Mumineen";  
(c) refers to, or addresses, any person, other than a member of the family "Ahle -bait" of the 
Holy Prophet Muhammad (peace be  upon him), as "Ahle -bait"; or  
(d) refers to, or names, or calls, his place of worship a "Masjid";  
shall be punished with imprisonment of either description for a term which may extend to 
three years, and shall also be liable to fine.

three years, and shall also be liable to fine.  
  
(2) Any person of the Qaudiani group or Lahori group (who call themselves "Ahmadis" or by any 
other name) who by words, either spoken or written, or by visible representation refers to the 
mode or form of call to prayers followed by his faith as "Azan", o r recites Azan as used by the 
Muslims, shall be punished with imprisonment of either description for a term which may 
extend to three years, and shall also be liable to fine.  
  
298-
C. Person of Quadiani group, etc., calling himself a Muslim or preaching or propagating his faith:  
Any person of the Quadiani group or the Lahori group (who call themselves 'Ahmadis' or by any 
other name), who directly or indirectly, poses himself as a Muslim , or calls, or refers to, his faith as 
Islam, or preaches or propagates his faith, or invites others to accept his faith, by words, either

Islam, or preaches or propagates his faith, or invites others to accept his faith, by words, either 
spoken or written, or by visible representations, or in any manner whatsoever outrages the 
religious feelings of Musl ims shall be punished with imprisonment of either description for a term 
which may extend to three years and shall also be liable to fine.  
  
] 110 111[

XVI 
OF OFFENCES AFFECTING THE HUMAN BODY  
 
Of Offences Affecting Life  
299.  Definitions:  
In this Chapter, unless there is anything repugnant in the subject or context:  
(a) "adult" means a person who has attained the age of eighteen years;  
(b) "arsh" means the compensation specified in this Chapter to be paid to the victim or his heirs 
under this Chapter;  
(c) "authorised medical officer" means a medical officer or a Medical board, howsoever 
designated, authorised by the Provincial Governmen t; 
(d) "daman" means the compensation determined by the Court to be paid by the offender to the 
victim for causing hurt not liable to arsh;  
(e) "diyat" means the compensation specified in Section 323 payable to the heirs of the victim;  
(f) "Government" means the Provincial Government;  
(g) "ikrah -e-tam" means putting any person, his spouse or any of his blood relations within the 
prohibited degree of marriage in fear of instant death or instant, permanent impairing of any

prohibited degree of marriage in fear of instant death or instant, permanent impairing of any 
organ of the bo dy or instant fear of being subjected to sodomy or ziha -bil-jabr;  
(h) "ikrah -e-naqis" means any form of duress which does not amount to ikrah -i-tam;  
(i) "minor" means a person who is not an adult;  
 112[(ii) "offence committed in the name or on the pretext of honour" means an offence committed 
in the name or on the pretext of karo kari, siyah kari or simila r other customs or 
practices;] 112 
(j) "qatl" means causing death of a person;  
(k) "qisas" means punishment by causing similar hurt at the same part of the body of the convict 
as he has caused to the victim or by causing his death if he has committed qatl -iamd in 
exercise Of the right of the victim or a Wali;

(l) "ta'zir" means puru shment other than qisas, diyat, arsh , or daman; and  
(m) "wali" means a person entitled to claim qisas.  
 
300.  Qatl -e-Amd:  
Whoever, with the intention of causing death or with the intention of causing bodily injury to a 
person, by doing an act which in the ordinary course of nature is likely to cause death, or with -the 
knowledge that his act is so imminently dangerous that it must in all probability cause death, 
causes the death of such person, is said to commit qatl -e-amd.  
  
301.  Causing death of person other than the person whose death was intended:  
Where a person, by doing anything which he intends or knows to be likely to cause death, causes 
death of any person whose death he neither intends nor knows himself to be likely to cause, such 
an act committed by the offender shall be liable for qatl -i-amd . 
  
302.  Punishment of qatl -i-amd:  
Whoever commits qatl -e-amd shall, subject to the provisions of this Chapter be:

Whoever commits qatl -e-amd shall, subject to the provisions of this Chapter be:  
(a) punished with death as qisas;  
(b) punished with death or imprisonment for life as ta'zir having regard to the facts and 
circumstances of the case, if the proof in either of the forms specified in Section 304 is not 
available; or  
(c) punished with imprisonment of either description for  a term which may extend to twenty -five 
years, where according to the injunctions of Islam the punishment of qisas is not 
applicable 113[:] 113 
 114[ 
Provided  that nothing in this clause shall apply to the offence of qatl -i-amd if committed in the 
name or on the pretext of honour and the same shall fall within the ambit of (a) and (b), as the 
case may be.  
] 114

303.  Qatl committed under ikrah -i-tam or ikrah -i-naqis:  
Whoever commits qatl:  
(a) under Ikrah -i-tam shall be punished with imprisonment for a term which may extend to 
twenty -five years but shall not be less than ten years and the person causing 'ikrah -i-tam' shall 
be punished for the kind of Qatl committed as a consequence of ikrah -i-tam; or  
(b) under 'ikrah -i-naqis' shall be punished for the kind of Qatl committed by him and the person, 
causing 'ikrah -i-naqis, shall be punished with imprisonment for a term which may extend to 
ten years.  
 
304.  Proof of qatl -i-amd liable to qisas, etc.:  
(1) Proof of qatl -i-amd shall be in any of the following forms, namely: - 
(a) the accused makes before a Court competent to try the offence a voluntary and true 
confession of the commission of the offence; or  
(b) by the evidence as provided in Article 17 of the Qanun -e-Shahadat, 1984 (P.O. No. 10 of 
1984).

1984).  
 
(2) The provisions of sub -section (1) shall, mutatis, mutandis, apply to a hurt liable to qisas.  
  
305.  Wali:  
In case of qatl, the wali shall be -- 
(a) the heirs of the victim, according to his personal law   115[but shall not include the accused or 
the convict in case of qatl -i-amd if committed in the name or on the pretext of honour] 115; and  
(b) the Government, if there is no heir.  
 
306.  Qatl -e-amd not liable to qisas:  
Qatl -i-Amd shall not be liable to qisas in the following cases, namely: --

(a) when an offender is a minor or insane:  
Provided  that, where a person liable to qisas associates himself in the commission of the 
offence with a person not liable to qisas, w ith the intention of saving himself from qisas, he 
shall not be exempted from qisas;  
(b) when an offender causes death of his child or grand -child, how low -so-ever; and  
(c) when any wali of the victim is a direct descendant, how low -so-ever, of the offender.  
 
307.  Cases in which Qisas for qatl -i-amd shall not be enforced:  
(1) Qisas for qatl -i-amd shall not be enforced in the following cases, namely: -- 
(a) when the offender dies before the enforcement of qisas;  
(b) when any wali voluntarily and without duress, to the satisfaction of the Court, waives the 
right of qisas under Section 309 or compounds under Section 310 and  
(c) when the right of  qisas devolves on the offender as a result of the death of the wali of the

(c) when the right of  qisas devolves on the offender as a result of the death of the wali of the 
victim, or on, the person who has no right of qisas against the offender.  
 
(2) To satisfy itself that the wali has waived the right of qisas under Section 309 or compounded 
the right of qisas under Section 310 voluntarily and without duress the Court shall take down 
the statement of the wali and such other persons as it may deem nece ssary on oath and record 
an opinion that it is satisfied that the Waiver or, as the case may be, the composition, was 
voluntary and not the result of any duress.  
  
(i) A kills Z, the matern al uncle of his son B. Z has no other wali except D the wife of A. D has the 
right of qisas from A but if D dies, the right of qisas shall devolve on her son B who is also the 
son of the offender A. B cannot claim qisas against his father. Therefore, the q isas cannot be

son of the offender A. B cannot claim qisas against his father. Therefore, the q isas cannot be 
enforced.

(ii) B kills Z, the brother of their husband A. Z has no heir except A. Here A can claim qisas from his 
wife B. But if A dies, the right of qisas shall devolve on his son D who is also son of B, the qisas 
cannot be enfor ced against B.  
  
308.  Punishment in qatl -i-amd not liable to qisas, etc.:  
(1) Where an offender guilty of qatl -i-amd is not liable to qisas under Section 306 or the gisas is 
not enforceable under clause (c) of Section 307, he shall be liable to diyat:  
Provided  that, where the offender is minor or insane, diyat shall be payable eithe r from his 
property or, by such person as may be determined by the Court:  
Provided  further that where at the time of committing qatl -i-amd the offender being a minor, 
had attained sufficient maturity of being insane, had a lucid interval, so as to be able to realize 
the consequences of his act, he may also be punished with imprisonment of either description

the consequences of his act, he may also be punished with imprisonment of either description 
for a term which may extend to   116[twenty -five years] 116 as ta'zir.  
Provided  further that, where the qisas is not enforceable under clause (c) of Section 307, the 
offender shall be liable to diyat only if there is a ny wali other than offender and if there is no 
wali other than the offender, he shall be punished with imprisonment of either description for 
a term which may extend to   117[twenty -five years] 117 years as ta'zir.  
  
(2) Notwithstanding anything contained in sub -section (i), the Court, having regard to the facts 
and circumstances of the case in addition to the punishment of diyat, may punish the offender 
with imprisonment of either description for a term which may extend t o  118[twenty -five 
years] 118 years, as ta'zir.

years] 118 years, as ta'zir.  
  
309.  Waiver (Afw) of qisas in qatl -i-amd:  
(1) In the case of qatl -i-amd, an adult sane wali may, at any time and without any compensation, 
waive his right of qisas:

Provided  that the right of qisas shall not be waived;  
(a) where the Government is the wali, or  
(b) where the right of qisas vests in a minor or insane.  
 
(2) Where a victim has more than one Wali any one of them may waive his right of qisas:  
Provided  that the wali who does not waive the right of qisas shall be entitled to his share of 
diyat.  
  
(3) Where there are more than one victim, the waiver of the right of qisas by the wali of one 
victim shall not affect the right of qisas of the wali of the other victim.  
  
(4) Where there are more than one offenders, the waiver of the right of qisas a gainst one offender 
shall not affect the right of qisas against the other offender.  
  
310.  Compounding of qisas (Sulh) in qatl -i-amd:  
(1) In the case of qatl -i-amd, an adult sane wali may, at any time on accepting badl -i-sulh, 
compound his right of qisas:  
 119[ 
Provided  that a female shall not be gi ven in marriage or otherwise in badal -i-sulh.  
] 119

 119[ 
] 119 
  
(2) Where a wali is a minor or an insane, the wali of such minor or insane wali may compound the 
right of qisas on behalf of such minor or insane wali:  
Provided  that the value of badf -i-sufh shall not be less than the value of diyat.

(3) Where the Government is the wali, it may compound the right of qisas:  
Provided  that fee value of badi -i-sulh shall not be less than the value of diyat.  
  
(4) Where the badl -i-sulh is not determined or is a property or a right the value of which cannot be 
determined in terms of money under Shari'ah, the right of qisas shall be deemed to have been 
compounded and the offender shall be liable to diyat.  
  
(5) Badl -i-sulh may be paid or given on demand or on a deferred date as may be agreed upon 
between the offender and the wali.  
  
Explanation:  In this section, Badl -i-sulh means the mutually agreed compensation according to 
Shari'ah to be paid or given by the offender to a wali in cash or in kind or in the form of movable or 
immovable property.  
  
 120[ 
310A.  Punishment for giving a female in marriage or otherwise in badal -i-sulh:  
Whoever gives a female in marriage or otherwise in badal -i-sulh shall be punished with rigorous

120[ 
Whoever gives a female in marriage or otherwise in badal -i-sulh shall be punished with rigorous 
imprisonment which may extend to ten years but shall not be less than three years.  
  
] 120 
311.  Ta'zir after waiver or compounding of right of qisas in qatl -i-amd:  
Notwithstanding anything contained in Section 309 or Section 310, where all the wali do not waive 
or compound the right of qisas, or   121[if] 121 the principle of fasad -fil-arz the Court 
may,   122[] 122having regard to the facts and circumstances of the case, punish an offender against 
whom the right of qisas has been waived or compounded with   123[death or imprisonment for l ife 
or] 123 imprisonment of either description for a term of which may extend to fourteen years as 
ta'zir 124[:] 124 
 125[

Provided  that if the offence has been committed in the name or on the pretext of honour, the 
imprisonment shall not be less than ten years.  
] 125 
Explanation:  For the purp ose of this section, the expression fasad -fil-arz shall include the past 
conduct of the offender, or whether he has any previous convictions, or the brutal or shocking 
manner in which the offence has been committed which is outrageous to the public conscie nce, or 
if the offender is considered a potential danger to the community   126[, or if the offence has been 
committed in the name or on the pretext of honour] 126. 
  
312.  Qatl -i-amd after waiver or compounding of qisas:  
Where a wali commits qatl -iamd of a convict against whom the right of qisas has been waived 
under Section 309 or compounded under Section 310, such wali shall be punished with - 
(a) qisas, if he had himself, waived or compounded the right of qisas against the convict or had

(a) qisas, if he had himself, waived or compounded the right of qisas against the convict or had 
knowledge of such waiver of -composition by another wali, or  
(b) diyat, if he had no knowledge of such waiver or composition.  
 
313.  Right of qisas in qatl -i-amd:  
(1) Where there is only one wali, he alone has the right of qisas in qatl -i-amd but, if there are 
more than one, the right of qisas vests in each of them.  
  
(2) If the victim - 
(a) has no wali, the Government shall have the right of qisas; or  
(b) has no wali other than a minor or insane or one of the wali is a minor or insane, the 
father or if he is not alive the paternal grandfather of such wali shall have the right of 
qisas on his behalf:  
Provided  that, if the minor or insane wali has no fat her or paternal grandfather, how 
high -so-ever, alive and no guardian has been appointed by the Court, the Government

high -so-ever, alive and no guardian has been appointed by the Court, the Government 
shall have the right of qisas on his behalf.

314.  Execution of qisas in qatl -i-amd:  
(1) Qisas in Qatll -i-amd shall be executed by a functionary of the Government by causing death of 
the convict as the Court may direct.  
  
(2) Qisas shall not be executed until all the wali are present at the time of execution, either 
personally or through their representatives authorised by them in writing in this behalf: 
Provided that where a wali or his representative fails to present himself on the date, time and 
place of execution of qisas after having been informed of the date, time and place as certified 
by the Court, an officer authorised by the Court shall give permission for the execution of 
qisas and the Government shall cause execution  of qisas in the absence of such wali.  
  
(3) If the convict is a woman who is pregnant, the Court may, in consultation with an authorised 
medical officer, postpone the execution of qisas up to a period of two years after the birth of

medical officer, postpone the execution of qisas up to a period of two years after the birth of 
the child and  during this period she may be released on bail on furnishing of security to the 
satisfaction of the Court, or, if she is not so released she shall, be dealt with as if sentenced to 
simple imprisonment.  
  
315.  Qatl shibh -i-amd:  
Whoever, with intent to cause harm to the body or mind of any person, causes the death of that 
or of any other person by means of a weapon or an act which in the ordinary course of nature is 
not likely to cause death is said to commit qatl shibh -i-amd.   
A in order to cause hurt strikes Z with a stick or stone which in the ordinary course of nature is not 
likely to cause death. Z dies as a result of such hurt. A shall be guilty of Qatl shibh -i-amd.  
  
316.  Punishment for Qatl shibh -i-amd:

316.  Punishment for Qatl shibh -i-amd: 
Whoever commits qatl shibh -i-amd shall be liable to diyat and may also be punished with

imprisonment of either description for a term which may extend to   127[twenty -five years] 127 years 
as ta'zir.  
  
317.  Person committing qatl debarred from succession:  
Where a person committing qatl -i-amd or Qatl shibh -i-amd is an heir or a beneficiary under a will, 
he shall be debarred from succeeding to the estate of the victim as an heir or a beneficiary.  
  
318.  Qatl -i-khata:  
Whoever, without any intention to cause death of, or cause harm to,  a person causes death of 
such person, either by mistake of act or by mistake of fact, is said to commit qatl -i-khata.   
(a) A aims at a deer but misses the target and kills Z who is standing by, A is guilty of qatl -i-khata.  
  
(b) A shoots at an object to be a boar but it turns out to be a human being. A is guilty of qatl -i-
khata.  
  
319.  Punishment for qatl -i-khata:  
Whoever commits qatl -i-khata shall be liable to diyat:

khata.  
  
Whoever commits qatl -i-khata shall be liable to diyat:  
Provided  that, where qatl -i-khata is committed by a rash or negligent act, other than rash or 
negligent driving, the offender may, in addition to diyat, also be punished with imprisonment of 
either description for a term which may extend to five years as ta'zir.  
  
320.  Punishment for qatl -i-khata by rash or negligent driving:  
Whoever commits qatl -ikhata by rash or negligent driving shall, having regard to the facts and 
circumstances the case, in addition to diyat, be punished with imprisonment of either des cription 
for a term which may extend to ten years.

321.  Qatl -bis-sabab:  
Whoever, without any intention, cause death of, or cause harm to, any person, does any unlawful 
act which becomes a cause for the death of another person, is said to commit qatl -bis-sabab.   
A unlawfully digs a pit in the thoroughfare, but wit hout any intention to cause death of, or harm 
to, any person, B while passing from there falls in it and is killed. A has committed qatl -bis-sabab.  
  
322.  Punishment for qatl -bis-sabab:  
Whoever commit qatl bis -sabab shall be liable to diyat.  
  
323.  Value of diyat:  
(1) The Court shall, subject to the Injunctions of Islam as laid down in the Holy Qur'an and Sunnah 
and keeping in view the financial position of the convict and the heirs of the victim, fix the 
value of diyat which shall n ot be less than the value of thirty thousand six hundred and thirty 
grams of silver.  
  
(2) For the purpose of sub -section (1), the Federal Government shall, by notification in the official

(2) For the purpose of sub -section (1), the Federal Government shall, by notification in the official 
Gazette, declare the value of Silver, on the first day of July each year or on such date as it may 
deem fit, which shall be the value payable during a financi al year.  
  
324.  Attempt to commit qatl -i-amd:  
Whoever does any act with such intention or knowledge, and under such circumstances, that, if he 
by that act caused qatl, he would be guilty of qatl -i-amd, shall be punished with imprisonment for 
either description for a term which may extend to ten years   128[but shall not be less than five years 
if the offence has been committed in the name or on the pretext of honour] 128, and shall also be 
liable to fine, and, if hurt is caused to any person by such act, the offender shall, in addition to the 
imprisonment and fine as aforesaid, be liable to the punishment provided for t he hurt caused:

imprisonment and fine as aforesaid, be liable to the punishment provided for t he hurt caused:  
Provided  that where the punishment for the hurt is qisas which is not executable, the offender 
shall be liable to arsh and may also be punished with imprisonment of either description for a term

which may extend to seven years.  
  
325. Attempt to commit suicide:  
Whoever attempts to commit suicide and does any act towards the commission of such offence, 
shall be punished with simple imprisonment for a term which may extend to one year, or with 
  
326.  Thug:  
Whoever shall have been habitually associated with any other or others for the purpose of 
committing robbery or child -stealing by means of or accompanied with Qatl, is a thug.  
  
327.  Punishment:  
Whoever is a thug, shall be punished with imprisonm ent for life and shall also be liable to fine.  
  
328.  Exposure and abandonment of child under twelve years by parent or person having care of it:  
Whoever being the father or mother of a child under the age of twelve years, or having the care of 
such child, shall expose or leave such child in any place with the intention of wholly abandoning 
such child, shall be punished with imprisonment' of either description for - a term which may

such child, shall be punished with imprisonment' of either description for - a term which may 
extend to seven years, or with fine, or with both.  
Explanation:  This section is not intended to prevent the trial of the offender for qatl -i-amd or qatl -
i-shibh -i-amd or qatl -bis-sabab, as the case may be, if the child dies in consequence of the 
exposure.  
  
329.  Concealment of birth by secret disposal of dead body:  
Whoever, by secretly burying or otherwise disposing of the dead body of a child whether such 
child dies before or after or during its birth, intentionally conceals or endeavours to conceal the 
birth shall be punishable with imprisonment of either des cription for a term which may extend to 
  
330.  Disbursement of diyat:  
The diyat shall be disbursed among the heirs of the victim according to their respective shares in

inheritance: Provided that, where an heir foregoes his share, the diyat shall not be recovered to 
the extent of his share.  
  
331.  Payment of Diyat:  
(1) The diyat may be made payable in lumpsum or in instalments spread over a period of three 
years from the date of the final judgment.  
  
(2) Where a convict fails to pay diyat or any part thereof within the period specified in subsection 
(1), the convict may be kept in jail and dealt with in the same manner as if sentenced to 
simple imprisonment until the diyat is paid full or may be released o n bail If he furnishes 
security equivalent to the amount of diyat to the satisfaction of the Court.  
  
(3) Where a convict dies before the payment of diyat or any part thereof, it shall be recovered 
from his estate.  
  
332 Hurt:  
(1) Whoever causes pain, harm, disease, infianity or injury to any person or impairs, disables or 
dismembers any organ of the body or part thereof of any person without causing his death, is

dismembers any organ of the body or part thereof of any person without causing his death, is 
said to cause hurt.  
  
(2) The following are the kinds of hurt:  
(a) Itlaf-i-udw  
(b) Itlaf-i-salahiyyat -i-udw  
(c) shajjah  
(d) jurh and

(e) all kinds of other hurts.  
 
333.  Itlaf-i-udw:  
Whoever dismembers, amputates, severs any limb or organ of the body of another person is said 
to cause Itlaf -i-udw.  
  
334.  Punishment for Itlaf -udw:  
Whoever by doing any act with the intention of thereby causing hurt to any person, or with the 
knowledge that he is likely thereby to cause hurt to any person causes Itlaf -i-udw of any person, 
shall, in consultation with the authorised medical officer, be punished with qisas, and if the qisas is 
not executable keeping in view the principles of equality  in accordance with the Injunctions of 
Islam, the offender shall be liable to arsh and may also be punished with imprisonment of either 
description for a term which may extend to ten years as ta'zir.  
  
335.  Itlaf-i-salahiyyat -i-udw:  
Whoever destroys or permanently impairs the functioning, power or capacity of an organ of the

Whoever destroys or permanently impairs the functioning, power or capacity of an organ of the 
body of another person, or causes permanent disfigurement is said to cause itlaf -i-salahiyyat -i-
udw.  
  
336.  Punishment for itlaf -i-salahiyyat -i-udw:  
Whoever, by doing any act with the intention of causing hurt to any person, or with the knowledge 
that he is likely to cause hurt to any person, causes itlaf -i-salahiyyat -i-udw of any person, shall, in 
consultation with the authorised medical officer, be p unished with qisas and if the qisas is not 
executable, keeping in view the principles of equality in accordance with the Injunctions of Islam, 
the offender shall be liable to arsh and may also be punished with imprisonment of either 
description for a term which may extend to ten years as taz’ir.  
  
337.  Shajjah:

337.  Shajjah:  
(1) Whoever causes, on the head or face of any person, any hurt which does not amount to itlaf -i-

udw or itlaf -i-salahiyyat -i-udw, is said to cause shajjah.  
  
(2) The following are the kinds of shajjah namely: - 
(a) Shajjah -i-Khafifah  
(b) Shajjah -i-mudihah  
(c) Shajjah -i-hashimah  
(d) Shajjah -i-munaqqilah  
(e) Shaijah -i-ammah and  
(f) Shajjah -i-damighah  
 
(3) Whoever causes shajjah: - 
(i) without exposing bone of the victim, is said to cause shajjah -i-khafifah;  
(ii) by exposing any bone of the victim without causing fracture, is said to cause shajjah -
imudihah;  
(iii) by fracturing the bone of the victim, without dislocating it, is said to cause shajjah -
ihashimah;  
(iv) by causing fracture of the bone of the victim and thereby the bone is dislocated, is said to 
cause shajfah -i-munaqqilah;  
(v) by causing fracture of the skull of the victim so that the wound touches the membrane of 
the brain, is said to cause shajjah -i-ammah;  
(vi) by causing fracture of the skull of the victim and the wound ruptures the membrane of

(vi) by causing fracture of the skull of the victim and the wound ruptures the membrane of 
the brain is said to cause  shajjah -i-damighah.  
 
337-Punishment of shajjah:

A. Whoever, by doing any act with the intention of thereby causing hurt to any person, or with the 
knowledge that he is likely thereby to cause hurt to any person, causes - 
(i) shajjah -i-khafifah to any person, shall be liable to daman and may also be punished with 
imprisonment of either description for a term which may extend to two years as ta'zir,  
(ii) shajjah -i-mudihah to any person, shall, in consultation with the authorised medical officer, be 
punished with qisas, and if the, qisas is not executable keeping in view the principles of 
equality, in accordance with the Injunctions of Islam, the convict sh all be liable to arsh which 
shall be five percent of the diyat and may also be punished with imprisonment of either 
description for a term which may extend to five years as ta'zir,  
(iii) shajjah -i-hashimah to any person, shall be liable to arsh which shall be ten per cent of the 
diyat and may also be punished with imprisonment of either description for a term which

diyat and may also be punished with imprisonment of either description for a term which 
may extend to ten years as ta'zir,  
(iv) shajiah -i-munaqqilah to any person, shall be liable to arsh which shall be fifteen per cent of  
the diyat and may also be punished with imprisonment of either description for a term which 
may extend to ten years as ta 'zir,  
(v) shajjah -i-ammah to any person, shall be liable to arsh which shall be one -third of the diyat 
and may also be punished with imprisonment of either description for a term which may 
extend to ten years as ta'zir, and  
(vi) shajjah -i-damighah to any person  shall be liable to arsh which shall be one -half of diyat and 
may also be punished with imprisonment of either description for a term which may extend 
to fourteen years as ta'zir.  
 
337-
B. Jurh:

337-
B. Jurh:  
(1) Whoever causes on any part of the body of a person, other than the head or face, a hurt 
which leaves a mark of the wound, whether temporary or permanent, is said to cause jurh.  
  
(2) Jurh is of two kinds, namely: - 
(a) Jaifah ; and  
(b) Ghayr -jaifah.

337-
C. Jaifah:  
Whoever causes jurh in which the injury extends to the body cavity of the trunk, is said to cause 
jaifah.  
  
337-
D. Punishment for jaifah:  
Whoever by doing any act with the intention of causing hurt to a person or with the knowledge 
that he is likely to cause hurt to such person, causes jaifah to such person, shall be liable to arsh 
which shall be one -third of the diyat and may also be punish ed with imprisonment of either 
  
337-
E. Ghayr -jaifah:  
(1) Whoever causes jurh which does not amount to jaifah, is said to cause ghayr -jaifah.  
  
(2) The following are the kinds of ghayr -faifah, namely: - 
(a) damihah  
(b) badi'ah  
(c) mutalahimah  
(d) mudihah  
(e) hashimah; and  
(f) munaqqilah  
 
(3) Whoever causes ghayr -jaifah — 
(i) in which the skin is ruptured and bleeding occurs, is said to cause damiyah;

(ii) by cutting or incising the flesh without exposing the bone, is said to cause badi'ah;  
(iii) by lacerating the flesh, is said to cause mutalahimah;  
(iv) by exposing the bone, is said to cause mudihah;  
(v) by causing fracture of a bone without dislocating it, is said to cause hashimah; and  
(vi) by fracturing and dislocating the bone, is said to cause munaqqilah.  
 
337-
F. Punishment of ghayr -jaifah:  
Whoever by doing any act with the intention of causing hurt to any person, or with the knowledge 
that he is likely to cause hurt to any person, causes: - 
(i) damihah to any person, shall be liable to daman and may al so be punished with 
imprisonment of either description for a term which may extend to one year as ta'zir;  
(ii) badi'ah to any person, shall be liable to daman and may also be punished with imprisonment 
of either description for a term which may extend to three years as ta'zir;

of either description for a term which may extend to three years as ta'zir;  
(iii) mutafahimah to any person, shall be liable to daman and may also be punished w ith 
imprisonment of either description for a term which may extend to three years as ta'zir;  
(iv) mudihah to any person, shall be liable to daman and may also be punished with 
imprisonment of either description for a term which may extend to five year s as ta'zir;  
(v) hashimah to any person, shall be liable to daman and may also be punished with 
imprisonment of either description for a term which may extend to five years as ta'zir, and  
(vi) munaqqilah to any person, shall be liable to daman and may also be punished with 
imprisonment of either description for a term which may extend to seven years as ta'zir.  
 
337-
G. Punishment for hurt by rash or negligent driving:

337-
G. Punishment for hurt by rash or negligent driving:  
Whoever causes hurt by rash or negligent driving shall be liable to arsh or daman specified for the 
kind of hurt caused and may also be punished with imprisonment of either description for a term 
which may extend to five years as ta'zir.

337-
H. Punishment for hurt by rash or negligent act:  
(1) Whoever causes hurt by rash or negligent act, other than rash or negligent driving, shall be 
liable to arsh or daman specified for the kind of hurt caused and may also be punished with 
imprisonment of either description for a term which may extend to three  years as ta'zir.  
  
(2) Whoever does any act so rashly or negligently as to endanger human life or the personal 
safety of other, shall be punished with imprisonment of either -description for a term which 
may extend to three months, or with fine, o r with both.  
  
337-
I. Punishment for causing hurt by mistake (khata):  
Whoever causes hurt by mistake (khata) shall be liable to arsh or daman specified for the kind of 
hurt caused.  
  
337-
J. Causing hurt by mean of a poison:  
Whoever administers to or causes to be taken by, any person, any poison or any stupefying,

337-
Whoever administers to or causes to be taken by, any person, any poison or any stupefying, 
intoxicating or unwholesome drug, or such other thing with intent to cause hurt to such person, or 
with intent to commit or to facilitate the commission of an offenc e, or knowing it to be likely that 
he will thereby cause hurt may, in addition to the punishment of arsh or daman provided for the 
kind of hurt caused, be punished, having regard to the nature of the hurt caused, with 
imprisonment of either description for  a term which may extend to ten years.  
  
337-
K. Causing hurt to extort confession, or to compel restoration of property:  
Whoever causes hurt for the purpose of extorting from the sufferer or any person interested in 
the sufferer any confession or any information which may lead to the detection of any offence or 
misconduct, or for the purpose of constraining the sufferer, or any person interested in the

misconduct, or for the purpose of constraining the sufferer, or any person interested in the 
sufferer, to restore, or to cause the restoration of, any property or valuable security or to satisfy 
any claim or demand, or to give information which may lead to the restoration of any property, or 
valuable security shall, in  addition to the punishment of qisas, arsh or daman, as the case may be, 
provided for the kind of hurt caused, be punished, having regard to the nature of the hurt caused,

with imprisonment of either description for a term which may extend to ten years as ta'zir.  
  
337-
L. Punishment for other hurt:  
(1) Whoever causes hurt, not mentioned hereinbefore, which endangers life or which causes the 
sufferer to remain in severe bodily pain for twenty days or more or renders him unable to 
follow his ordinary pursuits for twenty days or more, shall be liable to dam an and also be 
punished with imprisonment of either description for a term which may extend to seven 
years.  
  
(2) Whoever causes hurt not covered by sub -section (1) shall be punished with imprisonment of 
either description for a term which may ext end to two years, or with daman, or with both.  
  
337-
M. Hurt not liable to qisas:  
Hurt shall not be liable to qisas in the following cases, namely: - 
(a) when the offender is a minor or insane:  
Provided  that he shall be liable to arsh and also to ta'zir to be determined by the Court having

Provided  that he shall be liable to arsh and also to ta'zir to be determined by the Court having 
regard to the age of offender, circumstances of the case and the nature of hurt caused;  
(b) when an offender at the instance of the victim causes hurt to him:  
Provided  that the offender may be liable to ta'zir provided for the kind of hurt caused by him;  
(c) when the offender has caused itlaf -i-udw of a physically imperfect organ of the victim and the 
convict does not suffer from similar physical imperfecti on of such organ:  
Provided  that the offender shall be liable to arsh and may also be liable to ta'zir provided for 
the kind of hurt caused by him; and  
(d) when the organ of the offender liable to qisas is missing:  
Provided  that the offender shall be l iable to arsh and may also be liable to ta'zir provided for 
the kind of hurt caused by him.

(i) A amputates the right ear of Z, the half of which was already missing. If A's right ear is perfect, 
he shall be liable to arsh and not qisas.  
  
(ii) If in (he above illustration, Z's ear is physically perfect but without power of hearing, A shall 
be liable to qlsas because the defect in Z's ear is not physical.  
  
(iii) If in illustration (i) Z's ear is pierced, A shall be liable to qisas becau se such minor defect is not 
physical imperfection.  
  
337-
N. Cases in which qisas for hurt shall not be enforced:  
(1) The qisas for a hurt shall not be enforced in the following cases, namely: - 
(a) when the offender dies before execution of qisas;  
(b) when the organ of the offender liable to qisas is lost before the execution of qisas:  
Provided  that offender shall be liable to arsh, and may also be liable to ta'zir provided for 
the kind of hurt caused by him;  
(c) when the victim waives the qisas or compounds the offence with badl -i-sufh; or

(c) when the victim waives the qisas or compounds the offence with badl -i-sufh; or  
(d) when the right of qisas devolves on the pe rson who cannot claim qisas against the 
offender under this Chapter:  
Provided  that the offender shall be liable to arsh, if there is any wali other than the 
offender, and if there is no wali other than the offender he shall be liable to ta'zir 
provided for  the kind of hurt caused by him.  
 
(2) Notwithstanding anything contained in this Chapter, in all cases of hurt, the Court may, having

regard to the kind of hurt caused by him, in addition to payment of arsh, award ta'zir to an 
offender who is a previous convict, habitual or hardened, desperate  or dangerous 
criminal   129[or the offence has been committed by him in the name or on the pretext of 
honour] 129. 130[:] 130 
 131[ 
Provided  that the ta'zir shall not be less than one -third of the maximum imprisonment 
provided for the hurt caused if the offender is a previous convict, habitual, ha rdened, 
desperate or dangerous criminal or if the offence has been committed by him in the name or 
on the pretext of honour.  
] 131 
  
337-
O. Wali in case of hurt:  
In the case of hurt: The wali shall be - 
(a) the victim:  
Provided  that, if the victim is a minor or insane, his right of qisas shall be exercised by his 
father or paternal grandfather, how high -so-ever;  
(b) the heirs of the victim, if the later dies before the execution of qisas; and

(b) the heirs of the victim, if the later dies before the execution of qisas; and  
(c) the Government, in the absence of the victim or the heirs of the victim.  
 
337-
P. Execution of qisas for hurt:  
(1) Qisas shall be executed in public by an authorised medical officer who shall before such 
execution examine the offender and take due care so as to ensure that the execution of qisas 
does not cause the death of the offender or exceed the hurt caused by him to the victim.  
  
(2) The wali shall be present at the time of execution and if the wali or his representative is not 
present, after having been informed of the date, time and place by the Court an officer 
authorised by the Court in this behalf shall give permission for the exe cution of qisas.

medical officer, postpone the execution of qisas upto a period of two years after the birth of 
the child and during this period she  may be released on bail on furnishing of security to the 
satisfaction of the Court or, if she is not so released, shall be dealt with as if sentenced to 
simple' imprisonment.  
  
337-
Q. Arsh for single organs:  
The arsh for causing itlaf of an organ which is found singly in a human body shall be equivalent to 
the value of diyat.  
Explanation:  Nose and tongue are included in the organs which are found singly in a human body.  
  
337-
R. Arsh for organs in pairs:  
The arsh for causing itlaf of organs found in a human body in pairs shall be equivalent to the value 
of diyat and if itlaf is caused to one of such organs the amount of arsh shall be one -half of the 
diyat:

diyat:  
Provided  that, where the  victim has only one such organ or his other organ is missing or has 
already become incapacitated the arsh for causing itlaf of the existing or capable organ shall be 
equal to the value of diyat.  
Explanation:  Hands, feet, eyes, lips and breasts are include d in the organs which are found in a 
human body in pairs.  
  
337-
S. Arsh for the organs in quadruplicate:  
The arsh for causing itlaf of organs found in a human body in a set of four shall be equal to - 
(a) one-fourth of the diyat, if the itlaf is one of such organs;  
(b) one-half of the diyat, if the itlaf is of two of such organs;  
(c) three -fourth of the diyat, if the itlaf is of three such organs; and

(d) full diyat, if the itlaf is of all the four organs.  
Explanation:  Eyelids are organs which are found in a human body in a set of four.  
  
337-
T. Arsh for fingers:  
(1) The arsh for causing itlaf of a finger of a hand or foot shall be one -tenth of the diyat.  
  
(2) The arsh for causing itlaf of a joint of a finger shall be one -thirteenth of the diyat:  
Provided  that where the itlaf is of a joint of a thumb, the arsh shall be one -twentieth of the 
diyat.  
  
337-
U. Arsh for teeth:  
(1) The arsh for causing itlaf of a tooth, other than a milk tooth, shall be one -twentieth of the 
diyat.  
Explanation:  The impairment of the portion of a tooth outside the gum amounts to causing 
itlaf of a tooth.  
  
(2) The arsh for causing itlaf of twenty or more teeth shall be equal to the value of diyat.  
  
(3) Where the itlaf is of a milk tooth, the accused shall be liable to daman and may, also be

(3) Where the itlaf is of a milk tooth, the accused shall be liable to daman and may, also be 
punished with imprisonment of either description for a term which may extend to one year:  
Provided  that, where itlaf of a milk tooth impedes the growth of. a new toot h, the accused 
shall be liable to arsh specified in sub -section (1).

337-
V. Arsh for hair:  
(1) Whoever uproots: - 
(a) all the hair of the head, beard, moustaches eyebrow, eyelashes or any other part of the 
body shall be liable to arsh equal to diyat and may also be punished with imprisonment of 
either description for a term which may extend to three years as ta'zir;  
(b) one eyebrow shall be liable to arsh equal to one - half of the diyat; and  
(c) one eyelash, shall be liable to arsh equal to one fourth of the diyat.  
 
(2) Where the hair of any part of the body of the victim are forcibly removed by any process not 
covered under sub section (1), the accused shall be liable to daman and imprisonment of 
either description which may extend to one year.  
  
337-
W. Merger of arsh:  
(1) Where an accused more than one hurt, he shall be liable to arsh specified for each hurt 
separately:  
Provided  that, where: - 
(a) hurt is caused to an organ, the accused shall be liable to arsh for causing hurt to such

(a) hurt is caused to an organ, the accused shall be liable to arsh for causing hurt to such 
organ and not for arsh for causing hurt to any part of such organ; and  
(b) the wounds join together and form a single wound, the accused shall be liable to arsh f or 
one wound.  
 
(i) A amputates Z's fingers of the right hand and then at the same time amputates that hand 
from the joint of his writs. There is separate arsh for hand and for fingers. A shall, 
however, be liable to arsh specified for hand only.

(ii) A twice stabs Z on his thigh. Both the wounds are so close to each other that they form 
into one wound. A shall be liable to arsh for one wound only.  
  
(2) Where, after causing hurt to a person, the offender causes death of such person by 
committing qatl liable to diyat, arsh shall merge into such diyat.  
Provided  that the death is caused before the healing of the wound caused by such hurt.  
  
337-
X. Payment of arsh:  
(1) The arsh may be made payable in a lump sum or in instalments spread over a period of three 
  
(2) Where a convict fails to pay arsh or any part thereof within the period specified in subsection 
simple imprisonment until arsh is paid in full may be released on bail  if he furnishes security 
equal to amount of arsh to the satisfaction of the Court.

equal to amount of arsh to the satisfaction of the Court.  
  
(3) Where a convict dies before the payment of arsh any part thereof, it shall be recovered from 
his estate.  
  
337-
Y. Value of daman:  
(1) The value of daman may be determined by the Court keeping in view: - 
(a) the expenses incurred on the treatment of victim;

(b) loss or disability caused in the functioning or power of any organ; and  
(c) the compensation for the anguish suffered by the victim.  
 
(2) In case of non -payment of daman, it shall be recovered from the convict and until daman is 
paid in full to the extent of his liability, the convict may be kept in jail and dealt with in the 
same manner as if sentenced to simple imprisonment or may be relea sed on bail if he 
furnishes security equal to the amount of daman to the satisfaction of the Court.  
  
337-
Z. Disbursement of arsh or daman:  
The arsh or daman shall be payable to the victim or, if the victim dies, to his heirs according to 
their respective shares in inheritance.  
  
338.  Isqat -i-Hamal:  
Whoever causes woman with child whose organs have not been formed, to miscarry, if suc h 
miscarriage is not caused in good faith for the purpose of saving the life of the woman, or 
providing necessary treatment to her, is said to cause isqat -i-hamal.

providing necessary treatment to her, is said to cause isqat -i-hamal.  
Explanation:  A woman who causes herself to miscarry is within the meaning of this section.  
  
338-
A. Punishment for Isqat -i-haml:  
Whoever cause isqat -i-haml shall be liable to punishment as ta'zir - 
(a) with imprisonment of either description for a term which may extend to three years, if isqat -i-
haml is caused with the consent of the woman; or  
(b) with imprisonment of either description for a term which may extend to ten years, if isqat -i-
haml is caused without the consent of the woman:  
Provided  that, if as a result of isqat -i-haml, any hurt is caused to woman or she dies, the convict 
shall also b e liable to the punishment provided for such hurt or death as the case may be.

338-
B. Isqat -i-janin:  
Whoever causes a woman with child some of whose limbs or organs have been formed to 
miscarry, if such miscarriage is not caused in good faith for the purpose of saving the life of the 
woman, is said to cause Isqat -i-janin.  
Explanation:  A woman who causes h erself to miscarry is within the meaning of this section.  
  
338-
C. Punishment for Isqat -i-janin:  
Whoever causes isqat -i-ianin shall be liable to: - 
(a) one-twentieth of the diyat if the child is born dead;  
(b) full diyat if the child is born alive but dies as a result of any act of the offender; and  
(c) imprisonment of either description for a term which may extend to seven years as ta'zir:  
Provided  that, if there are more than one child in the womb of the woman, the offender shall be 
liable to separate diyat or ta'zir, as the case may be/for every such child:  
Provided  further that if, as a result of isqat -i-fanin, any hurt is caused to the woman or s he dies,

Provided  further that if, as a result of isqat -i-fanin, any hurt is caused to the woman or s he dies, 
the offender shall also be liable to the punishment provided for such hurt or death, as the case 
may be.  
  
338-
D. Confirmation of sentence of death by way of qisas or tazir, etc.:  
A sentence of death awarded by way of qisas or ta'zir, or a sentence of qisas awarded for causing 
hurt, shall not be executed, unless it is confirmed by the High Court.  
  
338-
E. Waiver or compounding of offences:  
(1) Subject to the provisions of this Chapter and Section 345 of the Code of. Criminal Procedure, 
1898 (V of 1898), all offences under this Chapter may be waived or compounded and the 
provisions of Sections 309 and 310 shall, mutatis mutandis, apply to the wai ver or 
compounding of such offences:  
Provided  that, where an offence has been waived or compounded, the Court may, in its

Provided  that, where an offence has been waived or compounded, the Court may, in its 
discretion having regard to the facts and circumstances of the case, acquit or award ta'zir to 
the offender according to the nature of  the offence. 132[:] 132

133[ 
Provided  further that where an offence under this Chapter has been committed in the name 
or on the pretext of honour, such offence may be waived or compounded subject to such 
conditions as the Court may deem fit to impose with the consent of the parties having regard 
to the facts and circumstances of the case.  
] 133 
  
(2) All questions relating to waiver or compounding of an offence or awarding of punishment 
under Section 310, whether before or after the passing of any sentence, shall be determined 
by trial Court:  
Provided  that where the sentence of qisas or any other sente nce is waived or compounded 
during the pendency of an appeal, such questions may be determined by the trial Court.  
  
338-
F. Interpretation:  
In the interpretatio n and application of the provisions of this Chapter, and in respect of matter 
ancillary or akin thereto, the Court shall be guided by the Injunctions of Islam as laid down in the 
Holy Qur'an and Sunnah.  
  
338-
G. Rules:

338-
G. Rules:  
The Government may, in consu ltation with the Council of Islamic ideology, by notification in the 
official Gazette, make such rules as it may consider necessary for carrying out the purposes of this 
Chapter.  
  
338-
H. Saving:  
Nothing in this Chapter, except Sections 309. 310 and 338 -E. shall apply to cases pending before 
any Court immediately before the commencement of the Criminal Law (Second Amendment) 
Ordinance, 1990 (VII of 1990), or to the offences committed before such co mmencement.  
  
] 111

CHAPTER XVI -A 
OF WRONGFUL RESTRAINT & WRONGFUL CONFINEMENT  
339.  Wrongful restraint:  
Whoever voluntarily obstructs any person so as to prevent that person from proceeding in any 
direction in which that person has a right to proceed, is said wrongfully to restrain that person.  
Exception : The obstruction of a private way over land or water, which a person in good faith 
believes himself to have a lawful right to obstruct, is not an offence within the meaning of this 
section.  
 
A obstructs a path along which Z has a right to pass, A not believing in good faith that he has a right 
to stop the path, Z is thereby prevented from passing. A wrongfully restrains Z.  
  
340.  Wrongful confinement:  
Whoever wrongfully restrains any person in such a manner as 10 prevent that person from 
proceeding beyond certain circumscribing limits, is said "wrongfully to confine" that person.   

(a) A causes Z to go within a walled space, and locks  Z in. Z is thus prevented from proceeding in 
any direction beyond the circumscribing line of wall. A wrongfully confines Z.  
  
(b) A places men with firearms at the outlets of a building, and tells Z that they will fire at Z if Z 
attempts to leave the building. A wrongfully confines Z.  
  
341.  Punishment for wrongful restraint:  
Whoever wrongfully restrains any person, shall be punished with simple imprisonment for a term, 
which may extend to one month, or with fine, which may extend to   134[one thousand five hundred 
rupees] 134 or with both.

342.  Punishment for wrongful confinement:  
Whoever wrongfully confines any person, shall be puni shed with imprisonment of either 
description for, a term, which may extend to one year, or with fine which may extend to   135[three 
thousand rupees] 135 or with both.  
  
343.  Wrongful confinement for three or more days:  
Whoever wrongfully confines any person, for three days or more, shall be punished with 
imprisonment of either description for a term, which may extend to two years, or with fine, or with 
both.  
  
344.  Wrongful confinement for ten or more days:  
Whoe ver wrongfully confines any person for ten days or more, shall be punished with 
imprisonment of either description for a term, which may extend to three years, and shall also be 
  
345.  Wrongful confinement of person for whose liberation writ has been issued:  
Whoever keeps any person in wrongful confinement, knowing that a writ for the liberation of that

Whoever keeps any person in wrongful confinement, knowing that a writ for the liberation of that 
person has been duly issued, shall be punished with imprisonment of either descriptio n for a term 
which may extend to two years, in addition to any term of imprisonment to which he may be liable 
under any other section of this Chapter.  
  
346.  Wrongful confinement in secret:  
Whoever wrongfully confines any person in such manner as to indicate an intention that the 
confinement of such person may not be known to any person interested in the person so confined, 
or to any public servant, or that the place of such confinement may n ot be known to or discovered 
by any such person of public servant as hereinbefore mentioned, shall be punished with 
imprisonment of either description for a term which may extend to two years in addition to any

imprisonment of either description for a term which may extend to two years in addition to any 
other punishment to which he may be liable fo r such wrongful confinement.  
  
347.  Wrongful confinement to extort property or constrain to illegal act:  
Whoever wrongfully confines any person for the purpose of extorting from the person confined, or

from any person interested in the person confined, any property or valuable security or of 
constraining the person confined or any person interested in such pe rson to do anything illegal or 
to give any information which may facilitate the commission of an offence, shall be punished with 
  
348.  Wrongful confinement to extort confession or compel restoration of property:  
Whoever wrongfully confines any person for the purpose of extorting from the person confined or 
any person interested in the person confined any confession or any information wh ich may lead to 
the detection of an offence or misconduct, or for the purpose of constraining the person confined 
or any person interested in the person confined to restore or to cause the restoration of any 
property or valuable security or to satisfy any claim or demand, or to give information which may

property or valuable security or to satisfy any claim or demand, or to give information which may 
lead to the restoration of any property or valuable security, shall be punished with imprisonment of 
either description for a term which may extend to three years and shall also be liable to fine.  
  
Of Criminal Force and Assault  
349.  Force:  
A person is said to use force to another if he causes motion, change of motion, or cessation of 
motion to that other or if he causes to any substance such motion, or change of motion, or 
cessation of motion as brings that substance into contact with any pa rt of that other's body, or with 
anything which that other is wearing or carrying, or with anything so situated that such contact 
affects that other's sense of feeling: provided that the person causing the motion, or change of

affects that other's sense of feeling: provided that the person causing the motion, or change of 
motion, or cessation of motio n, causes that motion, change of motion, or cessation of motion in 
one of the three ways hereinafter described:  
First:  By his own bodily power.  
Secondly:  By disposing any substance in such a manner that the motion or change or cessation of 
motion takes place without any further act on his part, or on the part of any other 
person.  
Thirdly:  By inducing any animal to move, to change its motion, or to ceas e to move.  
 
350.  Criminal force:

Whoever intentionally uses force to any person, without that person's consent, in order to the 
committing of any offence, or intending by the use of such force to cause or knowing it to be likely 
that by the use of such force he wilt cause injury, fear or annoyance to the person to whom the 
force is used, is said to use criminal force to that other.   
(a) Z is sitting in a moored boat on a river. A unfastens the moorings, and thus intentionally causes 
the boat to drift down the stream. He re A intentionally causes motion to Z, and he does this by 
disposing substances in such a manner that the motion is produced without any other action 
on any person's part. A has, therefore, intentionally used force to Z; and if he has done so 
without Z's c onsent, in order to the committing of any offence or intending or knowing it to be 
likely that this use of force will cause injury, for or annoyance to Z, A has used criminal force to 
Z.

Z. 
  
(b) Z is riding in a chariot, A lashes Z's horses, and thereby cause them to quicken their pace. Here 
A has caused change of motion to Z by inducing the animals to change their motion. A has, 
therefore, used force to Z. and if ,A has done this without Z's cons ent, intending or knowing it 
to be likely that he may thereby injure, frighten or annoy Z. A has used criminal force to Z.  
  
(c) Z is riding in a palanquin. A, intending to rob Z. seizes the pole and stops the palanquin. Here A 
has caused cessatio n of motion to Z, and he has done this by his own bodily power. A has, 
therefore, used force to Z and as A has acted thus intentionally without Z's consent in order to 
the commission of an offence A has used criminal force to Z.  
  
(d) A intentionally pushes against Z in the street. Here A has by his own bodily power moved his

(d) A intentionally pushes against Z in the street. Here A has by his own bodily power moved his 
own person so as to bring it into contact with Z. He has therefore, intentionally used force to Z; 
and if he has done so without Z's consent, intending or knowing it to be likely that he may 
thereby injure, frighten or annoy Z. he has used criminal force to Z.  
  
(e) A throws a stone, intending or knowing it to be likely that the stone will be thus brought into 
contact with Z. or with Z's clothes, or with so mething carried by Z or that it will strike water, 
and dash up the water against Z's clothes, or something carried by Z. Here, if the throwing of 
the stone produce the effect of causing any substance to come into contact with Z. or, Z's 
clothes. A has used  force to Z; and if he did so without Z's consent intending thereby to injure,

frighten or annoy Z, he has used criminal force to Z.  
  
(f) A intentionally pulls up a woman's veil. Here A intentionally uses force to her and if he does so 
without her consent intending or knowing it to be likely that he may thereby injure, frighten or 
annoy her he has used criminal force to her.  
  
(g) Z is bathing. A pours into the bath water which he knows to be boiling. .Here A intentionally by 
his own bodily power causes such motion in the boiling water as brings that water into contact 
with Z, or with other water so situated that such contact must a ffect Z's sense of feeling. A has, 
therefore, intentionally used force to Z; and if he has done this without Z's consent intending 
or knowing it to be likely that he may thereby cause injury, fear or annoyance to Z. A has used 
criminal force.  
  
(h) A incites a dog to spring upon Z. without Z's consent. Here, if A intends lo cause injury, fear or 
annoyance to Z, he uses criminal force to Z.  
  
351.  Assault:

351.  Assault:  
Whoever makes any gesture, or any preparation intending or knowing it to be likely that such 
gesture or preparation will -cause any person present to apprehend that he who makes that 
gesture or preparation it about to use .of criminal force to that person, is said to commit an assault.  
Explanation:  Mere words do not amount to an assault, But the words which a person uses may 
give to his gesture or preparation such a meaning as may make those gestures or preparations 
amount to an assault.  
 
(a) A shakes his fist at Z, intending or knowing it to be likely that he may thereby cause Z to 
believe that A is about to strike Z, A has committed an assault.

(b) A begins to unloose the muzzle of a forcing dog intending, or knowing it to be  likely that he 
may thereby cause Z to believe that he is about to cause the dog to attack Z. A has committed 
an assault upon Z.  
  
(c) A takes up a stick, saying to Z, "I will give you a beating." Here, though the words used by A 
could in no case amount to an assault, and though the mere gesture accompanied by any 
other circumstances might not amount to an assault, the gesture explained b y the words may 
  
352.  Punishment for assault or criminal force otherwise than on grave provocation:  
Whoever assaults or uses criminal force to any person otherwise than on grave and sudden 
provocation given by that, person, shall be punished with imprisonment of either description for a 
term which may extend to three months, or with fine which may extend  to  136[one thousand five 
hundred rupees] 136, or with both.

hundred rupees] 136, or with both.  
Explanation:  Grave and sudden provocation will  not mitigate the punishment for the offence under 
this section, if the provocation is sought or voluntarily provoked by the offender as ah excuse for 
the offence, or if the provocation is given by anything done in obedience to the law or by, a public 
serv ant, in the lawful exercise of the powers such public servant, or if the provocation is given by 
anything done in the lawful exercise of the right of private defence. Whether the provocation was 
grave and sudden enough to mitigate the offence, is a questio n of fact.  
  
353.  Assault or criminal force to deter public servant from discharge of his duty:  
Whoever assaults or uses criminal force to any person being a public servant in the execution of his

Whoever assaults or uses criminal force to any person being a public servant in the execution of his 
duty as such public servant, or with intent to pre vent or deter that person from discharging his duty 
as such public servant, or in consequence of anything done or attempted to be done by such 
person in the lawful discharge of his duty as such public servant, shall be punished with 
imprisonment of either description for a term which may extend to two years, or with fine or with 
both.  
  
354.  Assault or criminal force to woman with intent to outrage her modesty:  
Whoever assaults or uses criminal force to any woman, intending to outrage or knowing it to be 
likely that he will thereby outrage her modesty, shall be punished with imprisonment of either

description for a term which may extend to two years or with fine,  or with both.  
  
 137[ 
354-
A. Assault or use of criminal force to woman and stripping her of her clothes:  
Whoever assaults or uses criminal force to any woman and strips her of her clothes and in that 
condition, exposes her to the public view, shall be punished with death or with imprisonment for 
life, and shall also be liable to fine.  
  
] 137 
355.  Assault or criminal force with intent to dishonour person, otherwise than on grave provocation:  
Whoever assaults or uses criminal force to any perso n, intending thereby to dishonour that person, 
otherwise than on grave and sudden provocation given by that person, shall be punished with 
both.  
  
356.  Assault or criminal force in attempt to commit theft of property carried by a person:

both.  
  
356.  Assault or criminal force in attempt to commit theft of property carried by a person:  
Whoever assaults or uses criminal force to any person in attempting to commit theft on any 
property which that person is then wearing or carrying shall be punished with imprisonment of 
  
357.  Assault or criminal force in attempting wrongfully to confine person:  
Whoever assaults or uses criminal force to any person, in at tempting wrongfully to confine that 
person, shall be punished with imprisonment of either description for a term which may extend to 
one year or with fine which may extend to   138[three thousand rupees] 138, or with both.  
  
358.  Assault or criminal force on grave provocation:  
Whoever assaults or uses criminal force to any person on grave and sudden provocation given by 
that person, shall be punished with simple imprisonment for a term which may extend to one

that person, shall be punished with simple imprisonment for a term which may extend to one 
month or with fine which may extend to   139[six hundred rupees] 139, or with both.  
Explanation:  The last section is subject to the same explanation as Section 352.

Of Kidnapping, Abduction, Slavery and Forced Labour  
359.  Kidnapping:  
Kidnapping is of two kinds: Kidnapping from Pakistan and kidnapping from lawful guardianship.  
  
360.  Kidnapping from Pakistan, etc.:  
Whoever conveys any person beyond the limits of Pakistan without the consent of that person, or 
of some person legally authorised to consent on behalf of that person is said to kidnap that person 
from Pakistan.  
  
361.  Kidnapping from lawful guardi anship:  
Whoever takes or entices any minor under fourteen years of age if a male, or under sixteen years 
of age if a female, or any person of unsound mind, out of the keeping of the lawful guardian of 
such minor or person of unsound mind, without the conse nt of such guardian, said to kidnap such 
minor or person from lawful guardianship.  
Explanation:  The words "lawful guardian" in this section include any person lawfully entrusted 
with the care or custody of such minor or other person.

with the care or custody of such minor or other person.  
Exception : This sectio n does not extend to the act of any person who in good faith believes himself 
to be the father of an illegitimate child or who in good faith believes himself to be entitled to the 
lawful custody of such child, unless such act is committed for an immoral or  unlawful purpose.  
  
362.  Abduction:  
Whoever by force compels, or by any deceitful means induces, any person to go from any place, is 
said to abduct that person.  
  
363.  Punishment for kidnapping:  
Whoever kidnaps any person from Pakistan or from lawful guardianship, shall be punished with 

364.  Kidnapping or abducting in order to murder:  
Whoever kidnaps or abducts any person in order that such person may be murdered or may be so 
disposed of as to be put in danger of being murdered, shall be punished with imprisonment for life 
or rigorous imprison ment for a term which may extend to ten years and shall also be liable to fine.   
(a) A kidnaps Z from Pakistan, intending or knowing it to be likely that Z may be sacrificed to an 
idol. A has committed the offence defined in this section.  
  
(b) A forcibly carries or entices 5 away from his home in order that B may be murdered. A has 
  
364-
A. Kidnapping or abducting a person under the   140[age of fourteen] 140: 
Whoever kidnaps or abducts any person unde r the   141[age of fourteen] 141 in order that such 
person may be mur dered or subjected to grievous hurt, or slavery, or to the lust of any person or

person may be mur dered or subjected to grievous hurt, or slavery, or to the lust of any person or 
may be so disposed of as to be put in danger of being murdered or subjected to grievous hurt, or 
slavery, or to the lust of any person shall be punished with death or with imp risonment for life or 
with rigorous imprisonment for a term which may extend to fourteen years and shall not be less 
than seven years.  
  
365.  Kidnapping or abducting with intent secretly and wrongfully to confine person:  
Whoever kidnaps or abducts  any person with intent to cause that person to be secretly and 
wrongfully confined, shall be punished with imprisonment of either description for a term which 
  
 142[ 
365-
A. Kidnapping or abducting for extorting property, valuable security, etc.:

 142[ 
365-
A. Kidnapping or abducting for extorting property, valuable security, etc.:  
Whoever kidnaps or abducts any person for the purpose of extorting from the person kidnapped 
or abducted, or from any person interested in the person kidnapped or abducted any property, 
whether movable or immovable, or valuable security, or to compel any p erson to comply with any

other demand, whether in cash or otherwise, for obtaining release of the person kidnapped or 
abducted, shall be punished with death or imprisonment for life and shall also be liable to 
forfeiture of property.  
  
] 142 
 143[ 
365B.  Kidnapping, abducting or inducing woman to comp el for marriage etc. - 
Whoever kidnaps or abducts any woman with intent that she may be compelled, or knowing it to 
be likely that she will be compelled, to marry any person against her will, or in order that she may 
be forced, or seduced to illicit interco urse, or knowing it to be likely that she will be forced or 
seduced to illicit intercourse, shall be punished with imprisonment for life, and shall also he liable 
to fine; and whoever by means of criminal intimidation as defined in this Code, or of abuse o f 
authority or any other method of compulsion, induces any woman to go from any place with 
intent that she may be, or knowing that it is likely that she will be, forced or seduced to illicit

intent that she may be, or knowing that it is likely that she will be, forced or seduced to illicit 
intercourse with another person shall also be punishable as afore said.  
  
] 143 
 144[] 144 
 145[ 
366-
A. Procuration of minor girl:  
Whoever by any mean s whatsoever, induces any minor girl under the age of eighteen years to go 
from any place or to do any act with intent that such girl may be, or knowing that it is likely that 
she will be, forced or seduced to illicit intercourse with another person shall be punishable with 
imprisonment which may extend to ten years and shall also be liable to fine.  
  
] 145 
 146[ 
366-
B. Importation of girl from foreign country:  
Whoever imports into Pakistan from any country outside Pakistan any girl under the age of 
twenty -one years with intent that she may be, or knowing it to be likely that she will be, forced or

twenty -one years with intent that she may be, or knowing it to be likely that she will be, forced or 
seduced to illicit intercourse with another person, shall be puni shable with imprisonment which 
may extend to ten years and shall also be liable to fine.

] 146 
367.  Kidnapping or abducting in order to subject person to grievous hurt, slavery, etc.:  
Whoever kidnaps or abducts any person in order that such person may be subjected, or may be so 
disposed of as to be put in danger of being subjected to grievous hurt, or sl avery or knowing it to 
be likely that such person will be so subjected or disposed of shall be punished with imprisonment 
of either description for a term which may extend to ten years, and shall also be liable to fine.  
  
 147[ 
367-
A. Kidnapping or abducting in order to subject person to unnatural lust:  
Whoever kidnaps, or abducts any person in order that such person may be sub jected, or may be so 
disposed of as to be put in danger of being subjected, to the unnatural lust of any person, or 
knowing it to be likely that such person will be so subjected or disposed of, shall be punished with 
death or rigorous imprisonment for a te rm which may extend to twenty -five years, and shall also

death or rigorous imprisonment for a te rm which may extend to twenty -five years, and shall also 
  
] 147 
368.  Wrongfully concealing or keeping in confinement, kidnapped or abducted person:  
Whoever knowing that any person has been kidnapped or has been abducted wrongfully conceals 
or confines such person shall be punished in the same manner as if he had kidnapped o r abducted 
Such person with the same intention or knowledge, or for the same purposes as that with or for 
which he conceals or detains such person in confinement.  
  
369.  Kidnapping or abducting child under ten years with intent to steal from its person:  
Whoever kidnaps or abducts any child under the age of ten years with the intention of taking 
dishonestly any movable property from the person of such child, shall be punish ed with

dishonestly any movable property from the person of such child, shall be punish ed with 
  
370.  Buying or disposing of any person as a slave:  
Whoever imports, exports, removes, buys, sells or disposes of any person as a slave, or accepts,

receives or detains against his will any person as a slave, shall be punished with imprisonment of 
either description for a term which may extend to seven years, and s hall also be liable to fine.  
  
371.  Habitual dealing in slaves:  
Whoever habitually imports, exports, removes, buys, sells, traffics or deals in slaves shall be 
punished with imprisonment for life, or with imprisonment of either description for a t erm not 
exceeding ten years, shall also be liable to fine.  
  
 148[ 
"371A.  Selling person for purposes of prostitution, etc.  
Whoever sells, lets to hire, or otherwise disposes of any person with intent that such a person 
shall at any time be employed or used for the purpose of prostitution or illicit intercourse with 
any person or for any unlawful and immoral purpose, or knowing  it to be likely that such person 
shall at any time be employed or used for any such, purpose, shall be punished with

shall at any time be employed or used for any such, purpose, shall be punished with 
imprisonment which may extend to twenty -five years, and shall also be liable to fine.  
Explanations: - (a) When a female is sold, let for hi re, or otherwise disposed of to a prostitute or 
to any person who keeps or manages a brothel, the person so disposing of such female shall, 
until the contrary is proved, be presumed to have disposed of her with the intent that she shall 
be used for the pur pose of prostitution.  
(b) For the purposes of this section and section 371B, "illicit intercourse" means sexual 
intercourse between persons not united by marriage.  
  
371B.  Buying person for purposes of prostitution, etc  
Whoever buys, hires or othe rwise obtains possession of any person with intent that such person

Whoever buys, hires or othe rwise obtains possession of any person with intent that such person 
any person or for any unlawful and immoral purpose, or knowing it to be likely that such p erson 
will at any time be employed or used for any such purpose, shall be punished with imprisonment 
which may extend to twenty -five years, and shall also be liable to fine.  
Explanation:  Any prostitute or any person keeping or managing a brothel, who buys,  hires or 
otherwise obtains possession of a female shall, until the contrary is proved, be presumed to have 
obtained possession of such female with the intent that she shall be used for the purpose of 
prostitution.".

] 148 
 149[] 149 
374.  Unlawful compulsory labour:  
(1) Whoever unlawfully compels any person to labour against the will of that person, shall be 
punished with imprisonment of either description for a term which may extend to   150[five 
years] 150 or with fine, or with both.  
  
(2) Whoever compels a prisoner of war or a protected person to serve in the armed forces of 
Pakistan shall be punished with imprisonment of either description for a term which may 
extend to one year.  
  
Explanation:  In this section the expression "prisoner of war" and "protected person" shall have the 
same meanings as have been assigned to them respectively by Article 4 of the Geneva Convention 
Relative to the Treatment of Prisoners of War of August 12, 1949, and Arti cle 4 of the Geneva 
Convention Relative to the Protection of Civilian Persons in Time of War of August 12, 1949, ratified 
by Pakistan on the second June, 1951.  
  
Of Rape  
 151[] 151 
 152[ 
375.  Rape: -

Of Rape  
 151[] 151 
 152[ 
375.  Rape: - 
A man is said to commit rape who has sexual intercourse with a woman under circumstances falling 
under any of the five following descriptions,  
(i) against her will.  
  
(ii) without her consent

(iii) with her consent, when the consent has been obtained by putting her in fear of death or of 
hurt,  
  
(iv) with her consent, when the man knows that he is not married to her and that the consent is 
given because she believes that the man is another person to whom she is or believes herself 
to be married; or  
  
(v) With or without her consent when she is  under sixteen years of age.  
  
Explanation:  Penetration is sufficient to constitute the sexual intercourse necessary to the offence 
of rape.  
  
376.  Punishment for rape  
(1) Whoever commits rape shall be punished with death or imprisonment of either description for 
a term which shall not be less than ten rears or more, than twenty -five years and shall also be 
  
(2) When rape is committed by two or more  persons in furtherance of common intention of all, 
each of such persons shall be punished with death or imprisonment for life.".  
  
] 152 
377.  Unnatural offences:

] 152 
377.  Unnatural offences:  
Whoever voluntarily has carnal intercourse against the order of nature with any man, woman or 
animal, shall be punished with imprisonment for life, or with imprisonment of either description for 
a term which shall not be less th an two years nor more than ten years, and shall also be liable to

fine.  
Explanation:  Penetration is sufficient to constitute the carnal intercourse necessary to the offence 
described in this section.  
  
CHAPTER XVII  
OF OFFENCES AGAINST PROPERTY  
 
Of Theft  
378.  Theft:  
Whoever, intending to take dishonestly any movable property out of the possession of any person 
without that person's consent, moves that property in order to such taking, is said to commit theft.  
Explanation 1: A thing so long as it is attached to the ear th, not being movable property, is not the 
subject of theft; but it becomes capable of being the subject of theft as soon as it is served from the 
earth.  
Explanation 2: A moving effected by the same act which effects the severance may be a theft.  
Explanati on 3: A person is said to cause a thing to move by removing an obstacle, which prevented 
it from moving, or by separating it from any other thing, as well as by actually moving it.

it from moving, or by separating it from any other thing, as well as by actually moving it.  
Explanation 4: A person, who by any means causes an animal to move, is said  to move that animal, 
and to move everything which, in consequence of the motion so caused, is moved by that animal.  
Explanation 5: The consent mentioned in the definition may be express or implied, and may be 
given either by the person in possession, or b y any person having for that purpose authority either 
express or implied.  
 
(a) A cuts down a tree on Z's ground with the intention of dishonestly taking the tree out of Z's 
possession without Z's consent. Here, as soon as A has severed the tree in order to such 
taking, the has committed theft.

(b) A puts a bait for dogs in his pockets, and thus induces Z's dog to follow it. Here if A's intention 
be dishonestly to take the dog out of Z's possession without Z's consent A has committed 
theft as soon as Z's dog has begun to follow A.  
  
(c) A me ets a bullock carrying a box of treasure. He drives the bullock in a certain direction, in 
order that he may dishonestly take the treasure. As soon as the bullock begins to move, A has 
committed theft of the treasure.  
  
(d) A being Z's servant and entrusted by Z with the care of Z's plate, dishonestly runs away with 
the plate, without Z's consent. A has committed theft.  
  
(e) Z, going on a journey, entrusts his plate to A the keeper of a warehouse, till Z shall retur n. A 
carries the plate to a goldsmith and sells it. Here the plate was not in 2's possession. It could 
not, therefore, be taken out of Z's possession, and A has not committed theft though he may 
have committed criminal breach of trust.

have committed criminal breach of trust.  
  
(f) A finds a ring belonging to Z on a table in the house which Z occupies. Here the ring in Z's 
possession, and if A dishonestly removes it. A commits theft.  
  
(g) A finds a ring lying on the high -road, not in the possession of any person. A. by taki ng it, 
commits no theft, though he may commit criminal misappropriation of property,  
  
(h) A sees a ring belonging to Z lying on a table in Z's house. Not venturing to misappropriate the 
ring immediately for fear of search and detection A hides the ring in a place where it is highly 
improbable that it will ever be found by Z. with the intention of taking the ring from the hiding 
place and soiling it when the toss is forgotten Here A. at the time of first moving the ring, 
commits the theft.

commits the theft.  
  
(i) A delivers his watch to Z, a jeweller to be regulated. Z carries it to his shop. A, not owing  to the

jeweller, any debt for which the jewellers might lawfully detain the watch as a security, enters 
the shop openly, takes his watch by force out of Y's hand, and carries it away. Here A, though 
he may have committed criminal trespass and assault, has  not committed theft, inasmuch as 
what he did was not done dishonestly.  
  
(j) If A owes money to Z for repairing the watch, and if Z retains the watch lawfully as a security 
for the debt, and A takes the watch out of Z's possession, with the intention of depriving Z of 
the property as security for his debt. he commits theft, inasmuc h as he takes it dishonestly.  
  
(k) Again, if A. having pawned his. watch to Z, takes it of Z's possession without Z's consent not 
having paid what he borrowed on the watch, he commits theft, though the watch is his own 
property inasmuch as he tak es it dishonestly.  
  
(l) A takes an article belonging to Z out of Z's possession without Z's consent, with the intention

(l) A takes an article belonging to Z out of Z's possession without Z's consent, with the intention 
of keeping it until he obtains money from Z as a reward for its restoration Here A takes 
dishonestly: A has. therefore, committed theft.  
  
(m) A being on friendly terms with Z, goes to Z's library in Z's absence, and takes away a book 
without Z's express consent for the purpose merely of reading it. and with the intention of 
returning it. Here, it is probable that A may have conceived that he had Z's imp lied consent to 
use Z's book. If this was A's impression, A has not committed theft.  
  
(n) A asks charity from Z's wife. She gives A money, food and clothes, which A knows to belong to 
her husband. Here it is probable that A may conceive that Z's wife is authorised to give away 
alms. If this was A's impression. A has not committed theft.

alms. If this was A's impression. A has not committed theft.  
  
(o) A is the paramour of Z's wife. She gives A valuable property, which A knows to belong to her 
husband Z, and to be such property as she has no authority from Z to give. If A takes the 
property dishonestly, he commits theft.

(p) A, in good faith believing property belonging to Z to be A's own property, takes that property 
out of S's possession. Here, as A does not take dishonestly, he does not commit theft.  
  
379.  Punishment for theft:  
Whoever commits theft shall be punished with imprisonment of either description for a term which 
  
380.  Theft in dwelling house, etc.:  
Whoever commits theft in any building, tent or vessel, which building, tent or vessel is used as a 
human dwelling, or used for the custody of property shall be punished with imprisonment of either 
description for a term which may extend to seven years, and  shall also be liable to fine.  
  
381.  Theft by clerk or servant or property in possession of master:  
Whoever being a clerk or servant, or being employed in the capacity of a clerk or servant, commits 
theft in respect of any property in the possess ion of his master or -employer, shall be punished with

theft in respect of any property in the possess ion of his master or -employer, shall be punished with 
  
 153[ 
381-
A. Theft of a car or other motor vehicles:  
Whoever commits theft of a car or any other motor vehicle, including motor -cycle, scooter and 
Tractor shall be punished with imprisonment of either description for a term which may extend to 
seven years and with fine not exceeding the value of the stolen c ar or motor vehicle.  
 154[Explanation:  Theft of an electric motor of a tube -well or transformer shall be within the 
meaning of this section.] 154 
  
] 153

382.  Theft after preparation made for causing death, hurt or restraint in order to the committing of 
the theft:  
Whoever, commits theft, having made preparation for causing death, or hurt, or restraint, or fear 
of death, or of hurt, or of restraint, to any perso n, in order to the committing of such theft, or in 
order to the effecting of his escape after the committing of such theft, or in order to the retaining 
of property' taken by such theft, shall be punished with rigorous imprisonment for a term, which 
may ex tend to ten years, and shall also be liable to fine.   
(a) A commits theft on property in Z's possession, and, while committing this theft, he has a 
loaded pistol under his garment having provided this pistol for the purpose of hurting Z in case 
Z should resist. A has committed the offence defined in this section.  
  
(b) A picks Z's pocket, having posted several of his companions near him, in order that they may

(b) A picks Z's pocket, having posted several of his companions near him, in order that they may 
restrain Z. if Z should perceive what is passing and should resist, or should attempt to 
apprehend A. A has committed the offence defined in this s ection.  
  
Of Extortion  
383.  Extortion:  
Whoever intentionally puts any person in fear of any injury to that person, or to any other, and 
thereby dishonestly induces the person so put in fear to deliver to any person any property or 
valuable security or anything signed or sealed which may be conv erted into a valuable security, 
commits "extortion".   
(a) A threatens to publish a defamatory libel concerning Z unless Z gives him money. He thus 
induces Z to give him money. A has committed extortion.  
  
(b) A threatens Z that he will keep Z's child in wrongful confinement, unless Z will sign and deliver

(b) A threatens Z that he will keep Z's child in wrongful confinement, unless Z will sign and deliver 
to A a promissory -note binding Z, to pay certain money to A. Z signs and delivers the note. A

has committed extortion.  
  
(c) A threatens to send club -men to plough up Z's field unless A will sign and deliver to 6 a bond 
binding Z under a penalty to deliver certain produce to B, and thereby induces Z to sign and 
deliver the bond. A has committed extortion.  
  
(d) A, by putting Z in fear of grievous hurt, dishonestly induces Z to sign or affix his seal to a blank 
paper and deliver it to A. Z signs and delivers the paper to A. Here, as the paper so signed may 
be converted into a valuable security, A has committed ext ortion.  
  
384.  Punishment for extortion:  
Whoever, commits extortion shall be punished with imprisonment of either description for a term 
  
385.  Putting person in fear of injury in order to commit extortion:  
Whoever, in order to the committing of extortion, puts any, person in fear, or attempts to put any

Whoever, in order to the committing of extortion, puts any, person in fear, or attempts to put any 
person in fear, of any injury, shall be punished with imprisonment of either description for a  term 
  
386.  Extortion by putting a person in fear of death or grievous hurt:  
Whoever commits extortion by putting any person in fear of death or of grievous hurt to that 
person to any other, shall be punished with imprisonment of either description for a term which 
may extend to ten years and shall also be liable to fine.  
  
387.  Putting person in fear of death or of grievous hurt, in order to commit extortion:  
Whoever, in order to the committing of extortion, puts or attempts to put any person in fear of 
death or of grievous hurt to that person or to any Other, shall be pun ished with imprisonment of

death or of grievous hurt to that person or to any Other, shall be pun ished with imprisonment of 
either description for a term which may extend to seven years, and shall also be liable to fine.

388.  Extortion by threat of accusation of an offence punishable with death or imprisonment for life, 
etc.:  
Whoever commits extortion by putting any person in fear of an accusation against that person or 
any other, of having committed or attempted to commit any offence punishable with death, or 
with imprisonment for life, with imprisonment for a term which may e xtend to ten years, or of 
having attempted to induce any other person to commit such offence, shall be punished with 
imprisonment of either description for a term which may extend to ten years, and shall also be 
liable to fine; and, if the offence be one p unishable under Sec. 377 of this Code, may be punished 
  
389.  Putting person in fear of accusation of offence, in order to commit extortion:  
Whoever, in order to the committing of extortion, puts or attempts to put any person in fear of an 
accusation, against that person or any other, of having committed, or attempted to commit,

accusation, against that person or any other, of having committed, or attempted to commit, 
commit an offence punishable with death or with imprisonment for life, or imprisonment for a 
term which may extend to ten years, shall be punish ed with imprisonment of either description for 
a term which may extend to ten years, and shall also be liable to fine, and, if the offence be one 
punishable under Sec. 377 of this Code, may be punished with imprisonment for life.  
  
Of Robbery and Dacoity  
390.  Robbery:  
In all robbery there is either theft or extortion.  
 When theft 
is robbery:  Theft is "robbery" if, in order to the committing of the theft, or in committing the 
theft, or in carrying away or attempting to carry away property obtained by the 
theft, the offence, for that end, voluntarily causes or attempts to cause to any

theft, the offence, for that end, voluntarily causes or attempts to cause to any 
person dea th or hurt, or wrongful restraint, or fear of instant death or of instant 
hurt or of instant wrongful restraint.  
  
 When 
extortion is 
robbery:  Extortion is "robbery" if the offender, at the time of committing the extortion, is in 
the presence of the person put in fear, and commits the extortion by putting that 
person in fear of instant death, of instant hurt, or of instant wrongful restraint to 
that person, or to some other person, and by so putting in fear, induces the person

so put in fear then and there to deliver up the thing extorted.  
Explanation:  The offender is said to be present if he is sufficiently near to put the 
other person in fear of  instant death, of instant hurt, or of instant wrongful 
restraint.  
  
(a) A holds Z down, and fraudulently takes Z's money and jewels from Z's clothes, without Z's 
consent. Here A has committed theft, and in order to the committing of that theft, has 
voluntarily caused wrongful restraint to Z. A has therefore committed robbery.  
  
(b) A meets Z on the high road, shows a pistol, and demands Z's purse. 2, in consequence, 
surrender his purse. Here A has extorted the purse from Z by putting him in fear of instant hurt 
and being at the time of committing the extortion in his p resence." A has therefore committed 
robbery.  
  
(c) A meets Z and Z's child on the high road. A takes the child, and threatens to fling it down a

robbery.  
  
(c) A meets Z and Z's child on the high road. A takes the child, and threatens to fling it down a 
precipice, unless Z delivers his purse. Z, in consequence, delivers his purse. Here A has extorted 
the purse from Z, by causing Z to be in fear of instant hurt to  the child who is there present. A 
has, therefore, committed robbery on Z.  
  
(d) A obtains property from Z by saying Your child is in the hands of my gang, and will be put to 
death unless you send us ten thousand rupees". This is extortion, punish able as such; but it is 
not robbery, unless Z is put in fear of the instant death of his child.  
  
391.  Dacoity:  
When five or more persons conjointly commit or attempt to commit a robbery, or where the whole 
number of persons conjointly committing or attempting to commit a robbery and persons present 
and aiding such commission or attempt, amount to five or more, ever y person so committing,

attempting or aiding is said to commit "dacoity".  
  
392.  Punishment for robbery:  
Whoever commits robbery shall be punished with rigorous imprisonment for a term which   155[shall 
not be less than three years nor more than] 155 ten years, and shall also be liable to fine; and, if the 
robbery be committed on the highway   156[] 156 the imprisonment may be exten ded to fourteen 
years.  
  
393.  Attempt to commit robbery:  
Whoever attempts to commit robbery shall be punished with rigorous imprisonment for a term, 
which may extend to seven years, and shall be liable to fine.  
  
394.  Voluntarily causing hurt in committing robbery:  
If any person, in committing or in attempting to commit robbery, voluntarily causes hurt, such 
person, and any other person jointly concerned in committing or attempting to commit such 
robbery, shall be punis hed with imprisonment for life, or with rigorous imprisonment for a

robbery, shall be punis hed with imprisonment for life, or with rigorous imprisonment for a 
term   157[which shall not be less than four years nor more than] 157 ten years, and shall also be liable 
to fine.  
  
395.  Punishment for dacoity:  
Whoever commits dacoity shall be punished with imprisonment for life, or with rigorous 
imprisonment for a term which shall not be less than four years nor more than ten years and shall 
  
396.  Dacoity with murder:  
If any one  of five or more persons, who are conjointly committing dacoity, commits murder in so 
committing dacoity, everyone of those persons shall be punished with death, or imprisonment for 
life, or rigorous imprisonment for a term which   158[shall not be less than four years nor more 
than] 158 ten years, and shall also be liable to fine.

than] 158 ten years, and shall also be liable to fine.  
  
397.  Robbery or dacoity, with attempt to cause death or grievous hurt:

If, at the time of committing robbery or dacoity, the offender uses any deadly weapon, or causes 
grievous hurt to any person or attempts to cause death or grievous hurt to any person the 
imprisonment with which such offender shall be punished shall not be less than seven years.  
  
398.  Attempt to commit robbery or dacoity when armed with deadly weapon:   
If, at the time of attempting to commit robbery or dacoity, the offender is armed with any deadly 
weapon, the imprisonment with which such offender shall be punished shall not be less than seven 
years.  
  
399.  Making preparation to commit dacoity:  
Whoever makes any preparation for committing dacoity, shall be punished with rigorous 
imprisonment for a term which may extend to ten years, and shall also be liable to fine.  
  
400.  Punishment for belonging to gang of dacoits:  
Whoever, at any time  after the passing of this Act, shall belong to a gang of persons associated for

Whoever, at any time  after the passing of this Act, shall belong to a gang of persons associated for 
the purpose of habitually committing dacoity, shall be punished with imprisonment for life, or with 
rigorous imprisonment for a term which may extend to ten years, and shall a lso be liable to fine.  
  
401.  Punishment for belonging to gang of thieves:  
Whoever, at any time after the passing of this Act, shall belong to any wandering or other gang of 
persons associated for the purpose of habitually committing theft or robbery, and not being of 
thugs or dacoits, shall be punished with rigorous imprisonment  for a term which may extend to 
seven years, and shall also be liable to fine.  
  
402.  Assembling for purpose of committing dacoity:  
Whoever, at any time after the passing of this Act shall be one of five or more persons assembled

Whoever, at any time after the passing of this Act shall be one of five or more persons assembled 
for the purpose o f committing dacoity, shall be punished with rigorous imprisonment for a term 
  
 159[ 
Of Hijacking

402-
A. Hijacking:  
Whoever unlawful, by the use or show of force or by threats of any kind, seizes, or exercised 
control of, an aircraft is said to commit hijacking.  
  
402-
B. Punishment for Hijacking:  
Whoever commits, or conspires or attempts' to commit, or abets th e commission of, hijacking shall 
be punished with death or imprisonment for life, and shall also be liable to forfeiture of property 
and fine.  
  
402-
C. Punishment for harbouring hijacking, etc.:  
Whoever knowingly harbours any person whom he knows or has reason to be a person who is 
about to commit or has committed or abetted an offence of hijacking, or knowingly permits any 
such persons to meet or assemble in any place or premises in his possessio n or under his control, 
shall be punished with death or imprisonment for life, and shall also be liable to fine.  
  
] 159 
Of Criminal Misappropriation of Property  
403.  Dishonest misappropriation of property:

] 159 
403.  Dishonest misappropriation of property:  
Whoever dishonestly misappropriates or converts to his own use any ' movable property, shall be 
with fine, or with both.   
(a) A takes property  belonging to Z out of Z's possession in good faith, believing, at the time when 
he takes it, that the property belongs to himself, A is not guilty of theft; but if A, after 
discovering his mistakes, dishonestly appropriates the property to his own use, he  is guilty of 
an offence under this section.  
  
(b) A, being on friendly terms with Z, goes into Z's library in Z's absence, and takes away a book 
without Z's express consent - Mere, if A was under the impression that he had Z's implied

without Z's express consent - Mere, if A was under the impression that he had Z's implied 
consent to take the book for the purpose of reading it, A has not commit ted theft But, if A 
afterwards sells the book for his own benefit, he is guilty of an offence under this section.

(c) A and B, being joint owners of a horse. A takes the horse out of B's possession, Intending to 
use it. Here as A has a right to use the horse he does not dishonestly misappropriate it. But, if 
A sells the horse and appropriates the whole proceeds to his own  use, he is guilty of an offence 
under this section.  
  
Explanation 1 : A dishonest misappropriation for a time only is a misappropriation within the 
meaning of this section.   
A finds a Government promissory -note belonging to Z, bearing a blank endorsement. A knowing 
that the note belongs to Z, pledges it with a banker as a security for a loan, intending at a future 
time to restore it to Z. A has committed an offence under this section.  
Explanation 2 : A person who finds property not in the possession of any other person, and takes 
such property for the purpose of protecting it for, or of restoring it to, the owner, does not take or

such property for the purpose of protecting it for, or of restoring it to, the owner, does not take or 
misappropriate it dishonestly, and is not guilt y of an offence; but he is guilty of the offence above 
defined, if he appropriates it to his own use, when he knows or has the means of discovering the 
owner, or before he has used reasonable means to discover and give notice to the owner and has 
kept the property a reasonable time to enable the owner to claim it.  
What are reasonable means or what is a reasonable time in such a case, is a question of fact.  
It is not necessary that the finder should know who is the owner of the property, or that any 
particul ar person is the owner of it, is sufficient if, at the time of appropriating it, he does not 
believe it to be his own property, or in good faith believes that the real owner cannot be found.  
 
(a) A finds a rupee on the high -road, not knowing to whom the rupee belongs. A picks up the

(a) A finds a rupee on the high -road, not knowing to whom the rupee belongs. A picks up the 
rupee. Here A has not committed the offence defined in this section.  
  
(b) A finds a letter on the road, containing a bank note. From the direction and content s of the 
letter he learns to whom the note belongs. He appropriates the note. He is guilty of an offence 
under this section.

(c) A finds a cheque payable to bearer. He can form no conjecture as to the person who has lost 
the cheque. But the name of the person, who has drawn the cheque, appear, A knows that this 
person can direct him to the person on whose favour the cheque was drawn . A appropriates 
the cheque without attempting to discover the owner. He is guilty of an offence under this 
section.  
  
(d) A sees Z drop his purse with money In it, A picks up the purse with the intention of restoring it 
to Z, but afterwards appro priates It to his own use, A has committed an offence under this 
section.  
  
404.  Dishonest misappropriation of property possessed by deceased person at the time of his death:  
Whoever dishonestly misappropriates or converts to his own use properly, knowing that such 
property was in the possession of a deceased person at the time of that person decease, and has 
not since been in the possession of any persons legally entitled to s uch possession, shad be

not since been in the possession of any persons legally entitled to s uch possession, shad be 
punished with imprisonment of either description for a term which may extend to three years and 
shall also be liable to fine; and if the offender at the time of such person's decease was employed 
by him as a clerk or servant, the im prisonment may extend to seven years.   
Z dies in possession of furniture and money. His servant A, before the money comes into the 
possession of any person entitled to such possession, dishonestly misappropriates it. A has 
committed the offen ce defined in this section.  
  
Of Criminal Breach of Trust  
405.  Criminal breach of trust:  
Whoever, being in any manner entrusted with property, or with any dominion over property, 
dishonestly misappropriates or converts to his own use that property, or dishonestly uses or

dishonestly misappropriates or converts to his own use that property, or dishonestly uses or 
disposes of that property, in violation of any direction of law prescribi ng the mode in which such 
trust is to be discharged, or of any legal contract, express or implied, which he has made touching 
the discharge of such trust, or wilfully suffers any other person so to do, commits "criminal breach

of trust.   
(a) A, being executor to the wilt of a deceased person, dishonestly disobeys the law which directs 
him to divide the effects according to the will, and appropriates them to his own use. A has 
committed criminal breach of trust.  
  
(b) A is a warehouse -keeper, Z going on a journey entrusts his furniture to A, under a contract that 
it shall be returned on payment of a stipulated sum for warehouse -room. A dishonestly sells 
the goods. A has committed criminal breach of trust.  
  
(c) A, residing in Dacca, is agent for Z, residing at Lahore. There is an express or implied contract 
between A and Z, that all sums remitted by Z to A shall be invested by A, according to Z's 
direction. Z remits a lakh of rupees to A, with directions to A to  invest the same in Company's 
paper. A dishonestly disobeys the directions and employs the money in his own business. A has 
committed criminal breach of trust.

(d) But if A, in the last illustration, not dishonestly but in good faith, believing that it will be more 
for Z's advantage, to hold shares in the Bank of Bengal disobeys Z's directions and buys shares 
in the Bank of Bengal for Z, instead of buying Company's p aper, here, though Z should suffer 
loss, and should be entitled to bring a civil action against A, on account of that loss, yet A, not 
having acted dishonestly, has not committed criminal breach of trust.  
  
(e) A, a revenue -officer, is entrusted w ith public money and is either directed by law, or bound by 
a contract, express or implied, with the Government, to pay into a certain treasury all the 
public money which he holds. A dishonestly appropriates the money. A has committed criminal 
breach of tr ust.

breach of tr ust. 
  
(f) A, a carrier, is entrusted by Z with property to be carried by land or by water. A dishonestly 
misappropriates the property. A has committed criminal breach of trust.

406.  Punishment for criminal breach of trust:  
Whoever, commits criminal breach of trust snail be punished with imprisonment of either 
description for a term which may extend to   160[seven] 160 years, or with fine, or with both.  
  
407.  Criminal breach of trust by carrier, etc.:  
Whoever, being entrusted with property as a carrier, wharfinger or warehouse -Keeper, commits 
criminal breach of trust in respect of such property, shall be punished with imprisonment of either 
  
408.  Criminal breach of trust by clerk or servant:  
Whoever, being a clerk or servant or employed as a clerk or servant, and being in any manner 
entrusted in such capacity with property, or with any dominion over property, commits criminal 
breach of trust in re spect of that property, shall be punished with imprisonment of either

breach of trust in re spect of that property, shall be punished with imprisonment of either 
  
409.  Criminal breach of trust by public servant, or by banker, merchant or agent:  
Who ever being in any manner entrusted with property, or with any dominion over property in his 
capacity of a public servant or in the way of his business as a banker, merchant, factor, broker, 
attorney or agent, commits criminal breach of trust in respect of that property, shall be punished 
with imprisonment for life or with imprisonment of either description for a term which may extend 
to ten years, and shall also be liable to fine.  
  
Of Receiving of Stolen Property  
410.  Stolen property:  
Property, the possession whereof has been transferred by theft, or by extortion, or by robbery, and

Property, the possession whereof has been transferred by theft, or by extortion, or by robbery, and 
property which has been criminally misappropriated or in respect of which criminal breach of trust 
has been committed, is designated as sto len, property, "whether the transfer has been made, or 
the misappropriation or breach of trust has been committed, within or without Pakistan. But, if 
such property subsequently comes into the possession of a person legally entitled to the 
possession there of it then ceases to be stolen property.

411.  Dishonestly receiving stolen property:  
Whoever dishonestly receives or retains, any stolen property, knowing or having reason to believe 
the same to be stolen property, shall be punished with impriso nment of either description for a 
term which may extend to three years, or with fine, or with both.  
  
412.  Dishonestly receiving stolen property in the commission of a dacoity:  
Whoever dishonestly receives or retains any stolen property, the possession whereof he knows or 
has reason to believe to have been transferred by the commission of dacoity, or dishonestly 
receives from person, whom he knows or has reason to believe to belo ng or to have belonged to a 
gang of dacoits, property which he knows or has reason to believe to have been stolen, shall be 
punished with imprisonment for life, or with rigorous imprisonment for a term which may extend 
to ten years, and shall also be liabl e to fine.  
  
413.  Habitually dealing in stolen property:

413.  Habitually dealing in stolen property:  
Whoever habitually receives or deals in property which he knows or has reason to believe to be 
stolen property, shall be punished with imprisonment for life, or with imprisonment of either 
  
414.  Assisting in concealment of stolen property:  
Whoever voluntarily assists in concealing or disposing of or making away with -property which he 
knows or has reason to believe to be stolen property, shall be punished with imprisonment of 
either description for a term which may extend to three years, or w ith fine, or with both.  
  
Of Cheating  
415.  Cheating:  
Whoever, by deceiving any person, fraudulently or dishonestly induces the person so deceived to

Whoever, by deceiving any person, fraudulently or dishonestly induces the person so deceived to 
deliver any property to any person, or to consent that any person shall retain any property, or 
intentionally induces the person so deceived to do or omit to do  anything which he would not do or 
omit if he were not so deceived, and which act or omission causes or is likely to cause damage or 
harm to that person   161[or a ny other person] 161 in body, mind, reputation or property, is said to

"cheat".  
Explanation:  A dishonest concealment of facts is a deception within the meaning of  this section.  
 
(a) A, by falsely pretending to be in the Civil Service, intentionally deceives Z and thus dishonestly 
induces Z to let him have on credit goods for which he does not mean to pay, A cheats.  
  
(b) A, by putting a counterfeit mark on an article, intentionally deceives Z, into a belief that this 
article was made by a certain celebrated manufacturer, and thus dishonestly induces Z to buy 
and pay for the article. A cheats.  
  
(c) A, by exhibitin g to Z a false sample of an article, Intentionally deceives Z into believing that the 
article corresponds with the sample, and thereby dishonestly induces Z to buy and pay for the 
article. A cheats.  
  
(d) A, by tendering in payment for an article a bill w a house with which A keeps no money and by 
which A expects that the bill will be dishonoured, intentionally deceives Z and thereby

which A expects that the bill will be dishonoured, intentionally deceives Z and thereby 
dishonestly induces Z to deliver the article, intending not to pay for ft.  A cheats.  
  
(e) A, by pledging as diamonds articles which ft knows are not diamonds, intentionally deceives Z, 
and thereby dishonestly induces Z to lend money, A cheats.  
  
(f) A, intentionally deceives Z, into a belief that A means to repay any money that 2 may lend to 
him and thereby dishonestly induces Z to lend him money; A not intending to repay it. A 
cheats.  
  
(g) A, intentionally deceives Z into a belief that A me ans to deliver to Z a certain quantity of indigo 
plant which he does not intend to deliver, and thereby dishonestly induces Z to advance

money upon the faith of such delivery. A cheats; but if A, at the time of obtaining the money, 
intends to deliver the i ndigo plant, and afterwards breaks his contract and does not deliver it, 
he does not cheat, but is liable only to a civil action for breach of contract.  
  
(h) A intentionally deceives Z into a belief that A has performed A's part of a contract made with Z, 
which he has not performed and thereby dishonestly induces Z to pay money. A cheats.  
  
(f} A sells and conveys an estate to S. A, knowing that in con sequence of such sale he has no right 
to the property, sells or mortgages the same to Z. without disclosing the fact of the previous 
sale and conveyance to B, and receives the purchase or mortgage money from Z. A cheats.  
  
416.  Cheating by personation:  
A person is said to "cheat by personation" if he cheats by pretending to be some other person, or 
by knowingly substituting one person for another, or representing that he or any other person is a

by knowingly substituting one person for another, or representing that he or any other person is a 
person other than he  or such other person really is.  
Explanation:  The offence is committed whether the individual personated is a real or imaginary 
person.  
 
(a) A cheats by pretending to be a certain rich banker of the same name, A cheats by personation.  
  
(b) A cheats by pretending to be 8, a person who is deceased. A cheats by personation.  
  
417.  Punishment for cheating:  
Whoever cheats shall be punished with imprisonment of either description for a term, which may

extend to one year, or with fine, or with both.  
  
418.  Cheating with knowledge that wrongful loss may ensue to person whose interest offender is 
bound t o protect:  
Whoever cheats with the knowledge that he is likely thereby to cause wrongful loss to a person 
whose interest in the transaction to which the cheating relates, he was bound either by law, or by 
legal contract, to protect shall be punished with i mprisonment of either description for a term 
  
419.  Punishment for cheating by personation:  
Whoever cheats by personation shall be punished with imprisonment of either description for a 
term which may extend to seven years, or with fine, or with both.  
  
420.  Cheating and dishonestly Inducing delivery of property:  
Whoever cheats and there by dishonestly induces the person deceived to deliver any property to

Whoever cheats and there by dishonestly induces the person deceived to deliver any property to 
any person, or to make, alter or destroy the whole or any part of a valuable security, or anything 
which is signed or sealed, and which is capable of being converted into a valuable secu rity, shall be 
punished with imprisonment, of either description for a term which may extend to seven years, 
  
Of Fraudulent Deeds and Dispossession of Property  
421.  Dishonest or fraudulent removal or concealment of property to prevent distribution among 
creditors:  
Whoever dishonestly or fraudulently removes, conceals or delivers to any person, or transfers or 
causes to be transferred to any person, without adequate co nsideration, any property, intending 
thereby to prevent, or knowing it to be likely that he will thereby prevent, the distribution of that

thereby to prevent, or knowing it to be likely that he will thereby prevent, the distribution of that 
property according to law among his creditors or the creditors of any other .person, shall be 
punished with imprisonm ent of either description for a term which may extend to two years, or 
with fine or with both.

422.  Dishonestly or fraudulently preventing debt being available for creditors:  
Whoever dishonestly or fraudulently prevents any debt or demand due to  himself or to any other 
person from being made available according to law for payment of his debt or the debts of such 
other person shall be punished with imprisonment of either description for a term which may 
extend to two years, or with fine, or with b oth. 
  
423.  Dishonest or fraudulent execution of deed of transfer containing false statement of 
consideration:  
Whoever dishonestly or fraudulently signs, executes or becomes a party to any deed or instrument 
which purports to transfer or subject to any charge of any property, or any interest therein, and 
which contains any false statement relating to the considerat ion for such transfer or charge, or 
relating to the person or persons for whose use or benefit it is really intended to operate, shall be

relating to the person or persons for whose use or benefit it is really intended to operate, shall be 
  
424.  Dishonest or fraudulent removal or concealment of property:  
Whoever dishonestly or fraudulently conceals or removes any property of himself or any other 
person, or dishonestly or fraudulently assists in the concealment or removal thereof, or dishonestly 
releases any demand or claim to which he is entitled, shall be punished with imprisonment of 
  
Of Mischief  
425.  Mischief:  
Whoever, with intent to cause, or knowing that he is likely to cause, wrongful loss or damage to the 
public or to any person, causes the destruction of any property or any such change in any property

public or to any person, causes the destruction of any property or any such change in any property 
or in the situation thereof as destroys or diminishes it s value or utility, or affects it injuriously, 
commits "mischief".  
Explanation 1: It is not essential to the offence of mischief that the offender should intend to cause 
loss or damage to the owner of the property injured or destroyed. It is sufficient if he intends to 
cause, or knows that he is likely to cause, wrongful loss or damage to any person by injuring any 
property, whether it belongs to that person or not.  
Explanation 2: Mischief may be committed by an act effecting property belonging to the perso n 
who commits the act, or to that person and others jointly.

(a) A voluntarily burns a valuable security belonging to Z intending to cause wrongful loss to Z. A 
has committed mischief.  
  
(b) A introduces water into an ice -house, belonging to Z and thus causes the ice to melt, intending 
wrongful loss to Z. A has committed mischief.  
  
(c) .A, voluntarily throws into a river a ring belonging to Z with the intention of thereby causing 
  
(d) A, knowing that his effects are about to be taken in execution in order to satisfy a debt due 
from him to Z, destroys those effects, with the intention of thereby preventing Z from 
obtaining satisfaction of the debt, and of thus causing damage to Z. A has committed mischief.  
  
(e) A having insured a ship, voluntarily causes the same to be cast away with the intention of 
causing damage to the underwriters. A has committed mischief.  
  
(f) A causes a ship to be cast away, intending thereby to cause damage to Z, who has lent mo ney

(f) A causes a ship to be cast away, intending thereby to cause damage to Z, who has lent mo ney 
on bottom on the ship. A has committed mischief.  
  
(g) A, having joint property with Z in a horse, shoots the horse, intending thereby to cause 
  
(h) A causes cattle to enter upon a field belonging to Z, intending to cause and knowing that he is 
likely to cause damage to Z's crop. A has committed mischief.

426.  Punishment for mischief:  
Whoever commits mischief shall be punished with imprisonment of either description for a term 
which may extend to three months, or with fine, or with both.  
  
427.  Mischief causing damage to the amount of fifty rupees:  
Whoever commit mischief and thereby causes loss or damage to the amount of fifty rupees or 
upwards, shall be punished with imprisonment of either description for a term which may extend 
  
428.  Mischief by killing or maiming animal of the value of ten rupees:  
Whoever commits mischief by killing, poisoning, maiming or rendering useless any animal of the 
value of ten rupees or upwards, shall be punished with imprisonment of either description for a 
  
429.  Mischief by killing or maiming cattle, etc., of any value or any animal of the value of fifty rupees:

429.  Mischief by killing or maiming cattle, etc., of any value or any animal of the value of fifty rupees:  
Whoever commits mischief by killing, poisoning, maiming or rendering useless, any elephant, 
camel, horse, mule, buffalo, bull, cow or ox, whatever may be the value thereof, or any other 
animal of the value of fifty rupees or upwards, shall be punished with  imprisonment of either 
description for a term which may extend to five years, or with both.  
  
430.  Mischief by injury to works of irrigation or by wrongfully diverting water:  
Whoever commits mischief by doing any act which causes, or which he kno ws to be likely to cause, 
a diminution of the supply of water for agricultural purposes, or for food or drink for human beings 
or for animals which are property, or for cleanliness or for carrying on any manufacture, shall be

or for animals which are property, or for cleanliness or for carrying on any manufacture, shall be 
punished with imprisonment of either description for a term which may extend to five years, or 
  
431.  Mischief by injury to public road, bridge, river or channel:  
Whoever commits mischief by doing any act which renders or which he knows to be likely to

render any public road, bridge, navigable river or navigable channel, natural or artificial, impassable 
or less safe for travelling or conveying property, shall be pu nished with imprisonment of either 
description for a term which may extend to five years, or with fine, or with both.  
  
432.  Mischief by causing inundation or obstruction to public drainage attended with damage:  
Whoever commits mischief by doing a ny act which causes or which he knows to be likely to cause 
an inundation or an obstruction to any public drainage attended with injury or damage, shall be 
  
433.  Mischief by destroying, moving or rendering less useful a light -house or seamark:  
Whoever commits mischief by destroying or moving any light -house or other light used as a sea -
mark, or any sea -mark or buoy or other thing placed as a guide for navigators, or by any act which

mark, or any sea -mark or buoy or other thing placed as a guide for navigators, or by any act which 
renders any such light -house, sea -mark, buoy or other such thin g as aforesaid jess useful as a guide 
for navigators, shall be punished with imprisonment of either description for a term which may 
  
434.  Mischief by destroying or moving, etc., a landmark fixed  by public authority:  
Whoever commits mischief by destroying or moving any landmark fixed by the authority of a public 
servant, or by any act which renders such landmark less useful as such, shall be punished with 
imprisonment of either description for a t erm which may extend to one year, or with fine, or with -
both.  
  
435.  Mischief by fire or explosive substance with intent to cause damage to amount of one hundred

both.  
  
435.  Mischief by fire or explosive substance with intent to cause damage to amount of one hundred 
rupees or (in case of agricultural produce) ten rupees:  
Whoever commits mischief by fire or any explosive substance, intending to cause, or knowing it to 
be likely that he will thereby cause damage to any property to the amount of one hundred rupees 
or upwards   162[or (where the property is agricultural produce) ten rupees or upwards] 162 shall be 
punished with imprisonment of either description for a term which   163[shall not be less than two 
years nor more than] 163 seven years, and shall also be liable to fine.  
  
436.  Mischief by fire or explosive substance with intent to destroy house, etc.:  
Whoever commits mis chief by fire or any explosive substance, intending to cause, or knowing it to

be likely that he with thereby cause, the destruction of any building which is ordinarily used as a 
place of worship or as a human dwelling or as a place for the custody of prop erty shall be punished 
with imprisonment for life, or with imprisonment of either description for a term which   164[shall 
not be less than three years nor more th an] 164 ten years, and shall also be liable to fine.  
  
437.  Mischief with intent to destroy or make unsafe a decked vessel or one of twenty tons burden:  
Whoever commits mischief, to any decked vessel or any vessel of a burden of twenty tons or 
upwards, intending to destroy or render unsafe, or knowing ft to be likely that he will thereby 
destroy or render unsafe, that vessel, shall be punished with impriso nment of either description for 
a term which may extend to ten years, and shall also be liable to fine.  
  
438.  Punishment for the mischief described in Section 437 committed by fire or explosive substance:

438.  Punishment for the mischief described in Section 437 committed by fire or explosive substance:  
Whoever commits, or attempts to commit, by fire or any explosive substance, such mischief as is 
described in the last preceding section, shall be punished with imprisonment for life or with 
  
439.  Punishment for intentionally running vessel aground or ashore with intent to commit theft, etc,:  
Whoever intentionally runs any vessel aground or ashore, intending to commit theft of any 
property  contained therein or to' dishonestly misappropriate any such property, or with intent that 
such theft or misappropriation of property may be committed, shall be punished with 
imprisonment of either description for a term which may extend to ten years, and  shall also be 

440.  Mischief committed after preparation made for causing death or hurt:  
Whoever commits mischief, having made preparation for causing to any person death, or hurt, or 
wrongful restraint, or fear of death, or of hurt, or of wrongful restraint shall be punished with 
imprisonment of either description for a term which may extend to five years, and shall also be 
  
Of Criminal Trespass

441.  Criminal trespass:  
Whoever enters into or upon property in the possession of another with intent to commit an 
offence or to intimidate, insult or annoy any person in possession of such property, or, having 
lawfully entered into or upon such property, unlawfully remains there  with intent thereby to 
intimidate, insult or annoy any such person, or with intent to commit an offence, is said to commit 
"criminal trespass".  
  
442.  House -trespass:  
Whoever commits criminal trespass by entering into or remaining in any building , tent or vessel 
used as a human dwelling or any building used as a place for worship, or as a place for the custody 
of property, is said to commit "house -trespass".  
Explanation:  The introduction of any part of the criminal trespasser's body is entering su fficient to 
constitute house trespass.  
  
443.  Lurking house -trespass:  
Whoever commits house -trespass having taken precautions to conceal such house -trespass from

Whoever commits house -trespass having taken precautions to conceal such house -trespass from 
some person who has a right to exclude or eject the trespasser from the building, tent or vessel 
which is the subject of the trespass, is said to commit "lurking ho use-trespass".  
  
444.  Lurking house -trespass by night:  
Whoever commits lurking house -trespass after sunset and before sunrise, is said to commit 'lurking 
house -trespass by night".  
  
445.  House -breaking:  
A person is said to commit "house -breaking" who commits housetrespass if he effects his entrance 
into the house or -any part of it in any of the six ways hereinafter described; or if, being in the 
house or any part of it for the purpose of committing an off ence, or, having committed an offence 
therein, he quits the house or any part of it in any of such six ways, that is to say:

therein, he quits the house or any part of it in any of such six ways, that is to say:  
First:  If he enters or quits through a passage made by himself, or by any abettor of the house -
trespass, in order to the commi tting of the house -trespass.  
Secondly:  If he enters or quits through any passage not intended by any person, other than 
himself or an abettor of the offence, for human entrance; or through any passage to

which he has obtained access by scaling or climbing over any wall or building.  
Thirdly:  If he enters or quits through any passage which he or any abettor of the housetrespass 
has opened, in order to the committing of the house -trespass by any means by which 
that passage was not intended by the occupier of the house to be -opened.  
Fourthl y: If he enters or quits by opening any lock in order to the committing of the house -
trespass, or in order to the quitting of the house after a house -trespass.  
Fifthly:  if he effects his entrance or departure by using criminal force of committing an assault, 
or by threatening any person with assault.  
Sixthly:  If he enters or quits any passage which he knows to have been fastened against such 
entrance or departure, an d to. have been fastened by himself or by an abettor of the 
house -trespass.  
Explanation:  Any out -house or building occupied with a house, and between, which and. such

Explanation:  Any out -house or building occupied with a house, and between, which and. such 
house there is an immediate internal communication, is part of the house within the  meaning of 
this section.  
 
(a) A commits house -trespass by making a hole through the wall of Z's house, and putting his hand 
through the aperture. This is house breaking.  
  
(b) A commits house -trespass by creeping into a ship at a port hole between decks. This is house -
breaking.  
  
(c) A commits house -trespass by entering Z's house through a window. This is house -breaking.  
  
(d) A commits house -trespass by entering Z's house through the door, having opened a door, 
which was fastened. This is house -breaking.

(e) A commits house -trespass by entering Z's house through the door having lifted a latch by 
putting a wire through a hole in the door. This is house -breaking.  
  
(f) A finds the key of Z's house door, which Z had lost, and commits house -trespass by en tering Z's 
house, having opened the door with that key. This is house -breaking.  
  
(g) Z is standing in his doorway. A forces a passage by knowing Z down, and commits house -
trespass by entering the house. This is house -breaking.  
  
(h) Z, the door -keeper of Y is standing in Y's doorway. A commits house -trespass by entering the 
house, having deterred Z from opposing him by threatening to beat him. This is house -
breaking.  
  
446.  House -breaking by night:  
Whoever commits house -breaking after sunset and before sunrise, is said to commit "house -
breaking by night."  
  
447.  Punishment for criminal trespass:  
Whoever commits criminal trespass shall be punished with imprisonment of  either description for a

Whoever commits criminal trespass shall be punished with imprisonment of  either description for a 
term which may extend to three months, or with fine which may extend to   165[one thousand five 
hundred rupees] 165, or with both.  
  
448.  Punishment for house -trespass:  
Whoever commits house -trespass shall be punished with imprisonment of either description for a 
term which may extend to one year, or with fine which may extend to   166[three thousand 
rupees] 166, or with both.

449.  House -trespass in order to commit offence punishable with death:  
Whoever commits house -trespass in  order to the committing of any offence punishable with death, 
shall be punished with imprisonment for life, or with rigorous imprisonment for a term not 
exceeding ten years, and shall also be liable to fine.  
  
450.  House -trespass In order to commit offence punishable with imprisonment for life:  
Whoever commits house -trespass in order to the committing of any offence punishable with 
imprisonment for life, shall be punished with imprisonment of either description for a  term not 
  
451.  House -trespass in order to commit offence punishable with imprisonment:  
Whoever commits house trespass in order to the committing of any offence punishable with 
imprisonment, shall be punished with imprisonment of either description for a term which may

imprisonment, shall be punished with imprisonment of either description for a term which may 
extend to two years, and shall also be liable to fine; and if the offence intended to be committed is 
theft, the term of the imprisonment may be extended to seven years.  
  
452.  House -trespass after preparation for hurt, assault or wrongful restraint:  
Whoever commits house -trespass having made preparation for causing hurt to any person or for 
assaulting any person, or for wrongfully restraining any person, or for putting any person in fear of 
hurt, or of assault, or of wrongful restraint, shall be punished with imprisonment of either 
  
453.  Punishment for lurking house -trespa ss or house -breaking:  
Whoever commits lurking house -trespass or house -breaking, shall be punished with imprisonment

Whoever commits lurking house -trespass or house -breaking, shall be punished with imprisonment 
of either description for a term which may extend to two years, and shall also be liable to fine.  
  
454.  Lurking house -trespass or house -breaking in order to commit offence punishable with 
imprisonment:  
Whoever commits lurking house -trespass or housebreaking, in order to the committing of any 
offence punishable with imprisonment, shall be punished with impris onment of either description 
for a term which may extend to three years, and shall also be liable to fine, and if the offence 
intended to be committed is theft, the term of the imprisonment may be extended to ten years.

455.  Lurking house -trespa ss or house -breaking after preparation for hurt, assault or wrongful 
restraint:  
Whoever commits lurking house -trespass, or house -breaking, having made preparation for causing 
hurt to any person, or for assaulting any person, or for wrongfully restraining a ny person, or for 
putting any person in fear of hurt or of assault or of wrongful restraint, shall be punished with 
  
456.  Punishment for lurking house -trespass or house -breaking by night:  
Whoever commits lurking house -trespass by night or house -breaking by night, shall be punished 
with imprisonment of either description for a term which may extend to three years, and shall al so 
  
457.  Lurking house -trespass or house -breaking by night in order to commit offence punishable with 
imprisonment:

Whoever commits lurking house -trespass by night, or house -breaking by night, in order to the 
committing of any offence punishable with imprisonment, shall be punished with imprisonment of 
either description for a term which may extend to five years, and shall also be liable to fine; and, if 
the offence intended to be committed is theft, the term of the imprisonment  may be extended to 
fourteen years.  
  
458.  Lurking house -trespass or house -breaking by night after preparation for hurt, assault or wrongful 
Whoever commits lurking house -trespass by night or house -breaking by night, having made 
preparation for causing hurt to any person, or for assaulting any person, or for wrongfully 
restraining any person, or for putting any person in fear of hurt, or of ass ault, or of wrongful

restraining any person, or for putting any person in fear of hurt, or of ass ault, or of wrongful 
restraint, shall be punished with imprisonment of either description for a term which may extend 
to fourteen years, and shall also be liable to fine.  
  
committing of any offence punishable with imprisonment, shall be punished with imprisonment of

the offence intended to be committed is theft, the term of the imprisonment may be extended to 
  
preparation for causing hurt to any person, or for assaulti ng any person, or for wrongfully 
restraining any person, or for putting any person in fear of hurt, or of assault, or of wrongful 
  
 167[ 
459.  Hurt caused whilst committing lurking house trespass or house -breaking:  
Whoever, whilst committing lurking house -trespass or house -breaking, causes hurt to any person

167[ 
Whoever, whilst committing lurking house -trespass or house -breaking, causes hurt to any person 
or attempts to commit Qatl of or hurt to, any person shall be punished with imprisonment for life, 
or imprisonment of either description for a term which may extend to ten years, and shall also be 
liable to the same punishment for committing qatl or causing hurt or attempting to cause qatl or 
hurt as is specified in Chapter XVI of this Code.  
  
460.  Persons jointly concerned in lurking house -trespass or house -breaking by night punishable for 
qatl or hurt caused by one of them:  
If, at the time of the committing of lurking house -trespass by night or house -breaking by night, any 
person gui lty of such offence shall voluntarily cause or attempt to commit qatl of, or hurt to, any 
person, every person jointly concerned in committing such lurking house -trespass by night or

person, every person jointly concerned in committing such lurking house -trespass by night or 
house -breaking by night, shall be punished with imprisonment for life or with imprisonment of 
either description for a term which may extend to ten years and shall also be liable to the same 
punishment for committing qatl or causing hurt or attempting to cause qatl or hurt as is specified in 
Chapter XVI of this Code.  
  
] 167 
461.  Dishonestly breaking open receptacle containing property:  
Whoever dishonestly or with intent to commit mischief breaks open or unfastens and closed

receptacle which contains or which, he believes to contain property, shall be punished with 
imprisonment or either description for a term which may extend to two year s, or with fine, or with 
both.  
  
462.  Punishment for same offence when committed by person entrusted with custody:  
Whoever, being entrusted with any dosed receptacle which contains or which he believes to 
contain property, without having authority  to open the same, dishonestly, or with intent to commit 
mischief, breaks open or unfastens that receptacle, shall be punished with imprisonment of either 
description for a term which may extend to three years, or with fine, or with both.  
  
CHAPTER XVIII  
OF OFFENCES RELATING TO DOCUMENTS AND TO TRADE OR PROPERTY MARKS  
463.  Forgery:  
Whoever makes any false document or part of a document, with intent to cause damage or injury, 
to the public or to any person, or to support any claim or title, or to cause any person to part with

to the public or to any person, or to support any claim or title, or to cause any person to part with 
property, or to enter into any express or implied contract,  or with intent to commit fraud or that 
fraud may be committed, commits forgery.  
  
464.  Making a false document:  
A person is said to make a false document:  
First:  Who dishonestly or fraudulently makes, signs, seals or executes a document or part of a 
document, or makes any mark denoting the execution of a document, with the 
intention of causing it to be believed that such document or part of a document was 
made, sig ned, sealed or executed by the authority of a person by whom or by whose 
authority he knows that it was not made, signed, sealed or executed, or at a time at 
which he knows that it was not made, signed, seated or executed; or

which he knows that it was not made, signed, seated or executed; or  
Secondly:  Who, without la wful authority, dishonesty or fraudulently, by cancellation or otherwise, 
alters a document in any material part thereof, after it has been made "or executed 
either by himself or by any other person, whether such person be living or dead at the 
time of suc h alteration; or

Thirdly:  Who dishonestly or fraudulently causes any person to sign, seal, execute or later a 
document, knowing that such person by reason of unsoundness of mind or intoxication 
cannot, or that. by reason of deception practised upon hi m, he does not know the 
contents of the document or the nature of the alteration.  
 
(a) A has a letter of credit upon B for rupees 10,0OO, written by Z. A, in order to defraud E, adds a 
cipher to the 10,000 and makes the sum 10,000, intending that it may be believed by B that Z 
so wrote the letter, A has committed forgery.  
  
(b) A, without Z's authority, affixes Z's seal to a document purporting to be a conveyance of an 
estate from Z to A, with the intention of selling the estate to B and thereby of obtaining from B 
the purchase -money. A has committed forgery.  
  
(c) A picks up a cheque on a banker signed by B, payable to bearer, but without any sum having

(c) A picks up a cheque on a banker signed by B, payable to bearer, but without any sum having 
been inserted in the cheque. A fraudulently tills up the cheque by inserting the sum of ten 
thousand rupees. A commits forgery.  
  
(d) A leaves with B, his agent, a cheque on a banker, signed by A, without inserting the sum 
payable and authorises B to fill up the cheque by inserting a sum not exceeding ten thousand 
rupees for the purpose of making certain payments. B fraudulently fills up  the cheque by 
inserting the sum of twenty thousand rupees. B commits forgery.  
  
(e) A draws a bill of exchange on himself in the name of B without B's authority, intending to 
discount it as. a genuine bill with a banker and intending to take up t he bill on its maturity. 
Here, as A draws the bill with intent to deceive the banker by leading him to suppose that he 
had the security of B, and thereby to discount the bill, A is guilty of forgery.

had the security of B, and thereby to discount the bill, A is guilty of forgery.  
  
(f) Z's will contains these words: "I direct that all my remaining property be equally divided 
between A, B and C." A dishonestly scratches out B's name, intending that it may be believed

that the whole was left to himself and C. A has committed forgery.  
  
(g) A endorses a Government promissory -note and makes it payable to Z or his order by writing on 
the bill the words "Pay to Z or his order" and signing the endorsement. B dishonestly erases 
the words "Pay to Z or his order" and thereby converts the s pecial endorsement into a blank 
endorsement. B commits forgery.  
  
(h) A sells and conveys an estate to Z, A afterwards, in order to defraud Z of his estate' executes a 
conveyance of the same estate to B, dated six months earlier than the date of the conveyance 
to Z, Intending it to be believed that he had conveyed the estate  to B before he conveyed it to 
Z. A has committed forgery.  
  
(i) Z dictates his will to A. A intentionally writes down a different legatee from the legatee named 
by Z, and by representing to Z, that he has prepared the will according to his instru ctions, 
Induces Z to sign the will. A has committed forgery.

Induces Z to sign the will. A has committed forgery.  
  
(j) A writes a letter and signs it with B's name without B's authority, certifying that A is a man of 
good character and distressed circumstances from unforeseen misfortune, intending by means 
of such letter to obtain alms from Z and other persons. Here, as A made false document in 
order to induce Z to part with property, A has committed forgery.  
  
(k) A without B's authority writes a letter and signs it in B's name certifying to A's character, 
intending thereby to obtain employment under Z. A has comm itted forgery inasmuch as he 
intended to deceive Z by the forged certificate, and thereby to induce Z to enter into an 
express or implied contract for service.  
  
Explanation 1: A man's signature of his own name may amount to forgery.   

(a) A signs his own name to a bill of exchange, intending that it may be believed that the bill was

drawn by another person of the same name. A has committed forgery.  
  
(b) A writes the word "accepted" on a piece of paper and sings it with Z's name, in order that B 
may afterwards write on the paper a bill of exchange drawn by B upon Z, and negotiate the bill 
as though it had been accepted by Z. A is guilty of forgery; and if B, knowing the fact, draws the 
bill upon the paper pursuant to A’s intention, B is also guilty of forgery.  
  
(c) A picks up a bill of exchange payable to the order of a different person of the same name A 
endorses the bill in his own name, intendi ng to cause it to be believed that it was endorsed by 
the person to whose order it was payable, here A has committed forgery.  
  
(d) A purchases an estate sold under execution of a decree against B. B after the seizure of the 
estate, in collusion With Z, executes a lease of the estate to Z at a nominal rent and for a long

estate, in collusion With Z, executes a lease of the estate to Z at a nominal rent and for a long 
period and dates the lease six months prior to the seizure, with intent to defraud A, and to 
cause it to be believed that the lease was granted before the seizure. S, though he executes 
the lease in his own name, commits forgery by antedating it.  
  
(e) A, a trader, in anticipation of insolvency, lodges effects with B for A's benefit, and with intent 
to defraud his creditors and in order to give a colour to the transaction, writes a promissory -
note binding himself to pay to B a sum for value received, and antedates that note, intending 
that it may be believed to have been made before A was on the point of insolvency. A has 
committed forgery under the first head of the definition.

committed forgery under the first head of the definition.  
  
Explanation 2: The making of a false document in the name of a fictitious person, intending it to be 
believed that the document was made by a real person, or in the name of a deceased person, 
intending it to be believed that the document was made by the pe rson in his lifetime, may amount 
to forgery.   
A draws a bill of exchange upon a fictitious person, and fraudulently accepts the bill in the name of 
such fictitious person with intent to negotiate it. A commits forgery.

465.  Punishment for forgery:  
Whoever commits forgery shall be punished with imprisonment of either description for a term, 
  
466.  Forgery of record of Court or of public register, etc.:  
Whoever  forges a document, purporting to be a record or proceeding of or in a Court of Justice, or 
a register of birth, baptism, marriage or burial or a register kept by a public servant as such, or a 
certificate or document purporting to be made by public servan t in his official capacity, or an 
authority to institute or defend a suit, or to take any proceedings therein or to confess judgment, 
or a power -of-attorney, shall be punished with imprisonment of either description for a term which 
may extend to seven yea rs, and shall also be liable to fine.  
  
467.  Forgery of valuable security, will, etc.:  
Whoever forges a document which purports to be a valuable security, or a will, or an authority to

Whoever forges a document which purports to be a valuable security, or a will, or an authority to 
adopt a son, or which purports to give authority to any person to make or transfer any valuable 
security, or to receive the principal, interest or dividends t hereon, or to receive or deliver any 
money, movable property, or valuable security, or any document purporting to be as acquaintance 
or receipt acknowledging the payment of money, or an acquaintance or receipt for the delivery of 
any movable property or va luable security, shall be punished with imprisonment for life, or with 
  
468.  Forgery for purpose of cheating:  
Whoever commits forgery, intending that, the document forged shall be used for the purpose of 
cheating, shall be punished with imprisonment of either description for a term which may extend

cheating, shall be punished with imprisonment of either description for a term which may extend 
to seven years, and shaft also be liable to fine.  
  
469.  Forgery for purpose of harming reputation:  
Whoever commits forgery, intending that the document forged shall harm the reputation of any 
party, or knowing that it is likely to be used for that purpose, shall be punished with imprisonment 
of either descripti on for a term which may extend to three years, and shall also be liable to fine.

470.  Forged document:  
A false document made wholly or in part by forgery is designated "a forged document".  
  
471.  Using as genuine a forged document:  
Whoever fraudulently or dishonestly uses as genuine any document which he knows or has reason 
to believe to be a forged document, shall be punished in the same manner as if he had forged such 
document.  
  
472.  Making or possessing counterfeit seal,  etc., with intent to commit forgery punishable under 
Section 467:  
Whoever makes or counterfeits any seal, plate or other instrument for making an impression, 
intending that the same shall be used for the purpose of committing any forgery which would be 
punishable under Section 467 of this Code, or with such intent, has in his possession any such seal, 
plate or other instrument, knowing the same to be counterfeit, shall be punishable with 
imprisonment for life, or with imprisonment of either description for  a term which may extend to

imprisonment for life, or with imprisonment of either description for  a term which may extend to 
  
473.  Making or possessing counterfeit seal, etc., with intent to commit forgery punishable otherwise:  
punishable under any section of this chapter other than Section 467, or such intent, has in his 
possession any such seal, plate or other instrument, knowing the same to be counterfeit, shall be 
  
474.  Having possession of document described in Section 466 or 467 knowing it to be forged and 
intending to use it as genuine:

intending to use it as genuine:  
Whoever has in his possession any document knowing the same to be forger and intending that the 
same shall fraudulently or  dishonestly be used as genuine, shall, if the document is one of the 
description mentioned in Section 466 of this Code, be -punished with imprisonment of either 
description for a term which may extend to seven years, and shall also be liable to fine and if  the 
document is one of the description mentioned in Section 467; shall be punished with imprisonment 
for life, or with imprisonment of either description, for a term which may extend to seven years,

475.  Counterfeiting device or mark used for authenticating documents described in Section 467, or 
possessing counterfeit marked material:  
Whoever counterfeits upon, or in the substance of, any material, any device or mark used for the 
purpose of authenticating any document described in .'Section 467 of this Code, intending that 
such device or mark shall be used for the purpose of giving the appearance of authenticity to any 
document then forged or thereafter to be forged on such material, or who, with such inten t, has in 
his possession any material upon or in the substance of which any such device or mark has been 
counterfeit, shall be punished with imprisonment for fife, or with imprisonment of either 
description, for a term which may extend to seven years, and shall also be liable to fine.  
  
476.  Counterfeiting device or mark used for authenticating documents other than those described in

476.  Counterfeiting device or mark used for authenticating documents other than those described in 
Section 467, or possessing counterfeit marked material:  
Whoever counterfeits upon, or in the substance of, any mater ial, any device or mark used for the 
purpose of authenticating any document other than the documents described in Section 467 of this 
Code, Intending that device or mark shall be used for the purpose of giving the appearance of 
authenticity to any document  then forged or thereafter to be forged on such material, or who, with 
such intent, has in his possession any material upon or in the substance of which any such device or 
mark has been counterfeited, shall be punished with imprisonment of either descripti on for a term 

477.  Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security:  
Whoever fraudulently or dishonestly, or with intent to cause damage or injury to the public or to 
any person, cancels, destroys or defaces or attempts to cancel, destroy or deface or secretes or 
attempts to secrete any document which is or purports to be a  will, or an authority to adopt a son, 
or any valuable security, or commits mischief in respect to such document, shall be punished with 
imprisonment for life or with imprisonment of either description for a term which may extend to 
  
 168[ 
477-
A. Falsification of accounts:  
Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer

 168[ 
477-
Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer 
or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book,

paper, writing, valuable security or account which be longs to or is in the possession of his 
employer, or has bean received by him for or on behalf of his employer, or wilfully, and with intent 
to defraud, makes or abets the making of any false entry in, or omits or alters or abets the 
omission or alteration  of any material particular form or in, any such book, paper, writing valuable 
security or account, shall be punished with imprisonment of either description for a term which 
may extend to seven years, or with fine, or with both.  
Explanation:  It shall be s ufficient in any charge under this section to allege a general intention to 
defraud without naming any particular person intended to be defrauded or specifying any 
particular sum of money intended to be the subject of the fraud, or any particular day on wh ich 
the offence was committed.  
  
] 168 
Of Trade, Property and Other Marks  
 169[ 
478.  Trade mark:

] 168 
 169[ 
478.  Trade mark:  
A mark used for denoting that goods are the manufacture or merchandise of a particular person is 
called a trade mark, and for the purposes of this Code the expression "trade mark" includes any 
trademark which is registered in the register of trade marks ke pt under the Trade Marks Act, 1940 
(V of 1940).  
  
] 169 
479.  Property mark:  
A mark used for denoting that movable property belongs to a particular person is called a property 
mark.  
  
480.  Using a false trade mark:  
Whoever marks any goods or any case, packages or other receptacle containing goods, or uses any 
case, package or other receptacle with any mark thereon, in a manner reasonably calculated to 
cause it to be believed that the goods so marked, or any goods con tained in any such receptacle so

cause it to be believed that the goods so marked, or any goods con tained in any such receptacle so 
marked, are the manufacture or merchandise of a person whose manufacture or merchandise they 
are not, is said to use a false trade mark.

481.  Using a false property mark:  
Whoever marks any movable property or goods or any case, package or other receptacle 
containing movable property or goods, or uses any case package or other receptacle having any 
mark thereon, in a manner reasonably calculated to cause it to be believed th at the property or 
goods so marked, or any property or goods contained in any such receptacle so marked, belong to 
a person to whom they do not belong, is said to use a false property mark.  
  
482.  Punishment for using a false trade -mark or property mark:  
Whoever uses any false trade mark or any false property mark shall, unless he proves that he acted 
without intent to defraud, be punished with imprisonment of either description for a term which 
may  extend to one year, or with fine, or with both.  
  
483.  Counterfeiting a trademark or property mark used by another:  
Whoever counterfeits any trade mark or property mark used by any other person shall be punished

Whoever counterfeits any trade mark or property mark used by any other person shall be punished 
with imprisonment of either descri ption for a term which may extend to two years, or with fine, or 
with both.  
  
484.  Counterfeiting a mark used by a public servant:  
Whoever counterfeits any property mark used by a public servant, or any mark used by a public 
servant to denote that any property has been manufactured by a particular person or at a 
particular time or place, or that the property is of a particular quality  or has passed through a 
particular office, or that it is entitled to any exemption, or uses as genuine any such mark knowing 
the same to be counterfeit, shall be punished with imprisonment of either description for a term 
which may extend to three years, and shall also be liable to fine.  
  
485.  Making or possession of any instrument for counterfeiting a trade mark or property mark:

485.  Making or possession of any instrument for counterfeiting a trade mark or property mark:  
Whoever makes or has in his possession any die, plate or other instrument for the purpose of 
counterfeiting a trade m ark or property mark, or has in his possession a trade mark or property 
mark for the purpose of denoting that any goods are the manufacture or merchandise of a person 
whose manufacture or merchandise they are not, or that they belong to a person to whom th ey do 
not belong, shall be punished with imprisonment of either description for a term which may extend 
to three years, or with fine, or with both.

486.  Selling goods marked with a counterfeit trade mark or property mark:  
Whoever sells, or exposes, or has in possession for sale or any purpose of trade or manufacture, 
any goods or thing with a counterfeit trade mark or property mark affixed to or impressed upon 
the same or to or upon any case, package or other receptacle in which such goods are contained, 
shall, unless he proves: - 
(a) that, having taken all reasonable precautions against committing an offence against this 
section, he had at the time of the commission of the alleged offence no reason to suspect the 
genuin eness of the mark and  
(b) that, on demand made by or on behalf of the prosecutor, he gave all the information in his 
power with respect to the persons from whom he obtained such goods or things, or  
(c) that otherwise he had acted innocently,  
be punished with imprisonment of either description for a term which may extend to one year, or 

487.  Making a false mark upon any receptacle containing goods:  
Whoever makes any false mark upon any case, package or other receptacle containing goods, in a 
manner reasonably calculated to cause any public servant or any other person to believe that such 
receptacle contains goods which it does not contain or that it does not contain goods which it does 
contain, or that the goods contained in such receptacle are of a nature or quality different from the 
real nature or quality thereof, shall, unless he proves that he acted without intent to defraud, be 
punished with imp risonment of either description for a term which may extend to three years, or 
  
488.  Punishment for making use of any such false mark:

488.  Punishment for making use of any such false mark:  
Whoever makes use of any such false mark in any manner prohibited by the last foregoin g section 
shall, unless he proves that he acted without intent to defraud, be punished as if he had committed 
an offence against that section.  
  
489.  Tampering with property mark with intent to cause injury:  
Whoever removes, destroys, defaces or adds to any property mark, intending or knowing it to be 
likely that he may thereby cause injury to any person, shall be punished with imprisonment of

either, description for a term which may extend to one year, or wit h fine or with both.  
  
Of Currency -Notes and Bank -Notes  
 170[ 
489-
A. Counterfeiting currency -notes or bank -notes:  
Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any 
currency -note or banknote, shall be punished with imprisonment for life, or with imprisonment of 
either description for a term which may extend to ten years, and sha ll also be liable to fine.  
Explanation:  For the purposes of this section and of Sections 489 -B, 489 -C and 489 -D, that 
expression "bank -note" means a promissory -note or engagement for the payment of money to 
bearer on demand issued by any person carrying on  the business of banking in any part of the 
world, or issued by or under the authority of any State or Sovereign Power, and intended to be 
used as equivalent to, or as a substitute for money.  
  
489-

489-
B. Using as genuine, forged or counterfeit currency -notes or bank -notes:  
Whoever sells to, or buys or receives from, any other person, or otherwise traffics, in or uses as 
genuine, any forged or counterfeit currency -note or bank -note, knowing or having reason  to 
believe the same to be forged or counterfeit, shall be punished with imprisonment for life, or with 
  
489-
C. Possession of forged or  counterfeit currency -notes or bank -notes:  
Whoever has in his possession any forged or counterfeit currency -note or bank -note, knowing or 
having reason to believe the same to be forged or counterfeit and intending to use the same as

having reason to believe the same to be forged or counterfeit and intending to use the same as 
genuine or that it may be used as genuine, shall be punished with imprisonment of either 
  
489-
D. Making or possessing instruments or materials for forging or counterfeiting currency -notes or 
bank -notes:  
Whoever makes, or performs any part of the process of making, or buys or sells or disposes of, or 
has to his possession, any machinery, instrument or material for the purpose of being used, or

knowing or having reason to believe that it is intended to be used, for forging or counterfeiting any 
currency -note or bank -note, shall be punished with imprisonment for life, or with imprisonment of 
either descri ption for a term which may extend to ten years, and shall also be liable to fine.  
  
] 170 
 171[ 
489-
E. Making or using documents resembling currency -notes or bank -notes:  
(1) Whoever makes, or causes to be made, or uses for any purposes whatsoever, or delivers to 
any person, any document purporting to be, or in any way resembling or so nearly resembling, 
as to be calculated to device, any currency -note or bank -note shall be pun ished with 
imprisonment of either description for a term which may extend to one year, or with fine or 
with both.  
  
(2) If any person, whose name appears on a document the making of which is an offence under 
sub-section (1), refuses, without lawful excuse, to disclose to a police -officer on being so

sub-section (1), refuses, without lawful excuse, to disclose to a police -officer on being so 
required the name and address of the person by whom it was printed or other wise made, he 
shall be punished with imprisonment of either description for a term which may extend to one 
  
(3) Where the name of any person appears on any document in respect of which any person is 
charged with an offence under sub -section (1) or on any other document used or distributed 
in connection with that document it may, until the contrary is proved, be presumed that 
person caused the document to be made.  
  
] 171 
 172[ 
489-
F. Dishonestly issuing a cheque:  
Whoever dishonestly issues a cheque towards repayment of a loan or fulfilment of an obligation 
which is dishonoured on presentation, shall be punished with imprisonment which may extend to

which is dishonoured on presentation, shall be punished with imprisonment which may extend to 
three years or with fine, or with both, unless he can establish, fo r which the burden of proof shall

rest on him, that he had made arrangements with his bank to ensure that the cheque would be 
honoured and that the bank was at fault in not honouring the cheque.  
  
] 172 
 
CHAPTER XIX  
OF THE CRIMINAL BREACH OF CONTRACTS OF SERVICE  
 173[] 173 
491.  Breach of contract to attend on any supply wants of helpless person:  
Whoever, being bound by a lawful contract to attend on or to supply the wants of any person who, 
by reason of youth; or of unsoundness of mind, or of a disease or bodily weakness, is helpless or 
incapable of providing for his own safety or of supplying his  own wants, voluntarily omits so to do, 
months, or with fine which may extend to   174[six hundred rupees] 174, or with both.  
  
 175[] 175 
 
CHAPTER XX  
OF OFFENCES RELATING TO MARRIAGE  
 176[] 176 
 177[ 
493-
A. Cohabitation caused by a man deceitfully inducing a belief of lawful marriage.

175[] 175 
 
CHAPTER XX  
 176[] 176 
 177[ 
493-
A. Cohabitation caused by a man deceitfully inducing a belief of lawful marriage.  
Every man who deceitfully causes any woman who is not lawfully married to him to believe that 
she is lawfully married to him and to cohabit with him in that belief, shall be pun ished with 
rigorous imprisonment for a term which may extend to twenty -five years and shall also he liable to 
fine.  
  
] 177

494.  Marrying again during lifetime of husband or wife:  
Whoever, having a husband or wife living, marries in any case in which, such marriage is void by 
reason of its taking place during the life of such husband or wife, shall be punished with 
imprisonment of e ither description for a term which may extend to seven years, and shall also be 
Exception : This Section does not extend to any person, whose marriage with such husband or wife 
has been declared void by a Court of competent jurisdiction, nor  to any person who contracts a 
marriage during the life of a former husband or wife, if such husband or wife, at the time of the 
subsequent marriage, shall have been continually absent from such person for the space of seven 
years, and shall not have been heard of by such person as being alive within that time provided the 
person contracting such subsequent marriage shall, before such marriage takes place, inform the

person contracting such subsequent marriage shall, before such marriage takes place, inform the 
person with whom such marriage is contracted of the real state of facts so far as the same are 
within his or her knowledge.  
  
495.  Same offence with concealment of former marriage from person with whom subsequent 
marriage is contracted:  
Whoever commits the offence defined in the last preceding section having concealed from the 
person with whom the subsequent marriage is contracted, the fact of the former marriage, shall be 
punished with imprisonment of either description for a term which may extend to ten years, and 
  
496.  Marriage ceremony fraudulently gone through without lawful marriage:  
Whoever, dishonestly or with a fraudulent intention, goes through the ceremony of being married,

Whoever, dishonestly or with a fraudulent intention, goes through the ceremony of being married, 
knowing that he  is not thereby lawfully married, shall be punished with imprisonment of either 
description for a term which may extend to seven years, and shall be liable to fine.  
  
 178[ 
496A.  Enticing or taking away or detaining with criminal intent a woman.  
Whoever takes or entices away any woman with intent that she may have illicit intercourse with 
any person, or conceals or detains with that intent any woman, shall be punished with 
imprisonment of either description for a term which may extend to seven yea rs, and shall also be 

496B.  Fornication:  
(1) A man and a woman not married to each other are said to commit fornication if they willfully 
have sexual intercourse with one another.  
  
(2) Whoever commits fornication shall be punished with imprisonment for a term which may 
extend to five years and shall also be liable to fine not exceeding ten thousand rupees.  
  
496C.  Punishment for false accusation of fornication.  
Whoever brings or levels or gives evidence of false charge of fornication against any person, shall 
be punished with imprisonment for a term which may extend to five years and shall also be liable 
to fine not exceeding ten thousand rupees.  
Provided  that a Presiding Officer of a Court dismissing a complaint under section 203C of the 
Code of Criminal Procedure, 1898 and after providing the accused an opportunity to show cause if 
satisfied that an offence under this section has been committed shall not require  any further

satisfied that an offence under this section has been committed shall not require  any further 
proof and shall forthwith proceed to pass the sentence.  
  
] 178 
 179[] 179 
 
CHAPTER XXI  
OF DEFAMATION  
499.  Defamation:  
Whoever by words either spoken or intended to be read, or by signs or by visible representations, 
makes or publishes any imputation concerning any person intending to harm, or knowing or having 
reason to believe that suc h imputation will harm, the reputation of such person, is said except in 
the cases hereinafter excepted, to defame that person.   180[] 180 
Explanation 1: It may amount to defamation to impute anything to a deceased person, if the 
imputator would harm the reputation of that person if living, and is intended to be hurtful to  the 
feelings of his family or other near relatives.

Explanation 2: It may amount to defamation to make an imputation concerning a company or an 
association or collection of persons as such.  
Explanation 3: An imputation in the form of an alternative or exp ressed ironically, may amount to 
defamation.  
Explanation 4: No imputation is said to harm a person's reputation, unless that imputation directly 
or indirectly, in the estimation of others, lowers the moral or intellectual character of that person, 
or lower s the character of that person in respect of his caste or of his calling or lowers the credit of 
that person, or causes it to be believed that the body of that person is in a loathsome state, or in a 
state generally considered a disgraceful.  
 
Illustration s 
(a) A says: "Z is an honest man, he never stole B's watch", intending to cause it to be believed that 
Z did steal B's watch. This is defamation, unless it falls within one of the exceptions.

Z did steal B's watch. This is defamation, unless it falls within one of the exceptions.  
  
(b) A is asked who stole B's watch. A points to Z, intending to cause it to be believed that Z stole 
B's watch. This is defamation unless it falls within one of the exceptions.  
  
(c) A draws a picture of Z running away with B's watch, intending it to be believed that Z stole B's 
watch. This is defamation, unless it falls within one of the exceptions.  
  
First Exception - Imputation of truth which public good requires to be made or published:  It is not 
defamation to impute anything which is true concerning any person, if it be for the public good that 
the imputation should be made or published. Whether or not it is for the public good is a question 
off act.  
Second Exception - On Public conduct of public servants:  It is not defamation to express in good

off act.  
Second Exception - On Public conduct of public servants:  It is not defamation to express in good 
faith any opinion whatever respecting the conduct of a public servant in the discharge of his public 
functions, or respectin g his character, so far as his character appears in that conduct, and no 
further.  
Third Exception - Conduct of any person touching any public question:  It is not defamation to 
express in good faith any opinion whatever respecting the conduct of any person touching any 
public question, and. respecting his character, so far as his character appears in that conduct, and

no further.   
It is not defamation in A to express in good faith any opinion whatever respecting Z's conduct in 
petitioning Government on a public question, in signing requisition for a meeting on a public 
question, in presiding or attending as such meeting, in forming or joining any society which invites 
the public support, in voting or canvassing for a particular candidate for any situation in the 
efficient discharge of the duties of which the public is interested.  
Fourth Exception - Publication of reports of proceedin gs of Courts:  It is not defamation to public a 
substantially true report of the proceedings of a Court of Justice, or of the result of any such 
proceedings.  
Explanation:  Justice of the peace or other officer holding an enquiry in open Court preliminary to a 
trial in a Court of Justice is a Court within the meaning of the above section.  
Fifth Exception - Merits of case decided in Court or conduct of witnesses and other concerned:  It

Fifth Exception - Merits of case decided in Court or conduct of witnesses and other concerned:  It 
is not defamation to express in good faith any opinion whatever respecting t he merits of any case, 
civil or criminal, which has been decided by a Court of Justice, or respecting the conduct of any 
person as a party, witness or agent, in any such case, or respecting the character of such person, as 
far as his character appears in t hat conduct, and not further.   
(a) A says: "I think Z's evidence on that trial is so contradictory that he must be stupid or 
dishonest," A is within this exception if he says that in good faith, inasmuch as the opinion 
which he expresse s respects Z's character as it appears in Z's conduct as a witness, and no 
further.  
  
(b) But if A says: "I do not believe what Z asserted at that trial because I know him to be a man

further.  
  
(b) But if A says: "I do not believe what Z asserted at that trial because I know him to be a man 
without veracity." A is not within this exception, inasmuch as the opinion which he expresses 
of Z's character, is an opinion not founded on Z's conduct as a witn ess. 
  
Sixth Exception - Merits of public performance:  It is not defamation to express in good faith any 
opinion respecting the merits of any performance which its author has submitted to the judgment 
of the public, or respecting the character of the author so far as his character appears in such 
performance, and no further.  
Explanation:  A performance may be submitted to the judgment of the public expressly or by acts

on the part of the author, which imply such submission to the judgment of the public.  
 
(a) A person who publishes a book, submits that book to the judgment of the public.  
  
(b) A person who makes a speech in public, submits that speech to the judgment of the public.  
  
(c) An actor or singer who appears on a public stage, submits his acting or singing to the judgment 
of the public.  
  
(d) A says of a book published by Z. "Z's book is foolish; Z must be a weak man. Z's book is 
indecent; Z must be a man of impure mind. " A is within this exception, if he says this in good 
faith, Inasmuch as the opinion which he expresses of Z respects Z's character only so far as it 
appears in Z's book, and no further.  
  
(e) But if A says: I am not surprised that Z's book is foolish and indecent, for he is a weak man and 
a libertine. A is not within this exception, inasmuch as the opinion which he expresses of Z's 
character is an opinion not founded on Z's book.

character is an opinion not founded on Z's book.  
  
Seventh Exception - Censure passed in good faith by person having lawful authority over 
another:  It is not defamation in a person having over another any authority, either conferred by 
law or arising out of a lawful contract made with that other, to pass in good faith any censure on 
the conduct of that other in matters to which such lawful authority r elates.   
A Judge censuring in good faith the conduct of a witness, or of an officer of the Court; a head of a 
department censuring in good faith those who are under this orders; a parent censuring in good 
faith a child in the presence of othe r children; a schoolmaster, whose authority is derived from a 
parent, censuring in good faith a pupil in service;' a banker censuring in good faith, the cashier of

parent, censuring in good faith a pupil in service;' a banker censuring in good faith, the cashier of 
his bank for the conduct of such cashier as such cashier are within this exception.

Eighth E xception - Accusation preferred in good faith to authorised person:  It is not defamation to 
prefer in good faith an accusation against any person to any of those who have lawful authority 
over that person with respect to the subject matter of accusation.   
If A in good faith accuses Z before a Magistrate; if A in good faith complains of the conduct of Z, a 
servant, to Z's master; if A in good faith complains of the conduct of Z, a child -Z's father A is within 
this exception.  
Ninth Exception - Imputation made in good faith by person for protection of his or other's 
interest:  It is not defamation to make an imputation on the character of another provided that the 
imputation be made in good faith for the protection of the interest of the person mak ing it, or of 
any other person, or for the public good.   
(a) A, a shopkeeper, says to B, who manages his business —"Sell nothing to Z unless he pays you

(a) A, a shopkeeper, says to B, who manages his business —"Sell nothing to Z unless he pays you 
ready money, for I have no opinion of his honesty." A is within the exception, if he has made 
this imputation on Z in good faith for the protection of his own intere sts. 
  
(b) A, a Magistrate, in making a report of his own superior officer, casts an imputation on the 
character of Z. Here, if the imputation is made in good faith, and for the good, A is within the 
exception.  
  
Tenth Exception - Caution intended for good of person to whom conveyed or for public good:  It is 
not defamation to convey a caution, in good faith, to one person against another, provided that 
such caution be intended for the good of the person to whom it is conveyed, or of  some person in 
whom that person is interested, or for the public good.  
  
500.  Punishment for defamation:

500.  Punishment for defamation:  
Whoever defames another shall be punished with simple imprisonment for a term which may 
extend to two years, or with fine, or with both.  
  
501.  Printing or engraving matter known to be defamatory:  
Whoever prints or engraves any matter, knowing or having good reason to relieve that such matter

is defamatory of any person, shall be punished with simple imprisonment for a term which may 
  
502.  Sale of printed or engraved substance containing defamatory matter:  
Whoever sells or offers for sale any printed or engraved substance containing defamatory matter 
knowing that it contains such matter, shall be punished with simple imprisonment for a term which 
may extend to two years, or with fine, or with both.  
  
CHAPTER XXII  
OF CRIMINAL INTIMIDATION, INSULT AND ANNOYANCE  
503.  Criminal Intimidation:  
Whoever threatens another with any injury to his person, reputation or property, or to the person 
or reputation of any one in whom that person is interested, with intent to cause alarm to that 
person, or to cause that person to do any act which he is not l egally bound to do, or to omit to do 
any act which that person is legally entitled to do, as the means of avoiding the execution of such

any act which that person is legally entitled to do, as the means of avoiding the execution of such 
threat, commits criminal intimidation.  
Explanation:  A threat to injure the reputation of any deceased person in whom th e person 
threatened is interested, is within this section.  
 
A, for the purpose of inducing B to desist from prosecuting a civil suit, threatens to burn B's house. 
A is guilty of criminal intimidation.  
Ingredients:  This section has the followi ng essentials: --- 
1. Threatening a person with any injury -- 
(i) to this person, reputation, or property; or  
(ii) to the person or reputation of any one in whom that person is interested.  
 
2. Threat must be with intent ---

(a) to cause harm to that person, or  
(b) to cause that person to do any act which he is not legally bound to do as the means of 
avoiding the execution of such threat, or  
(c) to cause that person to omit to do any act which that person is legally enti tled to do as the 
means of avoiding the execution of such threat.  
 
Words, "well, I will see you" do not constitute an offence under Section 506.  
  
504.  Intentional insult with intent to provoke breach of the peace:  
Whoever intentionally insults, and thereby gives provocation to any person, intending or knowing it 
to be likely that such provocation will cause him to break the public peace, or to commit any other 
offence, shall be punished with imprisonment of either d escription for a term which may extend to 
  
505.  Statements conducing to public mischief:  
(1) Whoever makes, publishes, or circulates any statement, rumour or report -

(1) Whoever makes, publishes, or circulates any statement, rumour or report - 
(a) with intent to cause or incite, or which is likely to cause or incite, any officer, soldier, 
sailor, or airman in the Army, Navy or Air Force of Pakistan to mutiny, offence or 
otherwise disregard or fail in his duty as such; or  
(b) with intent to cause, or which is likely to cause, fear or alarm to the public or to any 
section of the public whereby any person may be induced to commit an offence against 
the State or against the public tranquillity; or  
(c) with intent to incite, o r which is likely to incite, any class or community of persons to 
commit any offence against any other class or community, shall be punished with 
imprisonment for a term which may extend to seven years and with fine.  
 
(2) Whoever makes, publishes or circulates any statement or report containing rumour or

(2) Whoever makes, publishes or circulates any statement or report containing rumour or 
alarming news with intent to create or promote, or which is likely to create or promote, on 
grounds of religion, race, place of birth, residence, language, caste or communi ty or any other 
ground whatsoever, feelings of enmity, hatred or ill -will between different religious, racial, 
language or regional groups or castes or communities, shall be punished with imprisonment

for a term which may extend to seven years and with fin e. 
  
Explanation:  It does not amount to an offence within the meaning of this section, when the person 
making, publishing or circulating any such statement, rumour or report has reasonable grounds for 
believing that such statement, rumour or report is true and makes, publis hes or circulates it in 
good faith and without any such intent as aforesaid.  
  
506.  Punishment for criminal intimidation:  
Whoever commences the offence of criminal intimidation shall be punished with imprisonment of 
either description for a term which may extend to two years or with fine or with both.  
 If threat be to 
cause death or 
grievous hurt, 
etc.:  And if the thre at be to cause death or grievous hurt, or to cause the destruction 
of any property by fire, or to cause an offence punishable with death or 
imprisonment for life, or with imprisonment for a term which may extend to

imprisonment for life, or with imprisonment for a term which may extend to 
seven years, or to impute unchastity to a  woman, shall be punished with 
imprisonment of either description for a term which may extend to seven years, 
  
507.  Criminal intimidation by an anonymous communication:  
Whoever commits the offence of criminal intimidation by an anonymous communication, or having 
taken precaution to conceal the name or abode of the person from whom the threat comes, shall 
be punished with imprisonment of either description for a term which m ay extend to two years, in 
addition to the punishment provided for the offence by the last preceding section.  
  
508.  Act caused by inducing person to believe that he will be rendered an object of Divine displeasure:  
Whoever voluntarily causes or attempts to cause any person to do anything which that person is

Whoever voluntarily causes or attempts to cause any person to do anything which that person is 
not legally bound to do or to omit to do anything which he is legally entitled to do, by inducing or 
attempting to induce that person to believe that he or any p erson in whom he is interested will 
become or will be rendered by some act of the offender an object of Divine displeasure if he does 
not to the thing which it is the object of the offender to cause him to do, or if he does the thing 
which it is object of the offender to cause to him to omit shall be punished with imprisonment of 
either description for a term which may extend to one year, or with fine, or with both.

(a) A suits dhurna at Z's door with the intention of causing it to be b elieved that, by so sitting, he 
renders 2 an object of divine displeasure, A has committed the offence defined in this section.  
  
(b) A threatens Z that, unless Z performs a certain act, A wilt kill one of A's own children, under 
such circumstances that the killing would be believed to render Z an object of Divine 
displeasure. A has committed the offence defined in this section.  
  
509.  Word, gesture or act intended to insult the modesty of a woman:  
Whoever, intending to insult the modesty of any woman, utters any word, makes any sound or 
gesture, or exhibits any object, intending that such word or sound shall be heard, or that such 
gesture or object shall be seen, by such woman, or intrudes upon the privacy of such woman, shall 
be punished with simple imprisonment for a term which may extend to one year, or with fine, or 
with both.

with both.  
  
510.  Misconduct in public by a drunken person:  
Whoever, in a, state of intoxication, appears in any public pla ce, or in any place which it is a 
trespass in him to enter, and there conducts himself in such a manner as to cause annoyance to 
any person be punished with simple imprisonment for a term which may extend to twenty -four 
hours, or with fine which may extend  to ten rupees, or with both.  
  
CHAPTER XXIII  
OF ATTEMPTS TO COMMIT OFFENCES  
511.  Punishment for attempting to commit offences punishable with imprisonment for life or for a 
shorter terms:  
Whoever attempts to commit an offence punishable by this Code with imprisonment for life or 
imprisonment, or to cause such an offence to be committed, and in such attempt does any act 
towards the commission of the offence, shall where no express provision is made by this Code for

towards the commission of the offence, shall where no express provision is made by this Code for 
the punishment of such attempt, be punished with imprisonment of any description provided for

the offence for a term which may extend to one -half of the longest term of imprisonment provided 
for that offence or with such fine daman  as is provided for the offence, or with both.   
(a) A makes an attempt to steal some jewels by breaking, open the box, and finds after so opening 
the box, that there is no jewels in it. He has done an act towards the commission of theft , and 
therefore is guilty under this section.  
  
(b) A makes an attempt to pick the pocket of Z by thrusting his hand into Z's pocket, A fails in the 
attempt in consequence of 2's having nothing in his pocket. A is guilty under this section.  
  
Source:: (1) Punjab Police website. Pakistan Penal Code (as amended until 1997) in PDF - 
[http://www.punjabpolice.gov.pk/user_files/File/pakistan_penal_code_xlv_of_1860.pdf  
Source:: (2) Pakistan Penal Code (2004) - Nadeem Law Book House  
Source:: (3) Gazette of Pakistan Extraordinary, Jan 11, 2005 (Text of Criminal Law (Amendment) Act,

Source:: (3) Gazette of Pakistan Extraordinary, Jan 11, 2005 (Text of Criminal Law (Amendment) Act, 
2004)  
Source:: (4) Text of Protection of Women (Criminal Laws Amendment) Act, 2006 - text av ailable on 
pakistani.org  
Source:: 1997 text [(1) above] double -checked against 2004 text [(2) above] and updated with 
amendments made since by Shehzaad Nakhoda. Error -checking, proof -reading, formatting into 
pakistani.org XML by Shehzaad Nakhoda. Conversti on into HTML using pakistani.org xlst by Shehzaad 
Nakhoda.  
Notes  
1   Sub-section (1) substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII  of 
1981).  
 
2   The following was omitted by A.O. 1961, Art. 2 and Sch.  : " 
 3[(2) ] 3 
".

3   Substituted by A.O. 1949, Sch..  
 
4   Sub-section (3) omitted by Federal Laws (Revision and Declaration) Ordinance, 1981  (XXVII of 1981).  
 
5   Illustration (b) omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
6   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981) for Illustration 
(c). 
 
7   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
8   The following was omitted by A.O. 1961, Art. 2 and Sched  : : 
13. Definition of "Queen"  
  
9   The following was omitted by A.O. 1937  : : 
15. Definition of "British -India"  
  
16. Definition of "Government of India"  
  
10   The following was omitted by A.O. 1937  : : 
18. Definition of Presidency.

11   Sub-clause (a) omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
12   Sub-clause (c) omitted by Federal Laws (Revision and Declaration) Act 1951 (26 of 1951), Section 3 
and Schedule.  
 
13   Sub-clause (d) omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
14   Illustration omitted by A.O., Article 2 and Sched..  
 
15   Sub-clause numbered 'first' omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 
(XXVII of 1981).  
 
16   Inserted by Penal Code (Amendment) Act, V III of 1942.  
 
17   Substituted by Criminal Law (Amendment) Act, 1997 (II of 1997).  
 
18   Inserted by Criminal Law (Amendment) Act, 1997 (II of 1997).  
 
19   Inserted by Criminal Law (Amendment) Act, 1997 (II of 1997).  
 
20   Inserted by A.O. 1937.  
 
21   The following was omitted by Criminal Law  (Extinction of Discriminatory Privileges) Act, 1949 (II of 
1950)  : :

56. Sentence of Europeans and Americans to penal servitude:  
  
22   The following was omitted by Law Reforms Ordinance, XII of 1972, S. 2  : : 
58. Offenders sentenced to transportation how dealt with until, transported:  
  
59. Transportation instead of imprisonment:  
  
23   The following was omitted by Penal Code (Amendment) Act, XVI of 1921, S. 4  : : 
61. Sentence of forfeiture of property:  
  
62. Forfeiture of property, in respect of offenders punishable with death, transportation or 
  
24   Sub-clause (b) omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
25   Inserted by Penal Code Amendment Act, 1898 (IV of 1898).  
 
26   Inserted by Criminal Law (Amendment) Act, 1997 (II of 1997).  
 
27   Inserted by Criminal Law (Amendment) Act, VIII of 1913.

28   Inserted by Penal Code (Amendment ) Act, 1870 (XXVII of 1870).  
 
29   Inserted by Pakistan Penal Code (Amendment) Act, 1950 (VI of 1950).  
 
30   Inserted by Criminal Law (Second Amendment) Ordinance, 1984 (XLIII of 1984).  
 
31   Inserted by Penal Code (Amendment) Act, 1870 (XXVII of 1870).  
 
32   The following was omitted by Act II of 1988  : "Asiatic".  
 
33   The following was omitted by Act II of 1988  : "Asiatic".  
 
34   Substituted by Federal Laws (Re vision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
35   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
36   The following was omitted by Amending Act, 1934 (XXXV of 1934), Section 2 and Sched  : : 
138-A Application of foregoing sections to the Indian Marine Service:  
  
37   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).

37   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
38   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002)  for : "five hundred rupees".  
 
39   Inserted by Criminal Law (Amendment) Act, 1973 (VI of 1973), S. 2.

40   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
41   Substituted by Cr iminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one hundred rupees".  
 
42   Inserted by Prevention of Corruption Laws (Amendment) Act (XIII of 1977), S.2 and Sch..  
 
43   Inserted by Criminal Law (Amendment) Act, XXXVII of 1953.  
 
44   Inserted by Pakistan Penal Code (Amendment) Ordinance, LIX of 1962.  
 
45   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "two hundred rupees".  
 
46   Inserted by Election Offence and Inquiries Act. XXXIX of 1920.  
 
47   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
48   Inserted by Criminal Law (Third Amendment) Ordinance LIV of 1984.  
 
49   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".

49   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
50   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
51   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".

52   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
53   Substituted by Criminal  Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
54   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousa nd rupees".  
 
55   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
56   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
57   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
58   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI o f 2002) for : "five hundred rupees".  
 
59   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
60   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".

60   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
61   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
62   Substituted by Crimin al Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
63   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five tho usand".  
 
64   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".

65   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
66   Substituted  by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
67   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for :  "two hundred rupees".  
 
68   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
69   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "two hundred rupees".  
 
70   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
71   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "two hundred rupees".  
 
72   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
73   Illustration omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).

73   Illustration omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
74   Illustrations omitted by Code of Criminal Procedure Act, X of 1882.  
 
75   Inserted by Criminal Law (Amendment) Act, III of 1894.  
 
76   The following was omitted by Penal Code (Amendment) Act, VIII of 1942, S.3  : : 
216-B. Definition of "harbour" in Sections 212, 216 and 216 -A.

77   Inserted by Criminal Law (Amendment) Act, X of 1886.  
 
78   The following was omitted by Law Reforms Ordinance, XII of 1972, Section 2 and Sched.  : : 
226.  Unlawful return from transportation.  
  
79   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
80   Illustrations (d) and (e) omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 
1981).  
 
81   Words omitted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
82   Inserted by Criminal Law (Amendment) Act, III of 1895.  
 
83   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "two hundred rupees".  
 
84   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
85   Substituted by Criminal Laws  (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".

85   Substituted by Criminal Laws  (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
86   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand ru pees".

87   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
88   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
89   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
90   Substituted by Crimin al Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
91   Substituted by Ord. III of 1980.  
 
92   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
93   Substit uted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
94   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
95   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI o f 2002) for : "two hundred rupees".  
 
96   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".

96   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
97   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
98   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
99   Substituted by Criminal Laws (Reforms) Ordi nance (LXXXVI of 2002) for : "one thousand rupees".

100   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
101   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
102   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "two hundred rupees".  
 
103   Inserted by Paki stan Penal Code (Amendment) Act, XXVII of 1970.  
 
104   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
105   Inserted by Pakistan Penal Code (Amendment) Act, XX of 1965.  
 
106   Inserted by Criminal Law (Amendment) Act, XXV of 1927..  
 
107   Inserted by P.P.C. (Amendment) Ordinance, I of 1982..  
 
108   Inserted by Criminal Law (Amendment) Act, III of 1986, S. 2.  
 
109   Inserted by Pakistan Penal Code (Second Amendment) Ordinance, XLIV of 1980.  
 
110   Inserted by Anti -lslamic Activities of Quadiani Group, Lahori Group and Ahm adis (Prohibition and 
Punishment) Ordinance, XX of 1984.

Punishment) Ordinance, XX of 1984.  
 
111   Sections 299 to 338H substituted by Criminal Law (Amendment) Act, 1997 (II of 1997).

112   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 2.  
 
113   Colon substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 3 for Full -stop: ".".  
 
114   Proviso inserted by Criminal Law (Amendment) Act, 2004  (I of 2005), S. 3.  
 
115   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 4.  
 
116   Substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 5(a) for : "fourteen years".  
 
117   Substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 5(a) for : "fourteen years".  
 
118   Substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 5(b) for : "fourteen years".  
 
119   Substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 6 for :  : 
Provided  that giving a female in marriage shall not be a valid badl -i-sulh.  
 
120   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 7.

120   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 7.  
 
121   Substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 8(i) for : "keeping in view".  
 
122   The following was omitted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 8(ii)  : "in its 
discretion".  
 
123   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 8(iii).

124   Colon substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 8(iv) for Full-stop: ".".  
 
125   Proviso inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 8(iv).  
 
126   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 8(v).  
 
127   Substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 9 for : "fourteen years".  
 
128   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 10.  
 
129   Inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 11(a).  
 
130   Colon substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 11(b) for Full -stop: ".".  
 
131   Proviso inserted by Criminal Law (Amendment) Act, 200 4 (I of 2005), S. 11(b).  
 
132   Colon substituted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 12 for Full -stop: ".".  
 
133   Proviso inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 12.

133   Proviso inserted by Criminal Law (Amendment) Act, 2004 (I of 2005), S. 12.  
 
134   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
135   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI  of 2002) for : "one thousand rupees".  
 
136   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".

137   Inserted by Criminal Law (Amendment) Ordinance, XXIV of 1984.  
 
138   Substit uted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
139   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002)  for : "two hundred rupees".  
 
140   Substituted by Criminal Law (Amendment) Act, III of 1990 for : "age of ten".  
 
141   Substituted by Criminal Law (Amendment) Act, III of 1990 for : "age of ten".  
 
142   Inserted by Criminal  Law (Amendment) Act, III of 1990.  
 
143   Inserted by Protection of Women (Criminal Laws Amendment) Act, 2006, S. 2.  
 
144   The following was omitted by Criminal Law (Amendment) Act, III of 1990, S. 19  : : 
366.  Kidnapping, abducting or inducing woman to compel her marriage,  etc.:  
  
145   Inserted by Penal Code (Amendment) Act, XX of 1923.  
 
146   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).

146   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
147   Inserted by Protection of Women (Criminal Laws Amendment) Act, 2006, S. 3.

148   Inserted by Protection of Women (Criminal Laws Amendment) Act, 2006, S. 4.  
 
149   The following was omitted by Offence of Zina (Enforcement of Hudood) Ordinance, 1979 (VII of 
1979), S. 19  : : 
372.  Selling minor for purposes of prostitution, etc.:  
  
373.  Buying minor for purposes of prostitution, etc.:  
  
150   Substituted by Criminal Law (W. P. Amendment) Ordinance, XXXIV of 1969 for : "one year".  
 
151   The following was omitted by Offence of Zina (Enforcement of Hudood) Ordinance, 1979 (VII of 
375.  Rape:  
  
376.  Punishment of rape:  
  
152   Inserted by Protection of Women (Criminal Laws Amendment) Act, 2006, S. 5.  
 
153   Inserted by Criminal Law (Amemdment) Act, I of 1996.  
 
154   Inserted by Pakistan Penal Code (Amendment) Act, XVI of 1996.  
 
155   Substituted by Criminal Laws (Amendment) Ordinance, III of 1980.

156   The following was omitted by Criminal Law (Amendment) Act, VII of 1993  : "". 
 
157   Substituted by Criminal Laws (Amendment) Ordinance, III of 1980.  
 
158   Substituted by Unknown.  
 
159   Inserted by Pakistan Penal Code (Second Amendment) Ordinance. XXX of 1981, S. 2.  
 
160   Substituted by Criminal Laws (A mendment) Ordinance, XXXIII of 1981 for : "three".  
 
161   Substituted by Pakistan Penal Code (Amendment) Ordinance, XLI of 1980.  
 
162   Substituted by Criminal Laws (Amendment) Ordinance, III of 1980.  
 
163   Substituted by C riminal Laws (Amendment) Ordinance, III of 1980 for : "may extend to".  
 
164   Substituted by Criminal Laws (Amendment) Ordinance, III of 1980 for : "may extend to". 
 
165   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "five hundred rupees".  
 
166   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".

166   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "one thousand rupees".  
 
167   Substituted by Criminal Law (Amendment) Act, 1997 (II of 1997).

168   Inserted by Criminal Law (Amendment) Act, III of 1895.  
 
169   Substituted by Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981).  
 
170   Sections 489 -A to 489 -D inserted by Currency -Notes Foreign Act, XII of 1899, S. 2.  
 
171   Inserted by Penal Code (Amendment) Act, VI of 1943, S. 2.  
 
172   Inserted by Criminal Law (Amendment) Ordinance, 2002 (LXXXV of 2002).  
 
173   The following was omitted by Workmen's Breach of Contract (Repealing) Act III of 1925), S. 2 and 
Schedule  : : 
490.  Breach of contract of service during voyage or journey  
  
174   Substituted by Criminal Laws (Reforms) Ordinance (LXXXVI of 2002) for : "two hundred rupees".  
 
175   The following was omitted by Workmen's Breach of Contract (Repealing) Act III of 1925), S. 2 and 
492.  Breach of contract to serve at distant place to which servant is conveyed at masters expense:

492.  Breach of contract to serve at distant place to which servant is conveyed at masters expense:  
  
176   The following was omitted by Offence of Zina (Enforcement of Hudood) Ordinance, 1979 (VII of 
493.  Cohabitation caused by a man deceitfully inducing a belief of lawful marriage:

177   Inserted by Protection of Women (Criminal Laws Amendment) Act, 2006, S. 6.  
 
178   Inserted by Protection of Women (Criminal Laws Amendment) Act, 2006, S. 7.  
 
179   The following was omitted by Offence of Zina (Enforcement of Hudood) Ordinance, 1979 (VII of 
497.  Adultery:  
  
498.  Enticing or taking away or detaining with criminal intent a married woman:  
  
180   Proviso omitted by Criminal Law (Amendment) Act, IV of 1986.

1  
 
Property Rights In Pakistan: Laws, Regulations,  
Transfers & Enforcement   
RAJA RAFI ULLAH  AND M. SHAAF NAJIB, Pakistan  Institute  of Development  Economics,  Islamabad.  
 
PROPERTY  RIGHTS:  WHAT  ARE  THEY?  
Defining, allocating, and protecting property rights is an essential tool to form the basis of efficient and 
effective markets and society. ‘Property Rights’ is a term used to define the right to possess resources and the 
right to determine their utili sation. The term is not limited to just public ownerships, b ut property rights are 
extended to private individuals and organi sations . However, the issue of property rights remains a highly 
complex matter and must be thoroughly assessed.  
Every country defines property rights through various laws , rules, and regulati ons, with ultimate  
enforcement of property rights  the responsibility of the state and its institutions.

enforcement of property rights  the responsibility of the state and its institutions.  
In the case of Pakistan, it is essential  to study the relevant laws defining and governing property rights 
comprehensively . This brief aims to describe  Pakistan's existing land property rights  and evaluate the land 
record system. Moreover, the brief will also identify the laws regulating property rights in Pakistan a nd analy se 
the right to transfer land and property . 
 
DEFINING  PROPERTY  AND  LAND  IN PAKISTA N 
 The terms  ‘Land’ and ‘Property ’ are often used interchangeably in Pakistan. However, as per the 
regulations , property , and land have two separate definitions.  
 In Pakistan, property  means any thing  tangible or intangible that can be owned by or vested in by an

 In Pakistan, property  means any thing  tangible or intangible that can be owned by or vested in by an 
individual. Any property that physically exists, even temporarily, is referred to as tangible . In contrast,  a 
property is considered intangible when it does not physically exist, such as patents or intellectual 
property rights.  
 On the other hand, ‘Land’ is defined as immovable property. Subsequently, we can infer that ‘Land ’ is a 
type of ‘Property ’, falling under the tangible category. There are other types of  ’Property ’, as explained 
above.  
 We can, thus, conclude based on the information mentioned a bove  that ‘Property ’ and ‘Land ’ as per the 
legal definitions cannot be used interchangeably and are defined independently.  
Pakistan’s property definitions are further classified under immovable and moveable properties.  As per 
these,  immovable property incl udes the following:

these,  immovable property incl udes the following:  
 Land, buildings , and b enefits gained from  land and other things attached to the earth  
 Permanently fastened to anything attached to th e earth  
 Hereditary allowances  
 Rights to ways  
     
  PIDE  KNOWLEDGE BRIEF  
    No. 202 2:63 March  17

2  Lights  
 Ferries  
 Fisheries  
The following, however, are not to be considered as immovable property : 
 Standing timber  
 Growing crops or grass  
 Fruit upon and juice in trees regardless of whether it exists presently or currently is just expected to 
grow in future  
 Machinery embedded in the earth,  particularly in cases wh ere it is  dealt with apart from the land.  
The above  are thus considered under ‘Moveable Property ’. This is because of the definition of ‘Moveable 
Property ’, explained in reference to immovable properties. In summation, a ll property that cannot be defined as 
immovable property  shall be considered ‘Moveable Property ’.  
 
Fig. 1.  Immovable vs. Movable Property  
 
LAND  OWNERSHIP:  WHO  IS ALLOWED?  
The property rights are defined and protected under the Constitution of Pakistan through various laws and

The property rights are defined and protected under the Constitution of Pakistan through various laws and 
rules and regulations. Special a nd specific laws are in place  to define and protect different types of property 
rights.  
''Immovable Property''  
- Land  
- Buildings  
- Things Attached to Earth  
- Ferries  
- Fisheries  
But Doesn't Include . . .  
- Crops or Grass, Fruits, Trees  
-Standing Timber  
- Machinery attached to Earth  ''Movable Property''  
 
"Everything that is not defined as 
immovable property is defined as 
movable property.''

3 Four articles of the Constitution of Pakistan deal with private property rights in th e country. These include 
Articles1 23, 24, 172 , and 173.  
 
Regulation and Administration of Property Rights with Special Reference to Land Records   
The system of land records and enforcement of property rights system in Pakistan are  closely tied to  the 
‘Revenue Collection’ system. Since colonial times, revenue departments have done law enforcement of 
property rights and recording and maintenance of land . The respective revenue departments of prov inces are in 
charge of land administration and enforcement of property rights.2  
These provincial revenue departments are ‘ with which every person has to come in contact concerning  any 
matter in rel ation to or arising out of land’ .3 However, the system is devolved so that immediate maintenance of 
and hence any changes in land records happens at the sub -district level , i.e., the Village and Tehsil levels.4 The

and hence any changes in land records happens at the sub -district level , i.e., the Village and Tehsil levels.4 The 
figure above depicts the formal levels characteristic of this devolution  (See Figure 2) . 
 
Fig. 2.  Levels of Land Revenue and Administration System  
 
1 Constitution of Pakistan  
Article 23 : 'Every citizen shall have the right to acquire, hold and dispose of property  in any part of Pakistan, subject to the 
Constitution and any reasonable  restrictions imposed by law in the public interest'.  
Article 24 : ‘No property shall be compulsorily acquired or taken possession of save  for a public purpose, and save by the 
authority of law which provides for  compensation therefore and either fixes the amount of compensation or  specifies the principles on 
and the manner in which compensation is to  be determined and given'.

and the manner in which compensation is to  be determined and given'.  
Article 172 : ‘Any property, which has no rightful owner shall, if located in a province,  vest in the Government of that pro vince 
and in every other case, in the  Federal Government’.  It simply means that if either the federal or the Provincial Government  does not 
own a property, then private individuals shall own it.  
Article 173 establishes Federal and Provincial Governments’ r ights to purchase or acquire any property that shall vest in the 
Federal or concerned Provincial Government   
2 A GUIDE ON LAND AND PROPERTY RIGHTS IN PAKISTAN (2012)  pg. 15  
3 Ibid.  
4 The basic unit for revenue administration and land administration is village/mauza. ‘Patwari’ is the most junior official wit hin 
the revenue cadre but performs the important role of maintenance of land record registers. However, for administrative conven ience, it

the revenue cadre but performs the important role of maintenance of land record registers. However, for administrative conven ience, it 
is at the Tehsil level that these records are verified. The revenue officer at the Tehsil level called the ‘Tehsildar’ direct ly supervises all 
‘patwaris’ in his/her tehsil. The ‘Tehsildar’ office is also in charge of making sure that all records m ade by ‘patwaris’ are correct and 
updated. Furthermore, the ‘Tehsildar’ office is also responsible for sanctioning of sale, purchase and mutation of land.

4 This land record keeping and administration system has been in practice since the middle of the  18th 
Century . The most easily traceable modern law that this system emanates from is the Law Revenue Act, 1967. 
All provinces and regions in Pakistan have adopted th is law with minor changes and made relevant revenue and 
administration rules.5  
 
LAND  RECORD  
Land record s are the backbone of property rights enforcement. If no mechanism of maintaining land 
record s exists, enforcement of property rights is impossible. Land  records are essential not only for tracking and 
recording land ownership but also for revenue collection.  
 
An efficient Land Record System must have some essential  characteristics:  
 It should maintain the record of measurement, identification, partition, and delineation of the 
landholding.  
 It should be able to  identify and differentiate between cultivable and non -cultivable land.

 It should be able to  identify and differentiate between cultivable and non -cultivable land.  
 Village common land used for the collective purpose such as graveyards, grazing lands, community 
buildings etc. , must be properly identified.  
 Land ownership and transfer of ownership data must be efficiently maintained.  
In Pakistan, to update the ‘Record of Rights ’, a comprehensive Settlement Operation is conducted every 
25 years. Following the Settlement Operation, Jamabandi is conducted every four years to prepare a Register of 
Mutations, commonly known as ‘Intaqalat’.  
Land revenue remains one of the significant  sources for tax collection, and hence there is a well -
established system of land value assessment. Upon completion, the land records are handed over to the 
District Collector, and the team moves on to the next district. The downside to the settlement operation is

District Collector, and the team moves on to the next district. The downside to the settlement operation is 
that it is highly time -consuming, taking three to four years on average to conduct the operation in just one  
district.   
                                                           
5 A GUIDE ON LAND AND PROPERTY RIGHTS IN PAKISTAN (2012)  
BOX 1: Settlement Operation  
 
Settlement Operations are being carried out since the mid -18th century for the purpose of Land Record maintenance. It 
is a vast operation conducted under the supervision of Revenue Department and led by the Settlement Officer. 
Settlement Officers during the Settlement Operations are extended the powers  of Collector, which normally is the 
power of Revenue Deputy Commissioner.  
 
The operation has two main objectives:  
1. Conducting survey of the district to measure and map the land of every village.

1. Conducting survey of the district to measure and map the land of every village.  
2. To ascertain the value of total revenue due from a district before apportioning of the revenue among the land 
holders.

5 Laws Regulating  Property Rights in Pakistan  
Fig. 3.  Laws Regulating Property Rights in Pakistan  
 
The laws that regulate property rights in Pakistan and  are relevant to our research questions are 
summari sed in the section below.  
(i) Land Revenue Act, 19676 – Each province has its own set of laws that emanate from the Land 
Revenue Act, 1967. This is the basic law that deals with the records of rights and transfers through 
mutations. Each of the provinces has adopted this law, albeit with minor changes .  
(ii) Tran sfer of Property Act, 18827 – The general law describ ing and regulating matters of property 
transfer  (lease, sale, mortgage , etc.) is the Transfer of Property Act, 1882.  
(iii) Registration Act, 19088 – The general law that regulates the registration of documents is the 
Registration Act, 1908. This law is applicable in our context, as whenever property rights are

Registration Act, 1908. This law is applicable in our context, as whenever property rights are 
transferred or mutated, often requisite docume ntation needs to be registered( particularly in urban 
areas) . 
(iv) Local and Special Laws – These local  and special laws include laws governing housing societies 
whether they fall under the private category, cooperative societies, mutual societies , and cantonment 
boards , etc.  
Some of the above -mentioned laws are more relevant in a rural context , whereas others are more 
applicable in urban areas. Some laws have ‘overlapping applications ’ but on a general and practical levels , laws 
governing  immovable property in  rural areas are different from  the urban areas ' immoveable property laws .9 As 
we move forward and discuss the processes involved, this difference will become more apparent .

we move forward and discuss the processes involved, this difference will become more apparent .  
                                                           
6 West Pakistan Land Revenue Act, 1967  
7 Transfer of Property Act, 1882  
8 The Registration Act, 1908  
9 A GUIDE ON LAND AND PROPERTY RIGHTS IN PAKISTAN (2012), UN -Habitat, pg. 7

6 How are Property Rights Transferred in Pakistan?  
The fundamental  law regulating property transfer  in Pakistan is the Transfer of Property Act, 1882. This 
law, along wi th Land Revenue Act, 1967 and Registration Act, 1908 , regulates the transfer of immovable 
property (land) in Pakistan. The processes and steps involved in transferring  property differ depending on 
whether the land to be transferred is ‘rural’ or ‘urban’.  
The following sections  outline the steps involve d in each of the two cases.  
 
BOX 2: Transfer of Property Rights in Rural Areas  
Note: The basic law that regulates transfer of immovable property/land in rural agriculture areas is the 
Land Revenue Act, 1967 , its respective provincial versions and land rules enacted using the 
aforementioned act from time to time. Furthermore, the Transfer of Property Act, 1882 supplements the 
aforementioned law particularly with reference to defining ‘property’, ‘transfer’ an d relevant limits and

aforementioned law particularly with reference to defining ‘property’, ‘transfer’ an d relevant limits and 
conditions.  
Step 1 – Any sane person or a minor (through their leg al guardian) can report to the Patwari  their intention 
to transfer their property rights. (sale, mortgage, gift or otherwise) If such a transfer has already taken plac e 
and the owner has died, then the report to patwari has to be made within three months.  
Step 2 – Upon being notified, the patwari is supposed to enter and record the intention to transfer rights 
in his/her daily register, and provide a free of charge cop y of the entries in their daily register to the 
person reporting the event. Furthermore, the patwari is supposed to inform the concerned union council 
for public display of what has been reported to him/her. The patwari then has the responsibility to take 
the case higher up the revenue ladder (tehsildar office), so that entries are changed in the mutations 
register.

register.  
Step 3 – A revenue officer in the concerned office of tehsildar (normally tehsildar or naib -tehsildar) is 
supposed to check, verify and then e ither accept or reject the transfer. Tehsildar has the power to reject any 
transfer expect those that involve cases of inheritance, are done through a registered deed or have been 
decreed by a court of law.  
Step 4 – The revenue officer from the office of tehsildar is supposed to note the precise description of rights 
that are being transferred, get signature of the person whose rights are being acquired, and make sure that the 
person is correctly identified by two persons, usually village headmen or member s of the concerned union 
council.  
Step 5 – Ideally such a proposed transfer is to be verified through an open assembly of landlords from the 
area before records are changed in the mutations register.

council.  
area before records are changed in the mutations register.  
Step 6 – Typically it is not obligatory in rural areas to register the transfer of property separately. But in 
some cases it may be require or advisable to register this transfer under the Registration Act, 1908.

7  
 
PROPOSED AND ONGOING REFORMS TO THE LAND RECORD & MANAGEMENT SYSTEM  
In recent years , there has been a push across all provinces and federal territories to digiti se all the 
land records and create more efficient management and transfer systems through the aid of technology . 
Some provinces are ahead of others in this regard regarding  digiti sing technology to aid record -keeping 
and management of records and transfers. For instance , an efficient system is being implemented under 
Punjab's provisions of the Punjab Land Record Authority Act, 2017 . ‘Arazi Record Centers’ are being set 
up in each tehsil that shall have digiti sed records of all land ownership. The processes in areas where 
these centers are already operational might be slightly different from  what is described above in this 
brief. How ever, despite this digiti sation, the old system used for record -keeping and maintenance of

brief. How ever, despite this digiti sation, the old system used for record -keeping and maintenance of 
records as described in this brief is still runs in parallel . It often takes precedence in case of any 
discrepancy.  
 
BOX 3: Transfer of Property Rights in Urban Area s 
Note: The basic laws regulating transfer of property in urban areas include Land Revenue Act, 1967, 
Transfer of Property Act, 1882 and Registration Act, 1908.  
All transfers of immovable property in urban areas are required to be registered und er the Registration Act, 
1908. This registration is necessary for official property records and tax purposes. This registration is done 
with the concerned sub -registrar which is normally the tehsildar office. Once the registration is made, then 
the office of tehsildar makes the mutation in the revenue records.  
The most common mode of transfer of immovable property in urban areas is through sale/purchase. The processes  
involved in this are summari sed below:

involved in this are summari sed below:  
Process 1 – Obtain ‘Fard ’ for proof of ownership from relevant office within the revenue department, if one 
is not in possession already.  
Process  2 – Use the appropriate stamp paper to draft the sale deed/contract. Usually experienced deed writers 
and/or lawyers are hired for th is purpose.  
Process  3 – Payment of relevant stamp duty fees, capital gains tax and other related fees  
Process  4 – Registration of the sale deed with the relevant sub -registrar in whose jurisdiction the property is 
located.  
Process 5 – Eventual mutation in the sub -registrar office in the revenue record.  
Note:  A significant percentage of total land in urban areas in Pakistan is covered by private housing 
societies, cooperatives and cantonments. For transfer of land (including sale /purchase ) in these areas ,

societies, cooperatives and cantonments. For transfer of land (including sale /purchase ) in these areas , 
involved parties don’t necessarily follow the processes mentioned above. This is because most of the 
time, the housing society or cooperative owns all of its land in the official revenue records. The owners 
of land and other immovable property are given ‘allotment letters’ which serve the purpose of proof of 
ownership /possession . These allotment letters are used when properties are being transferred. Sale deeds 
are drafted and signed by involved parties on stamp papers, but the entire transaction can be c ompleted 
in coordination with the relevant housing authority’s office without the need to go the sub -registrar 
office or any office of the provincial revenue system.

8 REFERENCES  
Punjab Land Record Authority Act,  2017 . 
The Constitution of Islamic Republic of Pakistan . 
The Registration Act, 1908 . 
Transfer of Property Act, 1882 . 
UN Habitat, 2012. A GUIDE ON LAND AND PROPERTY RIGHTS IN PAKISTAN . Available at: http://  
unhabitat .org.pk/wp -content/uploads/2021/07/A -Guide -on-Land -and-Property -Rights -in-Pakistan.pdf  
West Pakistan Land Revenue Act, 1967 .

4/28/24, 3:18 PM The Stamp Act 1899
punjablaws.gov.pk/laws/15.html 1/60THE STAMP ACT, 1899
(Act II of 1899)
C O N T E N T S
 
SECTION                                 HEADING
 
CHAPTER I
PRELIMINAR Y
        1.           Short title, extent and commencement.
        2.           Definitions.
 
CHAPTER II
STAMP-DUTIES
A-Of the liability of instruments to duty
        3.           Instruments char geable with duty .
        4.           Several instruments used in single transaction of sale, mortgage or settlement.
        5.           Instruments relating to several distinct matters.
        6.           Instruments coming within several descriptions in Schedule I.
        7.           Policies of sea-insurance.
        8.           Bonds, debentures or other securities, issued on loans under Act XI, 1879.
        9.           Power to reduce, remit or compound duties.
      9-A.        Power of Government to exempt certain instruments.
B-Of stamps and the mode of using them

9.           Power to reduce, remit or compound duties.
       10.          Duties how to be paid.
       11.          Use of adhesive stamps.
       12.          Cancellation of adhesive stamps.
       13.          Instruments stamped with impressed stamps how to be written.
       14.          Only one instrument to be on same stamp.
       15.          Instrument written contrary to section 13 or 14 deemed unstamped.
       16.          Denoting Duty .
C-Of the time of stamping Instruments
       17.          Instruments executed in Pakistan .
       18.          Instruments other than bills and notes executed out of Pakistan.
       19.          Bills and notes drawn out of Pakistan .
D-Of valuations for duty
       20.          Conversion of amount expressed in foreign currencies.
       21.          Stock and marketable securities how to be valued.

       22.          Effect of statement of rate of exchange or average price.
       23.          Instruments reserving interest.
     23-A.        Certain instruments connected with mortgages of marketable securities to be
chargeable as agreements.
       24.          How transfer in consideration of debt, or subject to future payment, etc., to be
charged.
       25.          Valuation in case of annuity , etc.
       26.          Stamp where value of subject-matter is indeterminate.
       27.          Facts af fecting duty to be set forth in instrument.
     27-A.        Value of immovable property .
       28.          Direction as to duty in case of certain conveyances.
E-Duty by whom payable
       29.          Duties by whom payable.
       30.          Obligation to give receipt in certain cases.
 
CHAPTER III

punjablaws.gov.pk/laws/15.html 2/60ADJUDICA TION AS TO ST AMPS
       31.          Adjudication as to proper stamp.
       32.          Certificate by Collector .
     32A.        Certificate of designated officer.
 
CHAPTER IV
INSTRUMENTS NOT  DUL Y STAMPED
       33.          Examination and impounding of instruments.
       34.          Special provision as to unstamped receipts.
       35.          Instruments not duly stamped inadmissible in evidence, etc.
       36.          Admission of instrument where not to be questioned.
       37.          Admission of improperly stamped instruments.
       38.          Instruments impounded how dealt with.
       39.          Collector ’s power to refund penalty paid under section 38, sub-section (1).
       40.          Collector ’s power to stamp instruments impounded.
       41.          Instruments unduly stamped by accident.

40.          Collector ’s power to stamp instruments impounded.
       42.          Endorsement of instruments on which duty has been paid under section 35, 40 or
41.
       43.          Prosecution for of fence against Stamp-law .
       44.          Persons paying duty or penalty may recover same in certain cases.
       45.          Power of Revenue Authority to refund penalty or excess duty in certain cases.
       46.          Non-liability for loss of instruments sent under section 38.
       47.          Power of payer to stamp bills and promissory notes received by him unstamped.
       48.          Recovery of duties and penalties.
     48A.         Power of Collector to seal premises.
 
CHAPTER V
ALLOW ANCES FOR ST AMPS IN CER TAIN CASES
       49.          Allowance for spoiled stamps.
       50.          Application for relief under section 49 when to be made.

CHAPTER V
       51.          Allowance in case of printed forms no longer required by Corporations.
       52.          Allowance for misused stamps.
       53.          Allowance for spoiled or misused stamps how to be made.
       54.          Allowance for stamps not required for use.
       55.          Allowance on renewal of certain debentures.
 
CHAPTER VI
REFERENCE AND REVISION
                56.  Control of, and statement of case to, Chief Revenue Authority.
       57.          Statement of case by Chief Revenue Authority to High Court.
       58.          Power of High Court to call for further particulars as to case stated.
       59.          Procedure in disposing of case stated.
       60.          Statement of case by other Courts to High Court.

59.          Procedure in disposing of case stated.
       61.          Revision of certain decisions of Courts regarding the suf ficiency of stamps.
 
CHAPTER VII
CRIMINAL  OFFENCES AND PROCEDURE
       62.          Penalty for executing, etc., instrument not duly stamped.
       63.          Penalty for failure to cancel adhesive stamp.
       64.          Penalty or omission to comply with provisions of section 27.
     64A.         Punishment for omission to comply with the provision of the Act.
       65.          Penalty for refusal to give receipt, and for devices to evade duty on receipts.
       66.          Penalty for not making out policy , or making one not duly stamped.

punjablaws.gov.pk/laws/15.html 3/60       67.          Penalty for not drawing full number of bills or marine policies purporting to be in
sets.
       68.          Penalty for post-dating bills, and for other devices to defraud the revenue.
       69.          Penalty for breach of rule relating to sale of stamps and for unauthorised  sale.
       70.          Institution and conduct of prosecutions.
       71.          Jurisdiction of Magistrates.
       72.          Place of trial.
 
CHAPTER VIII
SUPPLEMENT AL PROVISIONS
       73.          Books, etc., to be open to inspection.
       74.          Power to make rules relating to sale of stamps.
       75.          Power to make rules.
       76.          Publication of rules.
     76-A.        Delegation of certain powers.
       77.          Savings as to court-fees.
       78.          Act to be translated and sold cheaply .
       79.          [Repealed ].
 
SCHEDULE I

76-A.        Delegation of certain powers.
 
SCHEDULE I
STAMP-DUTY  ON INSTRUMENTS
 
SCHEDULE II
[Repealed ]
 
[1]THE ST AMP  ACT , 1899
[27 January 1899]
An Act to consolidate and amend the law r elating to Stamps
      WHEREAS it is expedient to consolidate and amend the law relating to stamps;
      It is hereby enacted as follows:-
CHAPTER I
1.   Short title, extent and commencement.–  (1) This Act may be called the [2][* * *] Stamp
Act, 1899.
      [3][(2)  It extends to the whole of [4][the Punjab].
         (3)  It shall come into force on the first day of July , 1899.
2.   Definitions.–  In this Act, unless there is something repugnant in the subject or context,–
         (1)  “banker”  includes a bank and any person acting as a banker;

         (2)  “bill of exchange”  mean s a bill of exchange as defined by the Negotiable Instruments
Act, 1881, and includes also a hundi, and any other document entitling or purporting to
entitle any person, whether named there in or not, to payment by any other person of,
or to draw upon any other person for , any sum of money;
         (3)  “bill of exchange payable on demand”  includes–
               (a)  an order for the payment of any sum of money by a bill of exchange or promissory
note, or for the deliv ery of any bill of exchange or promissory note in satisfact ion
of any sum of money , or for the payment of any sum of money , out of any

punjablaws.gov.pk/laws/15.html 4/60particular fund which may or may not be available, or upon any condition or
contingency which may or may not be performed or happen;
               (b)  an order for the payment of any sum of money weekly , monthly or at any other
stated periods; and
               (c)  a letter of credit, that is to say, any instrument by which one person authorises
another to give credit to the person in whose favour it is drawn;
         (4)  “bill of lading”  includes a “through  bill of lading”, but does not include a mate’ s
receipt;
   [5][(4A)   “Board of Revenue”  means the Board of Revenue established under the Punjab
Board of Revenue Act, 1957 (XI of 1957);]
         (5)  “bond”  includes–
                    (a)   any instrument whereby a person obliges himself to pay money to another , on
condition that the obligation shall be void if a specified act is performed, or is not
performed, as the case may be;

               (b)  any instrument attested by a witness and not payable to order or bearer , whereby a
person obliges himself to pay money to another; and
               (c)  any instrument so attested, whereby a person obliges himself to deliver grain or other
agricultural produce to another;
         (6)  “chargeable” means, as applied to an instrument executed or first executed after the
commencement of this Act, chargeable under this Act and, as applied to any other
instrument, chargeable under the law in force in [6][Pakistan] when such instrument was
executed, or where several persons executed the instrument at different times, first
executed;
         (7)  “cheque” means a bill of exchange drawn on a specified banker and not expressed to be
payable otherwise than on demand;

executed;
      [7][(8)  “Chief Revenue Authority”  means the Senior Member of the Board of Revenue;]
      [8][(9)  “Collector ” means the Collector of a District appointed under the Punjab Land
Revenue Act, 1967 (XVII of 1967) and includes an officer authorized by the
Government to exercise the powers of the Collector;]
   [9][(9A)   “Commissioner ” means a Commissioner of a Division appointed under the Punjab
Land Revenue Act, 1967 (XVII of 1967) and includes an Additional Commissioner;]
       (10)  “conveyance”  includes a conveyan ce on sale and every instrument by which property ,
whether movable or immovable, is transferred inter vivos  and which is not otherwise
specifically provided for by Schedule I;
   [10][(11)  “duly stamped”, means affixation of an adhesive or impressed stamp or e-stamp of

not less than the requisite amount and that the stamp has been legally affixed, used or
electronically generated;]
[11][(11A) “electr onic”  include s electrical, digital, magnetic, optical, biometric,
electrochemical, wireless or electromagnetic technology;]
[12][(11B)  “e-stamp”  means a paper printed or partially printed containing a bar code or
having any of  its unique identification code and such other information, as may be
specified by the rules, to be generated and printed, on deposit of money equivalent to
chargeable stamp duty in the account of the Government;]
       (12)  “executed”  and “execution” , used with reference  to instruments, mean “signed” and
“signature”;
[13][(12A)  “Government”  means Government of the Punjab;]
   [14][(13)  “impr essed stamp”  includes–

punjablaws.gov.pk/laws/15.html 5/60(a)    the label af fixed and impressed by the proper of ficer;
(b)    the stamp embossed or engraved on a stamp paper; and
(c)    an e-stamp;]
       (14)  “instrument”  inclu des every docu ment by which any right or liability is, or purports
to be, created, transferred, limited, extended, extinguished or recorded [15][and
includes any instrument executed in electronic form] ;
       (15)  “instrument of partition”  means any instrument whereby co-owners of any property
divide or agree to divide such property in severalty , and includes also a final order for
effecting a partition passed by any Reve nue-authority or any Civil Court and an award
by an arbitrator directing a partition;
       (16)  “lease”  means a lease of immovable property , and includes also–
               (a)  a patta ;
               (b)  a kabuliyat  or other undertaking in writing, not being a counter -part of a lease, to

(a)  a patta ;
cultivate, occupy or pay or deliver rent for , immovable property;
               (c)  any instrument by which tolls of any description are let;
               (d) any writing on an application for a lease  intended to signify that the application is
granted;
[16][(16-A)  “marketable security”  means a security of such a description as to be capable of
being sold in any stock market in [17][Pakistan ] or in the United kingdom ];
       (17)  “mortgage-deed” includes every instrument whereby for the purpose of securing money
advanced, or to be advanced, by way of loan, or an existing or future debt, or the
performance of an engagement, one person transfers, or creates, to, or in favour of,
another, a right over or in respect of specified property;
[18][(17A) “multi-storey” means a building having more than three storeys including basement;]

       (18)  “paper” includes vellum, parchment or any other material on which an instrument
may be written;
       (19)  “policy of insurance”  includes–
               (a)  any instrument by which one person, in consideration of a premium, engages to
indemnify another against loss, damage or liability arising from an unknown or
contingent event;
               (b)  a life-policy, and any policy insuring any person against accident or sickness, and any
other personal insurance [19][* * *;
               (c)  * * * * * * * * * * *]
       (20)  “policy of sea-insurance”  or “sea-policy” –
               (a)  means any insurance made upon any ship or vessel (whether for marine or inland
navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon

(a)  means any insurance made upon any ship or vessel (whether for marine or inland
any goods, merchandise or property of any description whatever on board of any ship
or vessel, or upon the freight of, or any other interest which may be lawfully insured
in, or relating to, any ship or vessel; and
               (b)  includes any insurance of goods, merchandise or property for any transit which
includes not only sea risk within the meaning of clause (a), but also any other risk
incidental to the transit insured from the commencement of the transit to the
ultimate destination covered by the insurance;
                           Where any person, in consideration of any sum of money paid or to be paid for
additional freight or otherwise, agrees to take upon himself any risk attending
goods, merchandise or property of any description whatever while on board of any

ship or vessel, or engages to indemnify the owner of any such goods, merchand ise
or property from any risk, loss or damag e, such agreement or engagement shall be
deemed to be a contract for sea-insurance;
       (21)  “power -of-attorney”  inclu des any instru ment (not chargeable with a fee under the
law relating to court-fees for the time being in force) empowering a specified person to

punjablaws.gov.pk/laws/15.html 6/60act for and in the name of the person executing it;
       (22)  “promissory note” means a promissory note as defined by the Negotiable Instruments
Act, 1881[20]; it also includes a note promising the payment of any sum of money out
of any particular fund which may or may not be available, or upon any condition or
[21][(22A)  “public office”  includes an office of the Government, a local government, a
statutory corporation or a similar body set up by the Federal Government or the
Government, a commercial or industrial  concern whether singly owned or run through
partnership having more than twenty employees, a development authority , a private
housing scheme or a housing authority , a cooperative housing society , a real estate
developer or a real estate broker , a banking company and any other entity whether

registered or unregistered under any law for the time being in force;]
   (22-B)  “Public Officer” includes an Officer-in-charge of a Public Office];
       (23)  “receipt”  includes any note, memorandum or writing–
               (a)  whereby any money , or any bill of exchange, cheque or promissory note is
acknowledged to have been received, or
               (b)  whereby any other movable property is acknowledged to have been received in
satisfaction of a debt, or
               (c)  whereby any debt or demand, or any part of a debt or demand, is acknowledged to
have been satisfied or discharged, or
               (d) which signifies or imports any such acknowledgment, and whether the same is or is
not signed with the name of any person; [22][* * *]

[23][(23A)  “service charge”  means such amount as may be notified by the Finance Department
of the Government to be charged from the purchaser by a bank, other than the Bank of
Punjab, for issuance of e-Stamp by using online facility;]
       (24)  “settlement”  means any non-tes tamentary disposition, in writing, of movable or
immovable property made–
               (a)  in consideration of marriage,
               (b)  for the purpose of distributing property of the settler among his family or those for
whom he desires to provide, or for the purpose of providing for some person
dependent on him, or
               (c)  for any religious or charitable purpose;
and includes an agreement in writing to make such a disposition [24][and, where any such

disposition has not been made in writing, any instrument recording, whether by way of
declaration of trust or otherwise, the terms of any such disposition]; [25][and]
   [26][(25)   “soldier”  includes any person below the rank of non-commissioned officer who is
enrolled under the Indian Army Act, 191 1 [27][or the Pakistan Army Act, 1952].]
[28][(25A)  “transferring or attesting authority”  includes the princi pal executive officer of
relevant public offices registering the transaction of transfer of right, title or interest in
an immoveable property in its record;
        [29][(26) “ urban ar ea” means an area which is:
(a)    a rating area under the Punjab Urban Immovable Property Tax Act, 1958 (V
of 1958) ;
(b)    the area already declared as an urban area under the Punjab Finance Act,
2010 (VI of 2010) ;

of 1958) ;
(c)    any other area which the Board of Revenue may, by notification, declare as
an urban area; and

punjablaws.gov.pk/laws/15.html 7/60[30][(d) an area defined as an urban area in the Punjab Local Government Act,
2019 (XIII of 2019) or an area devel oped by a development authority ,
housing authority , statutory body , cooperative housing society or a real
estate company or developer .]
 
CHAPTER II
3.   Instruments charg eable with duty .– Subject to the provisions of this Act and the
exemptions contained in Schedule I, the following instruments shall be chargeable with duty of
the amount indicated in that schedule as the proper duty therefor respectively , that is to say–
      (a)  every instrument mentioned in that Schedule which, not having been previously
executed by any person, is executed in [31][Pakistan ] on or after the first day of July,
1899;
      (b)  every bill of exchange [32][payable otherwise than on demand] [33][* * *] or promissory

1899;
note drawn or made out of [34][Pakistan] on or after that day and accepted or paid, or
presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in
[35][Pakistan]; and
      (c)  every instrument (other than a bill of exchange [36][* * *] or promissory note) mentioned in
that Schedule, which, not having been previously executed by any person, is executed out of
[37][Pakistan] on or after that day, relates to any property situate, or to any matter or thing
done or to be done, in [38][Pakistan] and is received in [39][Pakistan]:
      Provided that no duty shall be char geable in respect of–
      (1)  any instrument executed by, or on beha lf of, or in favour of, the [40][Government] in

Provided that no duty shall be char geable in respect of–
cases where, but for this exemption, the [41][Government] woul d be liable to pay the
duty char geable in respect of such instrument;
      (2)  any instrument for the sale, transfer or other disposition, either absolutely or by way of
mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or
in any ship or vessel registered under the Merchant Shipping Act, 1894 or under Act
XIX of 1838[42], or the Registration  of Ships Act, 1841[43], as amended by subsequent
Acts.
4.   Several instruments used in single transaction of sale, mortgage or settlement.– [44][(1)
Where, in the case of any sale, mortgage or settlement, several instruments are employed for
completing the transaction, the principal instrument only shall be chargeable with the duty

prescribed in Schedule I, for the conveyance, mortgage or settlement, and each of the other
instruments shall be chargeable with a duty of [45][five hundred ] rupees instead of the duty (if any)
prescribed for it in that Schedule].
      (2)  The parties may determine for themselves which of the instruments so employed shall,
for the purposes of sub-section (1), be deemed to be the principal instrument:
      Provided that the duty chargeable on the instrument so determined shall be the highest duty
which would be char geable in respect of any of the said instruments employed.
5.   Instruments relating to several distinct matters.–  Any instrument comprising or relating
to several  distinct matters shall be chargeable with the aggregate amount of the duties with

which separate instruments, each comprising or relating to one of such matters, would be
chargeable under this Act.

punjablaws.gov.pk/laws/15.html 8/606.   Instruments coming within several descriptions in Schedule I.– Subject to the provisions
of the last preceding section, an instrument so framed as to come within two or more of the
descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be
chargeable only with the highest of such duties:
      [46][Provided that nothing contained in this Act shall render chargeable with duty exceeding
[47][five hundred ] rupees a counterpart or duplicate of any instrument chargeable with duty and in
respect of which the proper duty has been paid].
7.   Policies of sea-insurance.– (1) No contract for sea-insurance (other than such insurance as is
referred to in section 506 of the Merchant Shipping Act, 1894) shall be valid unless the same is
expressed in a sea-policy.
      (2)  No sea-policy made for time shall be made for any time exceeding twelve months.

      (3)  No sea-policy shall be valid unless it specifies the particular risk or adventure, or the
time, for which it is made, the names of the subscribers or under -writers, and the amount or
amounts insured.
      (4)  Where any sea-insurance is made for or upon a voyage and also for time, or to extend to
or cover any time beyond thirty days after the ship shall have arrived at her destination and been
there moored at anchor , the policy shall be charged with duty as a policy for or upon a voyage,
and also with duty as a policy for time.
8.   Bonds, debentures or other securities, issued on loans under Act XI, 1879.– (1)
Notwithstanding anything in this Act, any local authority raising a loan under the provisions of the
Local Authorities Loan Act, 1879[48], or of any other law for the time being in force, by the issue of

bonds, debentures or other securities, shall, in respect of such loan, be chargeable with a duty of [49]
[one per centum] on the total amount of the bonds, debentures or other securities issued by it, and
such bonds, debentures or other securities need not be stamped, and shall not be chargeable with any
further duty on renewal, consolidation, sub-division or otherwise.
      (2)  The provisions of sub-section (1) exem pting certain bonds, debentures or other
securities from being stamped and from being chargeable with certain further duty shall apply to
the bonds, debentures or other securities of all outstanding loans of the kind mentioned therein,
and all such bonds, debentures or other securities shall be valid, whether the same are stamped
or not:
      Provided that nothing herein contained shall exempt the local authority which has issued

or not:
such bond s, debentu res or other securities from the duty chargeable in respect  thereof prior to
the twenty-sixth day of March, 1897, when such duty has not already been paid or remitted by
order issued by the [50][Federal Government].
      (3)  In the case of wilful  neglect to pay the duty required by this section, the local authority
shall be liable to forfeit to the [51][Government] a sum equal to ten per centum upon the
amount of duty payable, and a like penalty for every month after the first month during which
the neglect continues.
9.   Power to reduce, remit or compound duties.– [52][The [53][Government]] may, by rule or
order published in the [54][official Gazette]–
      (a)  reduce or remit, whether prospectively or retrospectively, in the whole or any part of [55][the

territories under its administration], the duties with which any instruments or any particular
class of instruments, or any of the instruments belonging to such class, or any instruments
when executed by or in favour of any particular class of persons, or by or in favour of any
members of such class, are chargeable, and
      (b)  provide for the composition or consolidation of duties in the case of issues by any
incorporated compa ny or other body corporate of debentures, bonds or other marketable
securities.

punjablaws.gov.pk/laws/15.html 9/60[56][9-A. Power of [57][Government] to exempt certain instruments.– The [58][Government]
may by [59][notification in] the official Gazette, generally exempt from payment of the whole or
any part of the duties on any instrument executed by or in favour of a banking company in the
normal course of its banking business.
      Explanation–  For the purpose of this Section, “Bank ing Company” shall have the same
meaning as in the Banking Tribunals Ordinance, 1984[60]].
10.   Duties how to be paid.– (1) Except as otherwise expressly provided in this Act, all duties with
which any instruments are chargeable shall be paid, and such payment shall be indicated on such
instruments, by means of stamps [61][or e-stamps]–
        (a)  according to the provisions herein contained, or
        (b)  when no such provi sion is applicable thereto, as the [62][Government] may by rules
direct.

(a)  according to the provisions herein contained, or
direct.
      (2)  The rules[63] made under sub-section (1) may , among other matters, regulate,–
            (a)  in the case of each kind of instrument–the description of stamps [64][or e-stamps]
which may be used;
            (b)  in the case of instruments stamped with impressed stamps–the number of stam ps
            (c)  in the case of bills of exchange or promissory notes written in any Oriental language–the
size of the paper on which they are written.
11.   Use of adhesive stamps.–  The following instruments may be stamped with adhesive
stamps, namely:-
        (a)  instruments chargeable with [65][a duty not exceedin g [66][one hund red rupees]],
except parts of bills of exchange payable otherwise than on demand and drawn in sets;

        (b)  bills of exchange, [67][* * *] and promis sory notes drawn or made out of [68]
[Pakistan ];
        (c)  entry as an advocate, vakil or attorney on the roll of a High Court;
        (d) notarial acts; and
        (e)  transfers by endorsement of shares in any incorporated company or other body
corporate.
12.   Cancellation of adhesive stamps.–  (1) (a) Whoever affixes any adhesive stamp to any
instrument chargeab le with duty which has been executed by any person shall, when affixing
such stamp, cancel the same so that it cannot be used again; and
      (b)  whoever executes any instrument on any paper bearing an adhesive stamp shall, at the
time of execution, unless such stamp has been already cancelled in manner aforesaid, cancel the
same so that it cannot be used again.

      (2)  Any instrument bearing an adhesive stamp which has not been cancelled so that it
cannot be used again, shall, so far as such stamp is concerned, be deemed to be unstamped.
      (3)  The person required by sub-section (1) to cancel an adhesive stamp may cance l it by
writing on or across the stamp his name or initials or the name or initials of his firm with the
true date of his so writing, or in any other ef fectual manner .
13.   Instruments stamp ed with impr essed stamps how to be written.–  Ever y instrument
written upon paper stamped with an impressed stamp shall be written in such manner that the
stamp may appear on the face of the instrument and cannot be used for or applied to any other
instrument.
14.   Only one instrument to be on same stamp.–  No second instrument chargeable with duty

shall be written upon a piece of stamped paper upon which an instrument chargeable with duty
has already been written:

punjablaws.gov.pk/laws/15.html 10/60      Provided that nothing in this section shall prevent any endorsement  whic h is duly stamped
or is not chargeable with duty being made upon any instrument for the purpose of transferring
any right created or evidenced thereby or of acknowledging the receipt of any money or goods
the payment or delivery of which is secured thereby .
15.   Instrument written  contrary to section  13 or 14 deemed unstamped.–  Every instrument
written in contravention of section 13 or section 14 shall be deemed to be unstamped.
16.   Denoting duty.– Where the duty with which an instrument is chargeable, or its exemption from
duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment
of such last mentioned duty shall, if application is made in writing to the Collector for that purpose,
and on production of both the instruments, be denoted upon such first mentioned instrument, by

endorsement under the hand of the Collector or in such other manner (if any) as the [69][Government]
may by rule prescribe.
17.   Instruments execut ed in Pakistan.–  All instruments chargeable with duty and executed
by any person in [70][Pakistan ] shall be stamped before or at the time of execution.
18.   Instruments other than bills and notes executed out of [71][Pakistan].– (1) Every
instrument chargeable with duty executed only out of [72][Pakistan], and not being a bill of
exchange, [73][* * *] or promissory note, may be stamped within three months after it has been first
received in [74][Pakistan].
      (2)  Where any such instrument cannot, with reference to the description of stamp prescribed

therefor , be duly stamped by a private person, it may be taken within the said period of three
months to the Collector , who shall stamp the same, in such manner as the [75][Government]
may by rule prescribe, with a stamp of such value as the person so taking such instrument may
require and pay for .
19.   Bills and notes drawn out of Pakistan.–  The first holder in [76][Pakistan] of any bill of
exchange, [77][payable otherwise than on demand] [78][* * *] or promisso ry note drawn or
made out of [79][Pakistan] shall, before he presents the same for acceptance or payment, or
endorses, transfers or otherwise negotia tes the same in [80][Pakistan], affix thereto the proper
stamp and cancel the same:
      Provided that,–
      (a)  if, at the time any such bill of exchange,  [81][* * *] or note comes into the hands of any

holder thereof in [82][Pakistan], the proper adhesive stamp is affixed thereto and
cancelled in manner prescribed by section 12, and such holder has no reason to believe
that such stamp was affixed or cancelled otherwise than by the person and at the time
required by this Act, such stamp shall, so far as relates to such holder , be deemed  to have
been duly af fixed and cancelled;
      (b)  nothing contained in this proviso shall relieve any person from any penalty incurred by him for
omitting to affix or cancel a stamp.
20.   Conversion of amount expressed in foreign currencies.– (1) Where an instrument is
chargeable with ad valorem duty in respect of any money expressed in any currency other than that of
[83][Pakistan], such duty shall be calculated on the value of such money in the currency of [84]

[Pakistan] according to the current rate of exchange on the day of the date of the instrument.

punjablaws.gov.pk/laws/15.html 11/60      (2)  The [85][Federal Government] may, from time to time, by notification in the [86][official
Gazette], prescribe[87] a rate of exchange for the conversion of British or any foreign currency into
the currency of [88][Pakistan] for the purposes of calculating stamp-duty, and such rate shall be
deemed to be the current rate for the purposes of sub-section (1).
21.   Stock and marketable securities how to be valued.–  Whe re an instrument is chargeable
with ad valor em duty in respect of any stock or of any marketable or other security , such duty
shall be calculated on the value of such stock or security according to the average price or the
value thereof on the day of the date of the instrument.
22.   Effect of statement of rate of exchange or average price.– Where an instrument contains a
statement of current rate of exchange, or average price, as the case may require, and is stamped in

accordance with such statement, it shall, so far as regards the subject-matter of such statement, be
presumed, until the contrary is proved, to be duly stamped.
23.   Instruments reserv ing inter est.–  Where interest is expressly made payable by the terms
of an instrument, such instrument shall not be chargeable with duty higher than that with which
it would have been char geable had no mention of interest been made therein.
[89][23-A.  Certain instrumen ts connected with mortgages of marketable securities to be
chargeable as agreements.–  (1) Where an instru ment (not being a promissory note or bill of
exchange)–
              (a)  is given upon the occasion of the deposit of any marketable security by way of security

for money advanced or to be advanced by way of loan, or for an existing or future debt,
or
              (b)  makes redeemable or qualifies a duly stamped transfer , intended as a security , of
any marketable security ,
it shall be chargeable with duty as if it were an agreement or memorandum of an agreement
chargeable with duty under [90][Article No. 5 (c)] of Schedule I.
      (2)  A release or dischar ge of any such instrument shall only be chargeable with the like
duty].
24.   How transfer  in consideration of debt, or subject to futur e payment, etc., to be
charged.–  Where any property is transferred to any person in consideration, wholly or in part,
of any debt due to him, or subject eithe r certainly or contingently to the payment or transfer of
any money or stock , whether being or constituting a charge or encumbrance upon the property

or not, such debt, money or stock is to be deemed the whole or part, as the case may be, of the
consideration in respect whereof the transfer is char geable with ad valor em duty:
      Provided that nothing in this section shall apply to any such certificate of sale as is
mentioned in Article No. 18 of Schedule I.
      Explanation–  In the case of a sale of property subject to a mortgage or other encumbrance,
any unpaid mortgage-money or money charged, together with the interest (if any) due on the
same, shall be deemed to be part of the consideration for the sale:
      Provided that, where property subject to a mortgage is transferred to the mortgagee, he shall be
entitled to deduct from the duty payable on the transfer the amount of any duty already paid in
respect of the mortgage.

      (1)  A owes B Rs. 1,000. A sells a property to B, the consideration being Rs.500 and the release
of the previous debt of Rs.1,000 Stamp-duty is payable on Rs.1,500.
      (2)  A sells a property to B for Rs.500 which is subject to a mortgage to C for Rs.1, 000 and
unpaid interest Rs.200. Stamp-duty is payable on Rs.1,700.
      (3)  A mortgages  a house of the value of Rs.10,000 to B for Rs.5,000. B afterwards buys the
house from  A. Stamp-duty is payable on Rs.10,000 less the amount of stamp-duty
already paid for the mortgage.
25.   Valuation in case of annuity , etc.–  Where an instrument is executed to secure the payment
of an annuity or other sum payable periodically , or where the consideration for a conveyance is

punjablaws.gov.pk/laws/15.html 12/60an annuity or other  sum payable perio dically , the amount secured by such instrument or the
consideration for such conveyance, as the case may be, shall, for the purposes of this Act, be
deemed to be,–
          (a)   where the sum is payable for a definite period so that the total amount to be paid can
be previously ascertained–such total amount;
        (b)  where the sum is payable in perpetuity or for an indefinite time not terminable with
any life in being at the date of such instrument or conveyance–the total amount which,
according to the terms of such instrument or conveyance, will or may be payable during
the period  of twenty years calculated from the date on which the first payment becomes
due; and
        (c)  where the sum is payable for an indefini te time terminable with any life in being at the
date of such instrument or conveyance–the maximum amount which will or may be

due; and
payable as aforesaid during the period of twelve years calculated from the date on
which the first payment becomes due.
26.   Stamp where value of subject-matter is indeterminate.– Where the amount or value of the
subject-matter of any instrument chargeable with ad valorem duty cannot be, or (in the case of an
instrument executed before the commencement of this Act) could not have been, ascertained at the
date of its execution or first execution, nothing shall be claimable under such instrument more
than the highest amount or value for which, if stated in an instrument of the same description, the
stamp actually used would, at the date of such execution have been sufficient:
      [91][Provided that, in the case of the lease of a mine in which royalty or a share of the

produce is received as the rent or part of the rent, it shall be sufficient to have estimated such
royalty or the value of such share, for the purpose of stamp- duty,–
      (a)  when the lease has been granted by or on behalf of [92][the Government], at such amount or
value as the Collector may, having regard to all the circumstances of the case, have estimated
as likely to be payable by way of royalty or share to [93][the Government] under the lease, or,
      (b)  when the lease has been granted by any other person, at twenty thousand rupees a year;
and the whole amount of such royalty or share, whatever it may be, shall be claimable under
such lease].
      Provided also that, where proceedings have been taken in respect of an instrument under section

31 or 41, the amount certified by the Collector shall be deemed to be the stamp actually used at the
date of execution.
27. Facts affecting duty to be set forth in instrument.–  The consideration (if any) and all
other facts and circumstances affecting the chargeability of any instrument with duty, or the
amount of the duty with which it is char geable, shall be fully and truly set forth therein.
[94][27-A.     Value of immovable property.– (1) Where any instrument chargeable with ad
valorem duty under Articles [95][23, 27–A,  31, 33, 35 (1)(b), 48 (b), 48 (bb), 55(b), 63 and 63–
A] of Schedule I, relates to an immovable property, the value of the immovable property shall be
calculated according to the valuation table notified by the District Collector in respect of
immovable property situated in the locality.

[96][(2) Where an instrument mentioned in subsection (1) relates to an immovable property
consisting of land and structure including a multi-storey building, such instrument shall state the
value of the land and structure separately, and stamp duty on  the structure shall be calculated as
per the covered area or the area of the structure mentioned in the instrument whichever is higher,
and in case there is no approved building plan, two percent duty of the value of land in addition to
payable duty shall be charged.]
      (3)  Where the value of immovable property  stated in an instrument to which sub-section (1)
applies is more than the value fixed according to the valuation table, the value declared in the
instrument shall be accepted as value for the purposes of stamp duty .

punjablaws.gov.pk/laws/15.html 13/60      (4)  Where the value given in the valuation table notified under sub-section (1), when
applied to any immovable property , appears to be excessive, the [97][Commissioner] or any
other person notified by the Government may, on application made to him by the aggrieved
person, determine its correct value and for that purpose the provisions of sections 31 and 32
shall apply as nearly as possible.]
28. Direction as to duty in case of certain conveyances.– (1) Where any property has been
contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in
separate parts by different instruments, the consideration shall be apportioned in such manner as the
parties think fit, provided that a distinct consideration for each separate part is set forth in the
conveyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in
respect of such distinct consideration.

      (2)  Where property contracted to be purchased for one consideration for the whole, by two
or more persons jointly , or by any person for himself and others, or wholly for others, is
conveyed in parts by separate instruments to the persons by or for whom the same was
purchased, for distinct parts of the consideration, the conveyance of each separate part shall be
chargeable with ad valor em duty in respect of the distinct part of the consideration therein
specified.
      (3)  Where a person, having contracted for the purchase of any property but not having
obtained a conveyance thereof, contracts to sell the same to any other person and the property is
in consequ ence conv eyed immediately to the sub-purchaser , the conveyance shall be chargeable
with ad valor em duty in respect of the consideration for the sale by the original purchaser to the

sub-purchaser .
      (4)  Where a person, having contracted for the purchase of any property but not having
obtained a conveyance thereof, contrac ts to sell the whole, or any part thereof, to any other
person or persons and the property is in consequence conveyed by the original seller to different
persons in parts, the conveyance of each part sold to a sub-purchaser shall be chargeable with ad
valor em duty in respect only of the consideration  paid by such sub-purchaser , without regard to
the amount or value of the original consideration, and the conveyance of the residue (if any) of
such property to the original purchaser shall be chargeable with ad valor em duty in respect only
of the excess of the original consideration over the aggregate of the considera tion paid by the

sub-purchasers[.][98]
[99][* * * * * * * * * *]
      (5)  Where a sub-purchaser takes an actual conveyance of the interest of the person
immediately selling to him, which is chargeable with ad valorem duty in respect of the
consideration paid by him and is duly stamped accordingly , any conveyance to be afterwards
made to him of the same property by the original seller shall be chargeable with a duty equal to
that which  would be chargeable on a conveyance for the consideration obtained by such original
seller , or, where such duty would excee d [100][five hundred] rupees, with a duty of [101][five
hundred] rupees.
29.    Duties by whom payable.– In the absence of an agreement to the contrary, the expense of
providing the proper stamp shall be borne,–

         (a)  in the case of any instrument described in any of the following Articles of Sched ule I,
namely:-
                  No.2.    (Administration Bond),
            [102][No.6.    (Agreement relating to Deposit of Title-deeds, Pawn or Pledge],
                No.13.    (Bill of Exchange),
                No.15.    (Bond),
                No.16.    (Bottomery  Bonds),
                No.26.    (Customs Bond),
                No.27.    (Debenture),

punjablaws.gov.pk/laws/15.html 14/60                No.32.    (Further Char ge),
                No.34.    (Indemnity-Bond),
                No.40.    (Mortgage-Deed),
                No.49.    (Promissory-Note),
                No.55.    (Release),
                No.56.    (Respondentia Bond),
                No.57.    (Security Bond of Mortgage-Deed),
                No.58.    (Settlement),
                No.62.    (a)  (Transfer of shares in an incorporated company or other body corporate),
                No.62.   (b)  (Transfer of Debentures, being marketable securities, whether the debenture is
liable to duty or not, except debentures provided for by section 8),
                No.62.    (c)  (Transfer of any interest secured by a bond, mortgage-deed or policy of
insurance ),–
by the person drawing, making or executing such instrument:
   [103][(b)  in the case of a polic y of insurance other  than fire-insurance–by the person effecting

the insurance:
       (bb)  in the case of a policy of fire-insurance–by the person issuing the policy];
         (c)  in the case of a conveyance (including a re-conveyance of mortgaged property) by the
grantee [104][and grantor in equal shares] in the case of a lease or agreement to lease–
by the lessee or intended lessee:
         (d)  in the case of a counterpart of a lease–by the lessor:
             (e)  in the case of an instrument of exchange–by the parties in equal shares:
          (f)  in the case of a certificate of sale–by the purchaser of the property to which such
certificate relates; [105][*]
         (g)  in the case of an instrument of partition –by the parties thereto in proportion to their
respective shares in the whole property  partitioned, or, when the partition is made in

(g)  in the case of an instrument of partition –by the parties thereto in proportion to their
execution of an order passed by a Revenue-authority or Civil Court or arbitrator , in
such proportion as such authority , Court or arbitrator directs [106][;]
   [107][(h)  in the case of a contract chargeable with stamp duty under Article 22-A  of Schedule
I, the stamp duty shall be payable by the contractor in whose favour the instrument is
executed;
          (i)  in the case of a decree, rule of a court or an order of a court chargeable with stamp
duty under Article 27-A of Schedule I, the stamp duty shall be paid by the beneficiary
of the decree, rule or order;
          (j)  in the case of a gift chargeable with stamp duty under Article 33 of Schedule I, the
stamp duty shall be paid by the person in whose favour the instrument is executed; and

(j)  in the case of a gift chargeable with stamp duty under Article 33 of Schedule I, the
         (k)  in the case of transfe r of right or interest relating to an immovable property chargeable
with stamp duty under Article 63-A  of Schedule I, the stamp duty shall be paid by the
person in whose favour the transfer of the right or interest relating to an immovable
property is made.]
30.    Obligation to give receipt in certain cases.–  Any person receiving any money exceeding
twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount
exceeding twenty rupees, or receiving in satisfaction or part satisfaction of a debt any movable
property exceeding twenty rupees in value, shall, on demand by the person paying or delivering
such money , bill, cheque, note or property , give a duly stamped receipt for the same.

      [108][Any person receiving or taking credit for any premium or consideration for any
renewal of any contract of fire-insuran ce, shall, within one month after receiving or taking
credit for such premium or consideration, give a duly stamped receipt for the same].
ADJUDICA TION AS TO ST AMPS

punjablaws.gov.pk/laws/15.html 15/6031.    Adjudication as to proper  stamp.–  [109][(1) When any instru ment, whether executed or
not and whether previously stamped or not is brought to the Collector , and the person bringing
the instrument applies to have the opinion of the Collector as to the duty, if any, with which it is
chargeable, and pays a fee of one thousand rupees, the Collector shall determine the duty, if any,
with which in his judgment the instrument is char geable.]
      (2)  For this purpose the Collector may require to be furnished with an abstract of the
instrument, and also with such affidavit or other evidence as he may deem necessary to prove that
all the facts and circumstances affecting the chargeability of the instrument with duty, or the
amount of the duty with which it is chargeable, are fully and truly set forth therein, and may

refuse to proceed upon any such application until such abstract and evidence have been furnished
accordingly:
      Provided that–
      (a)  no evidence furnished in pursuance of this section shall be used against any person in
any civil proceeding, except in an enqu iry as to the duty with which the instrument to
which it relates is char geable; and
      (b)  every person by whom any such evidence is furnished shall, on payment of the full duty
with which  the instrument to which it relates is chargeable, be relieved from any penalty
which he may have incurred under this Act by reason of the omission to state truly in
such instrument any of the facts or circumstances aforesaid.
32.   Certificate by Collector .– (1) When an instrument brought to the Collector under section

31, is, in his opinion, one of a description char geable with duty , and–
        (a)  the Collector determines that it is already fully stamped, or
        (b)  the duty determined by the Collector under section 31, or such a sum as, with the duty
already paid in respect of the instrumen t, is equal to the duty so determined, has been
paid,[110]
the Collector shall certify by endorsement on such instrument that the full duty (stating the
amount) with which it is chargeable has been paid.
      (2)  When such instrument is, in his opinion, not chargeable with duty, the Collecto r shall
certify in manner aforesaid that such instrument is not so char geable.
      (3)  Any instrument upon which an endorsement has been made under this section, shall be

deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable
with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as
if it had been originally duly stamped:
        Provided that nothing in this section shall authorise the Collector to endorse–
      (a)  any instrum ent executed or first execute d in [111][Pakistan ] and brought to him after the
expiration of one month from the date of its execution or first execution, as the case may
be;
      (b)  any instrument executed or first executed out of [112][Pakistan] and brought to him
after the expiration of three months after it has been first received in [113][Pakistan]; or
      (c)  any instrument chargeable with [114][a duty not exceedin g [115][five hundred rupees]]

or any bill of exchange or promissory note, when brought to him, after the drawing or
execution thereof, on paper not duly stamped.
[116][32A. Certificate of designated officer.– An officer designated by the Government shall, by
notification in the official Gazette, issue a certificate as to genuineness or otherwise of an e-stamp
for the purpose of evidence in a legal proceedings.]
CHAPTER IV
33.   Examination and impounding of instruments.–  (1) Every  person having by law or
consent of parties authority to receive evidence, and every person in charge of a public office,

punjablaws.gov.pk/laws/15.html 16/60except an officer of police, before whom any instrument, chargeable in his opinion, with duty, is
produced or comes in the performance of his functions, shall, if it appears to him that such
instrument is not duly stamped, impound the same.
        (2)   For that purpose every such person shall examine every instrument so chargeable and so
produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and
description required by the law in force in [117][Pakistan] when such instrument was executed or first
executed:
      (a)  nothing herein contained shall be deem ed to require any Magistrate or Judge of a
Criminal Court to examine or impound, if he does not think fit so to do, any instrument
coming before him in the course of any proceeding other than a proceedin g under
Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898[118];

      (b)  in the case of a Judge of a High Court, the duty of examining and impounding any
instrument under this section may be delegated to such officer as the Court appoints in
this behalf.
      (3)  For the purposes of this section, in cases of doubt,–
            (a)  [119][the [120][Government]] may determine[121] what  offices shall be deemed to
be public of fices; and
            (b)  [122][the [123][Government]] may determine who shall be deemed to be persons in
charge of public of fices.
34.    Special provision as to unstamped receipts.– Where any receipt chargeable with a duty
[124][not exceeding [125][fifty rupee s]] is tendered to or produced before any officer unstamped in
the course of the audit of any public account, such officer may, in his discretion, instead of

impounding the instrument, require a duly stamped receipt to be substituted therefor.
35.    Instruments not duly stamped inadmissible in evidence, etc.– No instrument chargeable
with duty shall be admitted in evidence for any purpose by any person having by law or consent of
parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such
person or by any public officer, unless such instrument is duly stamped.
      [126](a)   any such instrument not being an instru ment chargeable with a duty [127][not
exceeding [128][fifty rupees]] only, or a bill of exchange or promissory note, shall,
subject to all just exceptions, be admitted in evidence on payment of the duty with

which the same is chargeable, or, in the case of an instrument insuf ficiently stam ped, of
the amoun t require d to make up such duty, together with a penalty of [129][five
hundred rupees], or, when ten times the amount of the proper duty or deficient portion
thereof exceeds [130][five hundred rupees], of a sum equal to ten times such duty or
portion;
      (b)   where any person from whom a stamped receipt could have been demanded, has given an
unstamped receipt and such receipt, if stamped, would be admissible in evidence against
him, then such receipt shall be admitted in evidence against him on payment of a penalty
of [131][five rupees ] by the person tendering it;
      (c)   where a contract or agreement of any kind is effected  by corres pondence consisting of

two or more letters, and any one of the letters bears the proper stamp, the contract or
agreement shall be deemed to be duly stamped;
      (d)   nothing herein contained shall prevent the admission of any instrument in evidence in
any proceeding in a Criminal Court, other than a proceeding under Chapter XII or
Chapter XXXVI of the Code of Criminal Procedure, 1898[132];

punjablaws.gov.pk/laws/15.html 17/60      (e)   nothing herein contained shall prevent the admission of any instrument in any Court
when such instrument has been execute d by or on behalf of [133][the Government], or
where it bears the certificate of the Collector as provided by section 32 or any other
provision of this Act.
36.    Admission of instrument where not to be questioned.– Where an instrument has been
admitted in evidence, such admission shall not, except as provided in section 61, be called in
question at any stage of the same suit or proceeding on the ground that the instrument has not
been duly stamped.
37.    Admission of impr operly stamped instruments.–  [134][The [135][Government]] may
make rules providing that, where an instrument bears a stamp of sufficient amount but of
improper description, it may, on payme nt of the duty with which the same is chargeable, be

certified to be duly stamped, and any instrument so certified shall than be deemed to have been
duly stamped as from the date of its execution.
38.    Instruments impounded how dealt with.– (1) When the person impounding an instrument
under section 33 has by law or consent of parties authority to receive evidence and admits such
instrument in evidence upon payment of a penalty as provided by section 35 or of duty as
provided by section 37, he shall send to the Collector an authenticated copy of such instrument,
together with a certificate in writing, stating the amount of duty and penalty levied in respect
thereof, and shall send such amount to the Collector, or to such person as he may appoint in this
behalf.

behalf.
      (2)  In every other case, the person so impou nding an instrument shall send it in original to
the Collector .
39.    Collector ’s power  to refund penalty paid under  section 38, sub-section (1).– (1) When
a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he
thinks fit, [136][* * *] refund any portion of the penalty in excess of [137][five hundred] rupees
which has been paid in respect of such instrument.
      (2)  When such instrument has been impo unded only because it has been written in
contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.
[138]40.   Collector ’s power  to stamp instruments impounded.–  [139][(1)      When the
Collector impounds any instrument under section 33, or receives any instruments sent to him

under subsection (2) of section 38, he shall adopt the following procedure:-
(a)  if he is of the opinion that the instrume nt is duly stamped or is not chargeable with
duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not
so char geable, as the case may be;
(b)  if he is of the opinion that such instrument is chargeable with duty and is not duly
stamped, he shall require the payment of the proper duty or the amount required to
make up the same, together with a pena lty of maximum ten times the amount of the
proper duty or the deficient amount thereof but not less than two times of the amount
due:
provided that when such instrument has been impounded only because it has
been written in contravention of section 13 or section 14, the Collector may, if he

due:
thinks fit, remit the whole penalty provided under this section:
provided further that in case of any purported transfer of right, title or interest in
an immov eable property effected by a relevant public office in its record under an
instrument which is not registered under the Registration Act, 1908 (XVII of 1908),
such instrument shall be chargeable with duty which shall be ten times the amount of
the deficient duty .]
      (2)  Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act, be
conclusive evidence of the matters stated therein.
      (3)  Where an instrument has been sent to the Collector under section 38, sub-secti on (2),
the Collec tor shall,  when he has dealt with it as provided by this section, return it to the

punjablaws.gov.pk/laws/15.html 18/60impounding of ficer.
[140]41. Instruments undul y stamped by accid ent.–  If any instrument chargeable with duty
and not duly stamped, not being an instrument chargeable with a duty of [141][not exceeding
[142][fifty rupees]] only or a bill of exchange or promissory note, is produced by any person of
his own motion before the Collector within one year from the date of its execution or first
execution, and such person brings to the notice of the Collector the fact that such instrument is
not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount
required to make up the same, and the Collector is satisfied that the omission to duly stamp such
instrument has been occasioned by accident, mistake or urgent necessity , he may, instead of
proceeding under section 33 and 40, receive such amount and proceed as next hereinafter
prescribed.

42.    Endorsement of instruments on which duty has been paid under section 35, 40 or 41.–
(1) When the duty and penalty (if any) leviable in respect of any instrument have been paid under
section 35, section 40 or section 41, the person admitting such instrument in evidence or the
Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the
case may be, the proper duty and penalty (stating the amount of each) have been levied in respect
thereof, and the name and residence of the person paying them.
      (2)  Every instrument so endorsed shall thereupon be admissible in evidence, and may be
registered and acted upon and authen ticated as if it had been duly stampe d, and shall be

(2)  Every instrument so endorsed shall thereupon be admissible in evidence, and may be
delivered on his application in this behalf to the person from whose possession it came into the
hands of the of ficer impounding it, or as such person may direct:
      (a)  no instrument which has been admitted in evidence upon payment of duty and a penalty
under section 35, shall be so delivered before the expiration of one month from the date of
such impounding, or if the Collector has certified that its further detention is necessary and
has not cancelled such certificate;
      (b)  nothing in this sectio n shall affect the [143]Code of Civil Proce dure, section 144, clause
3.
43.    Prosecution for offence against Stamp-law.– The taking of proceedings or the payment of a
penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person

3.
who appears to have committed an offence against the Stamp-law in respect of such instrument:
      Provided that no such prosecution shall be instituted in the case of any instrume nt in respect
of which such a penalty has been paid,  unless it appears to the Collector that the offence was
committed with an intention of evading payment of the proper duty .
44.    Persons paying duty or penalty may recover same in certain cases.– (1) When any duty or
penalty has been paid under section 35, section 37, section 40 or section 41, by any person in respect
of an instrument, and, by agreement or under the provisions of section 29 or any other enactment in
force at the time such instrument was executed, some other person was bound to bear the expense of

providing the proper stamp for such instrument, the first mentioned person shall be entitled to
recover from such other person the amount of the duty or penalty so paid.
      (2)  For the purpose of such recovery , any certificate granted in respect of such instrument
under this Act shall be conclusive evidence of the matters therein certified.
      (3)  Such amou nt may, if the Court thinks fit, be included in any order as to costs in any suit
or proceeding to which such persons are parties in which such instrument has been tendered in
evidence. If the Court does not include the amount in such order , no further proceedings for the
recovery of the amount shall be maintainable.
45.    Power of Revenue Authority to refund penalty or excess duty in certain cases.– (1) Where

any penalty is paid under section 35 or section 40, the [144][Chief Revenue Authority] may, upon
application in writing made within one year from the date of the payment, refund such penalty
wholly or in part.

punjablaws.gov.pk/laws/15.html 19/60      (2)  Where, in the opinio n of the [145][Chief Revenue Authority], stamp-duty in excess of
that which is legally chargeable has been charged and paid under section 35 or section 40, such
authority may, upon application in writing made within three months of the order charging the
same, refund the excess.
46.    Non-liability for loss of instruments sent under  section 38.– (1) If any instrumen t sent
to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during
transmission, the person sending the same shall not be liable for such loss, destruction or
damage.
      (2)  When any instrument is about to be so sent, the person from whose possession it came
into the hands of the person impounding the same, may require a copy thereof to be made at the
expense of such first-mentioned person and authenticated by the person impounding such

[146][47. Power  of payer  to stamp bills and promissory notes received by him unstamped .–
When any Bill of Exchange or promissory note is presented for payment unstam ped, the person
to whom it is so presented may affix thereon the necessary adhesive stamp, and upon cancelling
the same in the manner hereinbefore provided, may charge the duty against the person who
ought to have paid the same, or deduct it from the sum payable as aforesaid, and such bill or
note shall, so far as respects the duty be deemed good and valid:
           provided that nothin g herein contained shall relieve any person of any penalty or
proceeding to which he may be liable in relation to such bill or note. ]
48.    Recovery of duties and penalties.–  All duties, penalties and other sums required to be

paid under this Chapter may be recovered by the Collector by distress and sale of the movable
property of the perso n from whom the same are due, or by any other process for the time being
in force for the recovery of arrears of land-revenue.
[147][48A.     Power  of Collector  to seal premises. – (1) When  a transferring or attesting
authority fails to comply with the provisions of this Act, the Collector may seal such public
office including the premises thereof after affording the transferring or attest ing authority an
opportunity of being heard.
(2)  If the transferring or attesting authority is aggrieved by an order under subsection (1), he
may withi n a period of thirty days of the order , apply to the Chief Revenue Authority , or any
officer authorized by it in this behalf, for de-sealing of the public of fice.

         (3)     An applica tion unde r subsection (2) shall not be entertained unless the applicant
pays the deficient amount of the duty together with the penalty under this Act.]
CHAPTER V
49.    Allowance for spoiled stamps.– Subject to such rules as may be made by the [148]
[Government] as to the evidence to be required, or the enquiry to be made the Collector may, on
application made within the period prescribed in section 50, and if he is satisfied as to the facts,
make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely:-
         (a)  the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error
in writing or any other means rendered unfit for the purpose intended before any

(a)  the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error
instrument written thereon is executed by any person:
         (b)  the stamp on any document which is written out wholly or in part, but which is not
signed or executed by any party thereto:
         (c)  in the case of bills of exchange [149][payable otherwise than on demand] [150][* * *]
or promissory notes–
               (1)  the stamp on [151][any such bill of exchange] [152][* * *] signed by or on behalf of
the drawer which has not been accepted or made use of in any manner whatever or
delivered out of his hands for any purpose other than by way of tender for acceptance
provided that the paper on which any such stamp is impressed does not bear any

punjablaws.gov.pk/laws/15.html 20/60signature intended as or for the acceptance of any bill of exchange [153][* * *] to be
afterwards written thereon:
               (2)  the stamp on any promissory note signed by or on behalf of the maker which has
not been made use of in any manner whatever or delivered out of his hands:
               (3)  the stamp used or intended to be used for [154][any such bill of exchange] [155][*
* *] or promissory note signed by, or on behalf of, the drawer thereof, but which
from any omission or error has been spoiled or rendered useless, although the
same, being a bill of exchange [156][* * *], may have  been presented for
acceptance or accepted or endorsed, or, being a promissory note, may have been
delivered to the payee: provided that another completed and duly stamped bill of
exchange [157][* * *] or promissory note is produced identical in every particular ,

except in the correction of such omissio n or error as aforesaid, with the spoiled bill
[158][* *] or note:
            (d)   the stamp used for an instrument executed by any party thereto which–
               (1)  has been afterwards found to be absolutely void in law from the beginning:
               (2)  has been afterwards found unfit, by reason of any error or mistake therein, for the
purpose originally intended:
               (3)  by reason of the death of any person by whom it is necessary that it should be
executed, without having executed the same, or of the refusal of any such person to
execute the same, cannot be completed so as to effect the intended transa ction in
the form proposed:
               (4)  for want of the execution thereof by some material party , and his inability or

refusal to sign the same, is in fact incomplete and insuf ficient for the purpose for
which it was intended:
               (5)  by reason of the refusal of any person to act under the same, or to advance any
money intended to be thereby secured, or by the refusal or non-acceptance of any
office thereby granted, totally fails of the intended purpose:
               (6)  becomes useless in consequence of the transaction intended to be thereby effected
being effected by some other instrument between the same parties and bearing a stamp
of not less value:
               (7)  is deficient in value and the transaction intended to be thereby effected has been
effected by some other instrument between the same parties and bearing a stamp of
not less value:
               (8)  is inadvertently and undesignedly spoiled, and in lieu whereof another instrument

made between the same parties and for the same purpose is executed and duly
stamped:
      Provided that, in the case of an executed instrument, no legal proceeding has been
commenced in which the instrument could or would have been given or offered in evidence and
that the instrument is given up to be cancelled.
      Explanation – The certificate of the Collector under section 32 that the full duty with which
an instrum ent is chargeable has been paid is an impressed stamp within the meaning of this
section.
50.    Application for relief under  section 49 when to be made.–  The appli cation for relief
under section 49 shall be made within the following periods, that is to say ,–
         (1)  in the cases mentioned in clause (d) (5), within two months of the date of the
instrument:

         (2)  in the case of a stamped paper in which no instrument has been executed by any of the
parties thereto, within six months after the stamp has been spoiled:
         (3)  in the case of a stamped paper in which an instrument has been executed by any of the
parties thereto, within six months after the date of the instrument, or, if it is not dated,

punjablaws.gov.pk/laws/15.html 21/60within six months after the execution thereof by the person by whom it was first or
alone executed:
      (a)  when the spoiled instrument has been for sufficient reasons sent out of [159][Pakistan ],
the application may be made within six months after it has been received back  in [160]
[Pakistan ]:
      (b)  when, from unavoidable circumstances,  any instrument for which another instrument
has been substituted  cannot be given up to be cancelled within the aforesaid period, the
application may be made within six months after the date of execution of the substituted
51.    Allowance in case of printed forms no longer  requir ed by Corporations.–  The [161]
[Chief Revenue Authority] [162][or the Collector if empowered by the [163][Chief Revenue
Authority] in this behalf] may, without limit of time, make allowance for stam ped papers used

for printed form of instruments [164][by any banker or] by any incorporated company or other
body corporate, if for any sufficient reason such forms have ceased to be required by the said
[165][banker ,] company or body corporate: provided that such authority is satisfied that the duty
in respect of such stamped papers has been duly paid.
52.    Allowance for misused stamps.–  (a) When any person has inadvertently used, for an
instrument chargeab le with duty, a stamp of a description other than that prescribed for such
instrument by the rules made under this Act, or a stamp of greater value than was necessary , or
has inadvertently used any stamp for an instrument not char geable with any duty; or
      (b)  when any stamp used for an instrument has been inadvertently rendered useless under

section 15, owing to such instrument having been written in contravention of the provisions of
section 13;
      the Collector may, on application made within six months after the date of the instrument,
or, if it is not dated, within six months after the execution thereof by the person by whom it was
first or alone execut ed, and upon the instrument, if chargeable with duty, being re-stamped with
the proper duty , cancel and allow as spoiled the stamp so misused or rendered useless.
53.    Allowance for spoiled or misused stamps how to be made.–  In any case in which
allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof–
         (a)  other stamps of the same description and value; or ,

         (b)  if required  and he thinks fit, stamps of any other description to the same amount in
value; or ,
         (c)  at his discretion, the same value in money , deducting [166][ten per centum of the
value].
54.    Allowance for stamps not requir ed for use.–  Whe n any person is possessed of a stamp
or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but
for which he has no immediate use, the Collector shall repay to such person the value of such
stamp or stamps in money , deducting [167][ten per centum of the value] upon such person
delivering up the same to be cancelled, and proving to the Collector ’s satisfaction–
         (a)  that such stamp or stamps were purchased by such person with a bona fide intention to
use them; and

         (b)  that he has paid the full price thereof; and
         (c)  that they were so purchased within the period of six months next preceding the date on
which they were so delivered:
      Provided that, where the person is a licensed vendor of stamps, the Collector may, if he
thinks fit, make the repayment of the sum actually paid by the vendor without any such
deduction as aforesaid.

punjablaws.gov.pk/laws/15.html 22/6055.    Allowance on renewal of certain debentur es.– When any duly stamped debenture is
renewed by the issue of a new debenture in the same terms, the Collector shall, upon application
made within one month, repay to the person issuing such debenture, the value of the stamp on
the original or on the new debenture, whichever shall be less:
      Provided that the original debenture is produced before the Collector and cancelled by him in
such manner as the [168][Government] may direct.
        Explanation– A debenture shall be deemed to be renewed in the same terms within the meaning of
this section notwithstanding the following changes:-
      (a)  the issue of two or more debentures in place of one original debenture, the total amount
secured being the same;
      (b)  the issue of one debenture in place of two or more original debentures, the total amount

      (c)  the substitution of the name of the holder at the time of renewal for the name  of the
original holder; and
      (d) the alteration of the rate of interest or the dates of payment thereof.
CHAPTER VI
56.    Control of, and statement of case to, Chief Revenue Authority.– (1) The powers
exercisable by a Collector under Chapter IV and Chapter V [169][and under clause (a) of the first
proviso to section 26] shall in all cases be subject to the control of the [170][Chief Revenue
Authority].
      (2)  If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the
amount of duty with which any instrument is chargeable, he may draw up a statement of the case,
and refer it, with his own opinion thereon, for the decision of the [171][Chief Revenue Authority].

      (3)  Such authority shall consider the case and send a copy of its decision to the Collector ,
who shall proceed to assess and char ge the duty (if any) in conformity with such decision.
57.    Statement of case by Chief Revenue Authority to High Court.–  (1) The [172][Chief
Revenue Authority] may state any case referred to it under section 56, sub-section (2), or
otherwise coming to its notice, and refer such case, with its own opinion thereon,–
         (a)  [173][* * * * * * * * * * * *]
         (b)  if the case arises in [174][any Province], to the High Court of [175][the Province ].
      (2)  Every such case shall be decided by not less than three Judges of the High Court [176][*
* *] to which it is referred, and in case of dif ference, the opinion of the majority shall prevail.

(2)  Every such case shall be decided by not less than three Judges of the High Court [176][*
58.    Power  of High Court to call for further  particulars as to case stated.–  If the High
Court [177][* * *] is not satisfied that the statements contained in the case are sufficient to
enable it to determine the questions raised thereby , the Court may refer the case back to the
Revenue-authority by which it was stated, to make such additions thereto or alterations therein
as the Court may direct in that behalf.
59.    Procedur e in disposing of case stated.–  (1) The High Court
[178][* * *], upon the hearing of any such case, shall decide the questions raised thereby , and
shall deliver its judgment thereon containing the grounds on which such decision is founded.
      (2)  The Court shall send to the Revenue-authority by which the case was stated a copy of

such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-
authority shall, on receiving such copy, dispose of the case conformably to such judgment.
60.    Statement of case by other Courts to High Court.– (1) If any Court, other than a Court
mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any instrument
under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his

punjablaws.gov.pk/laws/15.html 23/60own opinion thereon, for the decision of the High Court [179][* * *] to which, if he were the [180]
[Chief Revenue Authority], he would, under section 57, refer the same.
      (2)  Such Court shall deal with the case as if it had been referred under section 57, and send a
copy of its judgment under the seal of the Court and the signature the Registrar to the [181][Chief
Revenue Authority] and another like copy to the Judge making the reference, who shall, on
receiving such copy, dispose of the case conformably to such judgment.
      (3)  References made under sub-section (1), when made by a Court subordinate to a District
Court, shall be made through the Distri ct Court, and, when made by any subordinate revenue
Court, shall be made through the Court immediately superior .
61.    Revision of certain decisions of Courts regarding the sufficiency of stamps.–  (1) When

any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any
proceedings under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure,
1898[182] makes any order admitting any instrument in evidence as duly stamped or as not
requiring a stamp, or upon payment of duty and a penalty under section 35, the Court to which
appeals lie from, or references are made by, such first mentioned Court may, of its own motion
or on the application of the Collector , take such order into consideration.
      (2)  If such court, after such consideration, is of opinion that such instrument should not have
been admitted in evidence without the payment of duty and penalty under section 35, or without the
payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and

determine the amount of duty with which such instrument is chargeable, and may require any
person in whose possession or power such instrument then is, to produce the same, and may
impound the same when produced.
      (3)  When any declaration has been recorded under sub section (2), the Court recording the same
shall send a copy thereof to the Collector, and, where the instrument to which it relates has been
impounded or is otherwise in the possession of such court, shall also send him such instrument.
      (4)  The Collector may thereupon, notwith standing anything contained in the order
admitting such instrument in evidence , or in any certificate granted under section 42, or in
section 43, prosecute any person for any offence against the Stamp-law whic h the Collector

considers him to have committed in respect of such instrument:
      (a)  no such prosecution shall be instituted where the amount (including duty and penalty)
which, according to the determination of such Court, was payable in respect of the
instrument under section 35, is paid to the Collector, unless he thinks that the offence was
committed with an intention of evading payment of the proper duty;
      (b)  except for the purposes of such prosecution, no declaration made under this section shall
affect the validity of any order admitting any instrument in evidence, or of any certificate
granted under section 42.
[183]62.   Penalty for  executing, etc., instrument not duly stamped.–  (1) Any person–

         (a)  drawing, making, issuing, endorsing or transferring, or signing otherwise than as a
witness, or presenting for acceptance or payment, or accepting, paying or receiving
payment of, or in any manner negotiating, any bill of exchange [184][payable
otherwise than on demand] [185][* * *] or promissory note without the same being
duly stamped; or
         (b)  executing or signing otherwise than as a witness any other instrument chargeable with
duty without the same being duly stamped; or
         (c)  voting or attempting to vote under any proxy not duly stamped;
shall for every such offence be punishable with fine which [186][shall be equal to two times of
the unpaid duty]:

punjablaws.gov.pk/laws/15.html 24/60      Provided that, when any penalty has been paid in respect of any instrument under section
35, section 40 or section 61, the amount  of such penalty shall be allowed in reduction of the fine
(if any) subsequentl y imposed under this section in respect of the same instrument upon the
person who paid such penalty .
      (2)  If a share-warrant is issued without being duly stamped, the company issuing the same, and
also every person who, at the time when it is issued, is the managing director or secretary or other
principal officer of the company, shall be punishable with fine which may extend to [187][one
thousand] rupees.
63.    Penalty for failur e to cancel adhesive  stamp.–  Any person require d by section 12 to
cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that section,
shall be punishable with fine which may extend to [188][five hundred] rupees.

[189][64. Penalty for omission to comply with provisions of section 27.– Any person who,
with intent to defraud the Government-
(a) executes any instrum ent in which all the facts and circumstances required by section
27 to be set forth in such instrument are not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any instrument, neglects
or omits fully and truly to set forth therein all such facts and circumstances;
shall be punishable with fine which may extend to one hundred thousand rupees; or
(c) does any other act calculated to deprive the Government of any duty or penalty under
this Act shall be punishable with fine equal to five times the amount of duty or
penalty but shall not be less than one hundred thousand rupees.]

[190][64A.     Punishment for omission to comply with the provision of the Act.– Any
transferring or attesting authority which  willfully and dishonestly fails to comply with any of
the provisions of the Act shall be punishable with imprisonment for a term which may extend to
six months or with fine which may extend to five hundred thousand rupees, or with both.]
65.    Penalty for refusal  to give receipt, and for devices to evade duty on receipts.–  Any
person who–
         (a)  being required under section 30 to give a receipt, refuses or neglects to give the same;
or,
         (b)  with intent to defraud the Government of any duty, upon a payment of money  or
delivery of property exceeding twenty rupees in amount or value, gives a receipt  for an
amount or value not exceeding twenty rupees, or separates or divides the money or

property paid or delivered;
shall be punishable with fine which may extend to [191][five hundred ] rupees.
66.    Penalty for not making out policy , or making one not duly stamped.–  Any person
who–
         (a)  receives, or takes credit for, any premium or consideration for any contract of
insurance and does not, within one month after receiving, or taking credit for, such
premium or consideration, make out and execute a duly stamped policy of such
insurance; or
         (b)  makes, executes or delivers out any policy which is not duly stamped, or pays or
allows in account, or agrees to pay or allow in account, any money upon, or in respect
of, any such policy;
shall be punishable with fine which may extend to [192][one thousand ] rupees.

67.    Penalty for not drawing full number  of bills or marine policies purporting  to be in
sets.–  Any person drawing or executing a bill of exchange [193][payable otherwise than on
demand] or a policy of marine insurance purporting to be drawn or executed in a set of two or
more, and not at the same time drawing or executing on paper duly stamped the whole number

punjablaws.gov.pk/laws/15.html 25/60of bills or policies of which such bill or policy purports the set to consist, shall be punishable
with fine which may extend to [194][five thousand] rupees.
68.    Penalty for post-dating bills, and for other  devices to defraud the revenue.–  Any
            (a)   with intent to defraud the Government of duty, draws, makes or issues any bill of exchange
or promissory note bearing a date subsequent to that on which such bill or note is actually
drawn or made; or
         (b)  knowing that such bill or note has been so post-dated endorses, transfers, presen ts for
acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in
any manner negotiates the same; or
         (c)  with the like intent,  practices or is concerned in any act, contrivance or device not
specially provided for by this Act or any other law for the time being in force;

(c)  with the like intent,  practices or is concerned in any act, contrivance or device not
shall be punishable with fine which [195][shall be equal to five times the amount of the unpaid
duty subject to a minimum of twenty five  thousand rupees ].
69.   Penalty for breach of rule relating to sale of stamps and for unauthorised  sale.–  (a)
Any person appointed to sell stamps who disobeys any rule made under section 74; and
[196][(b)  any person, not so appointed, who sells or offers for sale any stamp shall be
punishable with imprisonment for a term which may extend to six months, or with fine which
may extend to one hundred thousand rupees.]
shall be punishable with imprisonment for a term which may extend to six months, or with fine
which may extend to [197][one thousand] rupees, or with both.
70.    Institution and conduct of prosecutions.–  (1) No prosecution in respect of any offence

punishable under this Act or any Act hereby repealed shall be instituted without the sanction of
the Collector or such other officer as [198][the Government] generally , or the Collector
specially , authorises  in that behalf.
      (2)  The [199][Chief Revenue Authority], or any officer generally or specially authorized by
it in this behalf, may stay any such prosecution or compound any such of fence.
      (3)  The amount of any such composition shall be recoverable in the manner provi ded by
section 48.
[200][71. Jurisdiction of Magistrates .– A Magistrate of competent jurisdictio n shall try an
offence under this Act.]
 
72.    Place of trial.– Every such offence committed in respect of any instrument may be tried in
any district [201][* * *] in which such instrument is found as well as in any district [202][* * *] in

which such offence might be tried under the Code of Criminal Procedure for the time being in
force.
73.    Books, etc., to be open to inspection.–  [203][(1) Every  public officer shall, wheneve r his
business involves an instrument chargeable with duty under this Act, keep and maintain such
registers, books, records, papers, documents or proceedings relating to payment of that duty in
such form  as prescribed by the Board of Revenue and furnish a monthly statement of payment
to the Collector .]
         [204][(2)]    Every public officer having in his custody any registers, books records,
papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to

[204][(2)]    Every public officer having in his custody any registers, books records,
prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all
reasonable times permit any person authorised  in writing  by the Collector to inspect for such

punjablaws.gov.pk/laws/15.html 26/60purpose the registers, books, papers, documents and proceedings, and to take such notes and
extracts as he may deem necessary , without fee or char ge.
74.    Power  to make rules relating to sale of stamps.–  The [205][Government] [206][* * *]
may make rules for regulating–
         (a)  the supply and sale of stamps and stamped papers,
         (b)  the persons by whom alone such sale is to be conducted, and
         (c)  the duties and remuneration of such persons [207][.]
      [208][* * * * * *]
[209][75. Power  to make rules .– The Government may make rules to carry out the purposes of
this Act.]
76.    Publication of rules.–  [210][(1) All rules made this Act shall be published in the Official
Gazette].
      (2)  All rules published as required by this section shall, upon such publications, have effect
as if enacted by this Act.

Gazette].
[211][76-A.  Delegation of certain powers.–  [212][[213][* * *] The [214][Government], may
by the notification in the Of ficial Gazette] delegate:-
               (a)  all or any of the powers conferred on it by sections 2 (9), 33 (3) (b), 70 (1), 74 and 78
to the [215][Chief Revenue Authority]; and
               (b)  all or any of the powers conferred on the [216][Chief Revenue Authority] by
section 45 (1), (2), 56 (1) and 70 (2) to such subordinate Revenue-authority as may
be specified in the notification].
77.    Savings as to court- fees.–  Noth ing in this Act contained shall be deemed to effect the
duties char geable under any enactment for the time being in force relating to court-fees.
78.    Act to be translated and sold cheaply .– [217][The Government] shall make provision for

the sale of translations of this Act in the principal vernacular languages of the territories
administered by it at a price not exceeding [218][twenty-five paisa] per copy .
79.    [Repeal ]. Repealed by the Repealing and Amending Act, 1914 (X of 1914), section 3 and
Schedule  II.
 
[219][SCHEDULE I
(SEE SECTION 3)
Sr.
No.Description of Instrument Proper Stamp-duty
1. [220][ACKNOWLEDGMENT of a debt exceeding twenty
rupees in amount or value, written or signed by, or on behalf
of, a debtor in order to supply evidence of such debt in any
book other than  a banker’s pass-book or on a separate piece
of paper when such book or paper is left in the creditor’s
possession:
        Provided that such acknowledgment does not contain

any promise to pay the debt or any stipulation to pay interest
or to deliver any goods or other property- 
     (a)  where such amount does not exceed ten thousand
rupees.Ten rupees.
     (b)  where such amount exceeds ten thousand rupees but
does not exceed twenty thousand rupees.Twenty rupees.

punjablaws.gov.pk/laws/15.html 27/60Sr.
      (c)  where such amount exceeds twenty thousand rupees. Fifty rupees.]
2. ADMINISTRATION BOND, including a bond given under
sections 291, 375 and 376 of the Succession Act 1925, section
6 of the Government Savings Banks Act, 1873:-
[221]
[* * * * * * * *]
* * * * * * * *][222]
[223][One hundred] rupees.
[224][Note: In case of registration of
the instrument, an additional stamp
duty of Rs.25/- shall be charged.]
3. ADOPTION DEED, that is to say, any instrument (other than a
will) recording an adoption or conferring or purporting to confer
an authority to adopt.
ADVOCATE, See ENTRY AS AN ADVOCATE (No. 30).[225][One hundred] rupees.
 
[226][Note: In case of registration of
duty of Rs.10/- shall be charged.] 
4. AFFIDAVIT, including an affirmation or declaration in the case

of persons by law allowed to affirm or declare instead of
swearing.
Exemptions
Affidavit or declaration in writing when made–
(a)  as a condition of enrolment under the Indian Army Act,
1911[227], or the Pakistan Army Act, 1952[228] or the
Indian Air Force Act, 1932[229], or the Pakistan Air Force
Act, 1953[230];
(b)  for the immediate purpose of being filed or used in any
Court or before the officer of any Court; or
(c)   for the sole purpose of enabling any person to receive any
pension or charitable allowance.[231][One hundred rupees].
5. AGREEMENT OR MEMORANDUM OF AN
AGREEMENT– 
         (a)  if relating to the sale of a bill of exchange; [232][Two] rupee.
         (b)  if relating to the sale of a Government security; [233][One rupee] for every Rs.10,000 or
part thereof of the value of the security,

(b)  if relating to the sale of a Government security; [233][One rupee] for every Rs.10,000 or
[234][subject to a maximum of one
hundred rupees [235][but shall not be
less than one hundred rupees].]
          (c)  if relating to the sale of a share in an incorporated
company or other body corporate;[236][One rupee] for every rupees 5,000
or part thereof of the value of the share.
 [237][(cc)  if relating to the sale of immovable property.[238][Twelve hundred rupees].]
 [239][(ccc) for collection or recovery of octroi or goods exit tax or
tax on transfer of immovable property by a contractor
with a Local Council.Fifty paisa for every one hundred rupees
or part thereof of the amount of the
contract [240][but shall not be less
than one hundred rupees]].
         (d)  if not otherwise provided for [241][One hundred] rupees.
 Exemptions
Agreement or Memorandum of an Agreement–
(a)  for or relating to the purchase of or sale of goods or

(d)  if not otherwise provided for [241][One hundred] rupees.
merchandise exclusively, not being a NOTE OR
MEMORANDUM chargeable under No. 43;
(b)  made in the form of tenders to the [242]Central
Government for or relating to any loan. 
[243][Note: In case of registration of
the instrument, an additional stamp duty
at the rate of 0.1% shall be charged.]

punjablaws.gov.pk/laws/15.html 28/60Sr.
AGREEMENT TO LEASE, see LEASE (No. 35).
[244][6.AGREEMENT RELATING TO DEPOSIT OF TITLE
DEEDS, PAWN OR PLEDGE, that is to say, any instrument
evidencing an agreement relating to– 
 (1)  the deposit of title-deeds or instruments constituting or
being evidence of the title to any property whatever (other
than marketable security), or 
 (2)  the pawn or pledge of movable property, where such
deposit, pawn or pledge has been made by way of
security for the re-payment of money advanced or to be
advanced by way of loan or an existing or future debt– 
        (a)    if such loan or debt is repayable on demand or more
than three months from the date of the instrument
evidencing the agreement; 
                (i)     in the case of banking companies or other
financial institutions, when the entire finance is

not based on interest; andOne-fifth of one percent, that is to say,
0.2% of the loan amount subject to a
maximum of [245][five hundred
thousand] rupees [246][but shall not be
less than one hundred rupees].
              (ii)      in any other case. One-fifth of one percent, that is to say,
0.2% of the loan amount [247][but
shall not be less than one hundred
rupees].
        (b)    if such loan or debt is repayable not more than three
months from the date of such instrument; 
                 (i)     in the case of banking companies or other
not based on interest; andOne-tenth of one percent, that is to say,
0.1% of the loan amount, subject to a
maximum of [248][five hundred
thousand] rupees [249][but shall not be

                 (ii)   in any other case. One-tenth of one percent, that is to
say, 0.1% of the loan amount [250]
[but shall not be less than one hundred
rupees].]
[251][Note: In case of registration of
duty at the rate of 0.1% shall be
charged.]
7. APPOINTMENT IN EXECUTION OF A POWER, where
made by any writing not being a will– 
 (a)  of trustees [252][One hundred] rupees.
 (b)  of property, movable or immovable. [253][One hundred].
8. APPRAISEMENT OR VALUATION made otherwise than
under an order of the Court in the course of a suit–
[254][ (a) * * * * *
(b) * * * * *]
(a) Appraisement of valuation made for the information of one
party only, and not being in any manner obligatory between
parties either by agreement or operation of law.
(b)   Appraisement of crop for the purpose of ascertaining the

amount to be given to a landlord as rent.[255][* * *]
[256][One hundred] rupees.

punjablaws.gov.pk/laws/15.html 29/60Sr.
9. APPRENTICESHIP-DEED, including every writing relating to
the service or tuition of any apprentice clerk or servant, placed
with any master to learn any profession, trade or employment not
being ARTICLES OF CLERKSHIP (No. 11).
Instrument of apprenticeship executed by a Magistrate under
the Apprentices Act, 1850[257], or by which a person is
apprenticed by or at the charge of any public charity.[258][One hundred] rupees.
[259]
[10.* * * * * * * * * *]
11. ARTICLES OF CLERKSHIP or contract whereby any person
first becomes bound to serve as a clerk in order to his admission
as an attorney in any High Court.
ASSIGNMENT, see CONVEYANCE (No. 23),
TRANSFER (No. 62) and TRANSFER OF LEASE (No.
63), as the case may be. ATTORNEY. see ENTRY AS AN
ATTORNEY (No. 30), and POWER OF ATTORNEY (No.
48).
AUTHORITY TO ADOPT, see ADOPTION-DEED (No.

48).
3).[260][Seven hundred and fifty]
rupees.
[261]
[11-AAIR TICKETS issued by any Airline–  
   (i)  for domestic flights; Twenty five rupees per ticket
 (ii)  for international flights. Two hundred and fifty rupees per
ticket].
[262]
[11-BAUTHENTICATED DECLARATIONS that is to say
declarations of newspapers, periodicals or printing presses
authenticated by a legally competent authority.
EXPLANATION I. The duty shall be paid by the declarant.
EXPLANATION II. The declaration shall not be authenticated
unless the duty is paid.Five thousand rupees per
Declaration].
12. AWARD, that is to say, any decision in writing by an
arbitrator or umpire, not being an award directing a partition,
on a reference made otherwise than by an order of the Court
in the course of a suit.[263][[264][Three percent] of] the

amount or value of the property to
which the award relates as set forth in
such award. [265][* * *]
12-A [266][* * * * * * * * * * * * * * * ** * * * * * * * * * * *]
12-B [267][* * * * * * * * * * * * * * * ** * * * * * * * * * * *]
13. BILL OF EXCHANGE as defined by section 2(2) not being
BOND, bank note or currency note–
[268][(a)         where payable otherwise than on demand but not
more than one year after date or sight– 
             (i)  if drawn singly Two rupees for every one thousand rupees
or part thereof of the amount of the Bill
[269]
[but shall not be less than one
hundred rupees].
            (ii)  if drawn in set of two or more, for each part of the
set.One rupee for every one thousand rupees or
part thereof of the amount of the Bill [270]
rupees]].

rupees]].
 (b)  where payable more than one year after date or sight–  
 [271][If drawn singly;Three rupees for every one thousand
rupees or part thereof of the amount of the

punjablaws.gov.pk/laws/15.html 30/60Sr.
Bill [272]
[but shall not be less than
one hundred rupees].
 If drawn in set of two, for each part of the set; Two rupees for every one thousand rupees
[273]
 If drawn in set of three, for each part of the set; One rupee for every one thousand rupees or
part thereof of the amount of the Bill [274]
rupees].]
14. BILL OF LADING (including a through bill of lading).
Note– If a bill of lading is drawn in parts, the proper stamp
therefor must be borne by each one of the sets.
Exemptions–
(a)  Bill of lading when the goods therein described are received at
a place within the limits of any port as defined under the Ports
Act, 1908[275], and are to be delivered at another place within
the limits of the same port.

(b)  Bill of lading when executed out of Pakistan and relating
to property to be delivered in Pakistan.[276]
[One hundred] rupees.
[277]
[15.BOND as defined by section 2 (5) not being a DEBENTURE
(No. 27) and not being otherwise provided for by this Act, or
by the Court Fees Act, 1870– 
   (i)  where the amount or value secured does not exceed five
hundred rupees.Fifteen rupees [278][but shall not be
 (ii)  where it exceeds five hundred rupees, for every
additional amount of five hundred rupees or part thereof.Fifteen rupees [279][but shall not be
less than one hundred rupees]]
 See ADMINISTRATION BOND (No.2), BOTTOMERY
BOND (No.16), CUSTOMS BOND (No.26).
INDEMNITY BOND (No.34), RESPONDENTIA BOND
(No.56), SECURITY BOND (No.57).
Exemption
Bond when executed by any person for the purpose of

Exemption
guaranteeing that the local income derived from private
subscription to a Charitable dispensary or hospital or any other
object of public utility shall not be less than a specified sum per
mensem.[280][Note: In case of registration of
16. BOTTOMERY BOND, that is to say, any instrument where by
the master of a seagoing ship borrows money on the security of
ship to enable him to preserve the ship or prosecute her voyage.The same duty as on a bond (No. 15) for
the same amount.
 
[281][Note: In case of registration of
17. CANCELLATION, instrument of (including any instrument by
which any instrument previously executed is cancelled), if attested
and not otherwise provided for.

See also RELEASE (No. 55), REVOCATION OF
SETTLEMENT (No. 58-B), SURRENDER OF LEASE (No.
61), REVOCATION OF TRUST (No. 64-B).[282][One hundred rupees.]
18. [283][CERTIFICATE OF SALE (in respect of each property
put up as a separate lot and sold) granted to the purchaser of any
property sold by public auction by a Civil or Revenue Court, or
Collector or other Revenue Officer:

punjablaws.gov.pk/laws/15.html 31/60Sr.
 a)    in case of immovable property in an urban area; and [284][One] percent of the value of the
property.
b)    in any other case Three percent of the value of the
property.
NOTE: In case of registration of the
instrument, an additional stamp duty
shall be charged as under:
(a)  Rs.500/-, if the amount of
consideration does not exceed
Rs.500,000/-; and
(b)  Rs.1000/-, if the consideration
exceeds Rs.500,000/.]
19. [285][CERTIFICATE OR OTHER DOCUMENT
evidencing the right or title of the holder thereof or any other
person, either to any shares, scrip or stock in or of any
incorporated company or other body corporate, or to become
proprietor of shares, scrip or stock in or of any such company
or body.One hundred rupees]
20. CHARTER PARTY, that is to say, any instrument (except an
agreement for the hire of a tug-steamer) where by a vessel or

some specified principal part thereof is let for the specified
purposes of the charterer, whether it includes a penalty clause
or not.[286][one hundred] rupees.
21. [287][* * * *] 
22. COMPOSITION-DEED, that is to say, any instrument
executed by a debtor whereby he conveys his property for the
benefit of his creditors, or whereby payment of a composition
or dividend on their debts is secured to the creditors, or
whereby provision is made for the continuance of the debtor’s
business under the supervision of inspector or under letters of
licence for the benefit of his creditors.[288][One hundred] rupees.
[289]
[22-A.CONTRACT, that is to say any instrument of the nature of
memorandum of Agreement made or entered into by a
contractor with Government, Corporation, Local Body, Local
Authority, agency or organization set up or controlled by the

[290][Federal Government] or the [291]
[Government]- 
 (a)  to execute any work–  
           (i)  where the amount of the contract does not exceed
five lac rupees..Twelve hundred rupees
          (ii)  where it exceeds five lac rupees but does not exceed
ten lac rupees.Two thousand rupees
         (iii)  where it exceeds ten lac rupees but does not exceed
fifty lac rupees.Three thousand rupees
              (iv)   where it exceeds fifty lac rupees but does not
exceed one crore and fifty lac rupees.Five thousand rupees
         (v)  where it exceeds one crore and fifty lac rupees. Ten thousand rupees
 (b)  to procure stores and materials Twenty-five paisas for every one
hundred rupees or part thereof of the
amount of the contract subject to a
minimum of twelve hundred rupees.]

(b)  to procure stores and materials Twenty-five paisas for every one
23. [292][CONVEYANCE as defined by section 2(10) not being
a TRANSFER charged or exempted under Article 62: 
 (a)        In case of immovable property in an urban area; and [293][One] percent of the value of
property.

punjablaws.gov.pk/laws/15.html 32/60Sr.
 (b)        in any other case Three percent of the value of the
property.
Note: In case of registration of the
(a) Rs.500/-, if the amount of
(b) Rs.1000/-, if the amount of
consideration exceeds
Rs.500,000/-.
 
 [294][* * * * * * * * *][295][* * * * * * * *]
24. COPY OR EXTRACT certified to be a true copy or extract by
or by order of any public officer and not chargeable under the
law for the time being in force relating to court-fees– 
   (i)  if the original was not chargeable with duty or if the duty
with which it was chargeable does not exceed four
rupees;Two rupees
 (ii)  in any other case
(a) Copy of any paper which a public officer is expressly
required by law to make or furnish for record in any public

office or for any public purpose;
(b)   Copy of, or extract from, any register relating to births,
baptisms, namings, dedications, marriages (divorces),
deaths or burials.[296][Ten] rupees.
25. [297][COUNTERPART OR DUPLICATE of any
instrument chargeable with duty and in respect of which the
proper duty has been paid–
       [298][(a) * * * * *]
        (b) * * * * *]
Exemption –
Counterpart of any lease granted to cultivator when such
lease is exempted from duty[299][* * *]
One hundred rupees.]
26. CUSTOMS’ BOND–
       [300][(a) * * * * *]
       (b) * * * * *][301][* * * * * * * ]
[302][One hundred] rupees.
[303][Note: In case of registration of the
instrument, an additional stamp duty of
Rs.25/- shall be char ged.]
[304]
[27.DEBENTURE OR PARTICIPATION TERM
CERTIFICATE OR TERM FINANCE CERTIFICATE

[304]
OR ANY OTHER INSTRUMENT OF REDEEMABLE
CAPITAL OTHER THAN A COMMERCIAL PAPER
(whether or not a mortgage debenture, a Participation Term
Certificate, a Term Finance Certificate or any other
instrument of redeemable capital), being a marketable
security transferable by endorsement or by separate
instrument of transfer or by delivery.
Explanation-I. The term “Debenture” includes any interest
coupons attached thereto, but the amount of such coupons
shall not be included in estimating the duty.
Explanation-II. The term “Participation Term Certificate”
means an instrument or certificate of a specified
denomination called the face value or nominal value, issuedOne-twentieth of one percent, that is to
say, 0.05% of the face value [305][* * *]
subject to a maximum of one million
rupees [306]

punjablaws.gov.pk/laws/15.html 33/60Sr.
by a company for raising capital, the holder whereof
participates in the profit and loss of the company over such
period to such extent and on such conditions as may be
specified at the time of its issue.
Explanation-III. The term “Term Finance Certificate” means
a fixed tenure instrument or certificate of a specified
denomination called the face value or nominal value issued to
raise capital by a body corporate in the form of transferable
security.]
[307]
[27-A.[308][DECREE, RULE OF A COURT OR AN ORDER
OF A COURT based on  mutual consent of the parties in
cases involving transfer of an immovable property including
sale, exchange, gift or mortgage, declaring or conferring a
right in, or title to, an immovable property: 
 a)    in case of immovable property in an urban area; and [309][One] percent of the value of the
property.

property.
 b)    in any other case Three percent of the value of the
property.
 EXPLANATION.- Value, in this Article, means the value of
the property in accordance with the valuation table as notified
by the Collector or where valuation table is not available, the
average sale price of a property of similar nature in the same
revenue estate or locality in the preceding year as may be
determined by the Collector.NOTE: In case of registration of the
(a)   Rs.500/-, if the amount of
(b)   Rs. 1000/-, if the consideration
exceeds Rs.500,000/-.]
28. [310][DELIVERY-ORDER IN RESPECT OF GOODS,
that is to say, any instrument entitling any person therein
named, or his assigns or the holder thereof, to the delivery of

any goods lying in any dock or port, or in any ware-house in
which goods are stored or deposited on rent or hire, or upon
any wharf such instrument being signed by or on behalf of the
owner of such goods upon the sale or transfer of the property
therein, when such goods exceed in value twenty rupees.
DEPOSIT OF TITLE-DEEDS. see AGREEMENT
relating to DEPOSIT OF TITLE-DEEDS, PAWN OR
PLEDGE (No.6).
DISSOLUTION OF PARTNERSHIP, See
PARTNERSHIP (No. 46).One hundred rupees]
29. DIVORCE-Instrument of, that is to say, any instrument by
which any person effects the dissolution of his marriage.
DOWER- Instrument of, See SETTLEMENT (No. 58).
DUPLICATE, See COUNTERPART (No. 25).[311]
[One hundred rupees.]
30. [312][* * * * * * * *] 
[313]
[31.EXCHANGE of immovable property:

[313]
[31.EXCHANGE of immovable property:  
(a)   in case of immovable property in an urban area; One percent of the value of each
immovable property
(b)   in case of immovable property in rural area; Three percent of the value of each
(c)   in case of exchange between urban and rural property. One percent of the value of urban
immovable property and three percent
of the value of rural immovable
property
 
punjablaws.gov.pk/laws/15.html 34/60Sr.
(a)     five hundred rupees if the
amount of consideration does not
exceed five hundred thousand
rupees; and
(b)   one thousand rupees if the
amount of consideration exceeds five
hundred thousand rupees.]
32. FURTHER CHARGE-Instrument of, that is to say, any
instrument imposing a further charge on mortgaged property– 
 (a)  when the original mortgage is one of the description referred to
in clause (a) of Article No. 40 (that is, with possession);[314]
[Two percent of the] consideration
equal to the amount of the further charge
secured by such instrument.
 (b)     when such mortgage is one of the description referred to in
clause (b) of Article No. 40 (that is, without possession)– 
           (i)  if at the time of execution of the instrument of further
charge possession of the property is given or agreed to

be given under such instrument;[315]
[Two percent of the] consideration equal
to the total amount of the charge (including the
original mortgage and any further charge
already made) less the duty already paid on
such original mortgage and further charge.
          (ii)  if possession is not so given; [316]
[Two percent  of] the amount of the
further char ge secured by such instrument.
[317][Note: In case of registration of the
instrument, an additional stamp duty shall
be char ged as under:
consideration exceeds Rs.500,000/-.]
33. [318][GIFT  – Instrument of, including a memorandum of oral gift
of an immovable property , not being a SETTLEMENT  (Article 58)

or WILL  or TRANSFER (Article 62) – when executed in respect
of an immovable property: 
 a)     in case of immovable property in an urban area; and [319]
[One] percen t of the value of the
property: provided that if the gift deed is
executed between spouses, father , mother ,
son, daughter , grandparent, sibling or from
one wife or widow to another wife or
widow of the same husband, the rate of
stamp duty shall be [320]
[One] percent of
the value of the property .
 b)     in any other case Three percent of the value of the property .
 
Note:  In case of registratio n of the
(a)    Rs.500/-, if the amount of
(b)   Rs.1000/-, if the amount of
34. INDEMNITY BOND

INSPECT ORSHIP-DEED , see COMPOSITION-DEED (No. 22).
INSURANCE , see POLICY  OF INSURANCE (No. 47).The same duty as on a Security Bond (No.
57) for the same amount.
[321]
[Note:  In case of registration of the

punjablaws.gov.pk/laws/15.html 35/60Sr.
[322]
[35.LEASE, including an under lease or sub-lease and any
agreement to let or sub-let:
(1)       whereby such lease the rent is fixed and no premium is
paid or delivered: 
 (a)   Where the lease purports to be for a term of less than
twenty years:3.25 percent of the average annual
rent of the lease.
 (b)   Where the lease purports to be for a term of twenty years
or above or in perpetuity: 
 (i)    In case of immovable property in an urban area; Two percent of the value of the
immovable property or rental values
whichever is higher
 (ii)   in any other case Three percent of the value of the
immovable property or rental value
whichever is higher.
 
Note: An additional stamp duty shall
be charged as under:
(a)     Rs.500/-, if the amount of
(b)     Rs.1000/-, if amount of

 (c)   where the lease is granted for advance money and where
no rent is reserved: 
 (i)    in case of immovable property in an urban area; and Two percent of the consideration
equal to the amount of advance as set
forth in the lease.
 
 (ii)   in any other case Three percent of the consideration
 
instrument, an additional
stamp duty shall be charged as under:
(a)     Rs.500/-,if the amount of

(b)     Rs.1000/-,if the amount of
Rs.500,000/-
 (d)   where the lease is granted for a fine or premium and
where no rent is reserved: 
equal to the amount of a fine or
premium as set forth in the lease.

punjablaws.gov.pk/laws/15.html 36/60Sr.
shall be charged as under: 
 
 (2)(a)      where the lease is granted for money advanced in
addition to the rent reserved: 
 (i)    in case of immovable property in an urban area;
andTwo percent of the consideration

forth in the lease, in addition to the
duty which would have been payable
on such lease, if no advance had been
paid or delivered.
 
(a)     Rs.500/-, if the amount of.
Consideration does not exceeds
Rs.500,000 /-; and

 (b)   where the lease is granted for a fine or premium in
addition to the rent reserved

punjablaws.gov.pk/laws/15.html 37/60Sr.
 
Note. In case of registration of the
(a)     Rs.500/- if the amount of
(b)     Rs.1000/- if amount of
 
Note: in case of registration of the

Rs.500,000/-”.]
36. [323][LETTER OF ALLOTMENT OF SHARES in any
company or proposed company or in respect of any loan to be
raised by any company or proposed company.
See also CERTIFICATE OR OTHER DOCUMENT (No.
19).Fifty rupees]
37. [324][* * * * * * * * * * * ** * * * * * *]
38. LETTER OF LICENCE,  that is to say, any agreement between a
debtor and his creditors, that the letter shall, for a specified time,
suspend their claims and allow the debtor to carry on business at his
own discretion.[325][One hundred] rupees.
[326]
[39.* * * * * * * * * * *]
40. MORTGAGE-DEED not being an AGREEMENT RELATING TO
DEPOSIT OF TITLE-DEEDS, PAWN OR PLEDGE (No. 6),

[326]
BOTTOMERY BOND (No. 16), MORTGAGE OF A CROP (No.
41), RESPONDENTIA BOND (No. 56). OR SECURITY BOND
(No. 57)– 
 (a)   when possession of the property or any part of the property
comprised in such deed is given by the mortgagor or agreed to
be given;[327][[328][Three percent] of the]
consideration equal to the amount secured by
such deed.
[329]
[Note: In case of registration of the
instrument, an additional stamp duty shall be
charged as under:
(a)    Rs. 500/-, if the amount of

punjablaws.gov.pk/laws/15.html 38/60Sr.
consideration exceeds Rs.500,000/-]
 (b)   when possession is not given or agreed to be given as aforesaid;
 
Explanation– A mortgagor who gives to the mortgagee a power of
attorney to collect rents or a lease of the property mortgaged or part
thereof, is deemed to give possession within the meaning of this Article.[330][[331][Three percent] of] the amount
secured by such deed.
[332]
 
 (c)   when a collateral or auxiliary or additional or substituted security, or
by way of further assurance for the above mentioned purposes where

the principal or primary security is duly stamped– 
        for every sum secured not exceeding Rs. 1,000; Ten rupees.
        and for every Rs. 1,000 or part thereof secured in excess of Rs.
1,000.Ten rupees.
[333]
 [334]
[(d)  (i)        mortgage with banking companies, that is to say, simple
or legal mortgage for banking companies or other financial
institutions, when the entire finance is not based on interest; and[335]
[0.45% of the loan amount subject to
a maximum of [336]
[five hundred
thousand] rupees; and
       (ii)  in any other case.

(1)   Instruments, executed by persons taking advances under the Land
Improvement Loans Act, 1883, or the [337][Punjab]
Agriculturists Loans Act, 1958 or by their sureties as security for
the repayment of such advances.
(2)   Letter of hypothecation accompanying a Bill of Exchange.0.45% of the loan amount.]
[338]
[41.MORTGAGE OF A CROP, including any instrument
evidencing an agreement to secure the repayment of a loan
made upon any mortgage of a crop, whether the crop is or is
not in existence at the time of mortgage- 
(a)   When the loan is repayable, not more than three months
from the date of the instrument.0.5 percent of the loan amount subject
to a minimum of one hundred rupees.
(b)   When the loan is repayable more than three months, but

not more than eighteen months from the date of the
instrument.2 percent of the loan amount subject
to a minimum of one hundred rupees.]
42. [ 3 3 9 ][NOTARIAL ACT, that is to say, any instrument,
endorsement, note, attestation, certificate or entry not being a
PROTEST (No. 50) made or signed by a Notary Public in the
execution of the duties of his office, or by any other person
lawfully acting as a Notary Public.
See also PROTEST OF BILL OR NOTE (No.50).Fifty rupees]
43. NOTE OR MEMORANDUM sent by a broker or agent to his
principal intimating the purchase or sale on account of such
principal–

punjablaws.gov.pk/laws/15.html 39/60Sr.
 (a)  of any goods exceeding in value twenty rupees; [340][Five] rupees.
 (b)  of any stock or marketable security exceeding in value
twenty rupees, not being a Government Security;[341][Five] rupees for every Rs.5,000 or
part thereof of the value of the stock or
security.
 (c)   of a Government security [342][One rupee] for every 10,000 rupees
or part thereof of the value of the security
subject to a maximum of [343][Fifty]
rupees.
44. NOTE OF PROTEST BY THE MASTER OF A SHIP.
See also PROTEST BY MASTER OF A SHIP (No. 51).
ORDER FOR THE PAYMENT OF MONEY.
See BILL OF EXCHANGE (No. 13).[344][One hundred] rupees.
45. PARTITION-Instrument of [as defined by section 2 (15)]. [345]
[[346]
[One percent] of] the amount
of the value of the separated share or
shares of the property .
Explanation– The largest share remaining after

[[346]
the property is partitioned (or if there are two or
more shares of equal value and not smaller than
any of the other shares, than one of such equal
shares) shall be deemed to be that from which
other shares are separated:
Provided always that–
(a)   when an instrument of partition containing
an agreement to divide property in severalty
is executed and a partition is effected in
pursuance of such agreement, the duty
chargeable upon the instrument affecting
such partition shall be reduced by the
amount of duty paid in respect of the first
instrument but shall not be less than [347]
[one hundred rupees];
(b) where land is held on Revenue Settlement
for a period not exceeding thirty years and
paying the full assessment, the value for
purpose of duty shall be calculated at not
more than five times the annual revenue;

(c)  where a final order for effecting a
partition passed by any Revenue
authority or any Civil Court, or an award
by an arbitrator directing a partition, is
stamped with the stamp required for an
instrument of partition in pursuance of
such order or award is subsequently
executed, the duty on such instrument
shall not exceed [348]
[one hundred
rupees];
  [349]
[(d)     when instrument of partition is
executed in respect of agricultural land,
the Stamp Duty shall be charged as one
rupee for every rupees one hundred or
part thereof of the value of such land].
  [350]

punjablaws.gov.pk/laws/15.html 40/60Sr.
consideration does not exceed Rs.
500,000/-; and  
(b)    Rs.1000/-, if the amount of
consideration exceeds Rs. 500,000/-.]
[351]
[Exception.– Notwithstanding
anything contained herein, a fixed stamp
duty of five hundred rupees shall be charged
in respect of an instrument of partition
relating to an urban or rural property
including agricultural land, which is partly or
wholly based on opening of inheritance.]
46. PARTNERSHIP– A-INSTRUMENT OF–  
 (a)   where the capital of the partnership does not exceed Rs. [352]
[10,000/-][353][Two hundred rupees].
 (b)   in any other case [354][One thousand rupees].
 B-DISSOLUTION OF–  
 PAWN OR PLEDGE, See AGREEMENT  RELA TING TO
DEPOSIT  OF TITLE-DEEDS, P AWN OR PLEDGE (No. 6).[355]
[Half of the stamp duty payable on
original]
[356]

PAWN OR PLEDGE, See AGREEMENT  RELA TING TO
original]
[356]
47. [357][POLICY  OF INSURANCE–
A-See INSURANCE  (see section 7) – 
 (1)  For each voyage– if drawn
singly.if drawn in duplicate,
for each part.
 (i)     where the premium or consideration does not
exceed the rate of 1/8 percent of the amount insured
by the policy; for every full sum of Rs. 5,000 and
also any fractional parts thereof insured by the
policy–;Ten rupees Ten rupees
 (ii)    in any other case, in respect of every full sum of Rs.
2,000 and also any fractional part thereof insured by
the policy– .Ten rupees Ten rupees
 (2)  For time–  
 in respect of every full sum of Rs.2,000 or part thereof
insured by the policy– 
 (i)     where the insurance shall be made for any time not
exceeding six months;Ten rupees Ten rupees

in respect of every full sum of Rs.2,000 or part thereof
 (ii)    where the insurance shall be made for any time
exceeding six months and not exceeding twelve
months–.Twenty rupees Ten rupees
 B-FIRE-INSURANCE AND OTHER CLASSES OF
INSURANCE, NOT ELSEWHERE INCLUDED IN THIS
ARTICLE, COVERING GOODS, MERCHANDISE,
PERSONAL EFFECTS, CROPS, AND OTHER
PROPERTY AGAINST LOSS OR DAMAGE– 
 (1)  in respect of an original policy–  
 (i)  when the sum insured does not exceed Rs.5,000; Fifty rupees
 (ii) in any other case and One hundred rupees
 (2)  in respect of each receipt for any payment of a premium
on any renewal of an original policy.One half of the duty payable in
respect of the original policy in
addition to the amount, if any,
chargeable under No. 53
 C-ACCIDENT AND SICKNESS-INSURANCE–

punjablaws.gov.pk/laws/15.html 41/60Sr.
 (a)  Against railway accident, valid for a single journey only.Fifty rupees
 Exemption  
         When issued to a passenger travelling by the
intermediate or the third class in any railway. 
 (b)  In any other case for the maximum amount which may
become payable in the case of any single accident or
sickness where such amount does not exceed Rs.2,000
and also where such amount exceeds Rs.2,000 for every
Rs.2,000 or part thereof.Ten rupees; provided that, in case of a
policy of insurance against death by
accident when the annual premium
payable does not exceed Rs. 10  per
Rs. 100,000 the duty on such
instrument shall be ten rupees for
every Rs. 1,000 or part thereof of the
maximum amount which may become
payable under it.
 D-INSURANCE BY WAY OF INDEMNITY– Against
liability to pay damages on account of accidents to workmen

employed by or under the insurer or against liability to pay
compensation under the Workmen’s Compensation Act, 1923,
for every Rs.100 or part thereof payable as premium.Three rupees
 E-LIFE INSURANCE OR OTHER INSURANCE NOT
SPECIFICALLY PROVIDED FOR, except such a RE-
INSURANCE as is described in Division of this article–If drawn
singlyIf drawn in
duplicate for each
part
 (i)      for every sum insured not exceeding Rs.250; Ten rupees Ten rupees
 (ii)     for every sum insured exceeding Rs.250 but not
exceeding Rs.500;Ten rupees Ten rupees
 (iii)    for every sum insured exceeding Rs.500 but not
exceeding Rs.1,000 and also for every Rs.1,000 or
part thereof in excess of Rs.1,000.Ten rupees Ten rupees
 Exemption  
        Policies of life insurance granted by the Director-General

 Exemption  
of Post Offices in accordance with rules for Postal Life
Insurance issued under the authority of the Federal
Government. 
 F-RE-INSURANCE BY AN INSURANCE COMPANY
WHICH HAS GRANTED A POLICY OF THE NATURE
SPECIFIED IN DIVISION A OR DIVISION B OF THIS
ARTICLE WITH ANOTHER COMPANY BY WAY OF
INDEMNITY OR GUARANTEE AGAINST THE
PAYMENT ON THE ORIGINAL INSURANCE OF A
CERTAIN PART OF THE SUM INSURED THEREBY.One half of the duty payable in
respect of the original insurance but
not less than ten rupees or more than
one hundred rupees.”
 General Exemption  
         Letter of cover or engagement to issue a policy of
insurance: 
         Provided that, unless such letter or engagement bears the
stamp prescribed by this Act for such policy nothing shall
be claimable thereunder, nor shall it be available for any

purpose, except to compel the delivery of the policy
therein mentioned. 
48. POWER-OF-ATTORNEY as defined by section 2 (21), not
being a proxy (No. 52)– 
 [358][(a)     when executed for authorizing not more than ten
persons;[359][Five hundred] rupees.
[360]
      (b)  when given for consideration and authorizing the attorney to
sell any immovable property;[361][Three percent of the amount
calculated according to the value
notified by the District Collector]

punjablaws.gov.pk/laws/15.html 42/60Sr.
[362]
500,000/-; and
consideration exceeds Rs. 500,000/-]
 [363][(bb)  when given without consideration for authorising
the attorney to sell any immovable property.][364][(a)     Twelve hundred rupees in
case the Power of Attorney is
executed between spouses or
between one wife or widow and
another wife or widow of the
same husband, or between father,
mother, son, daughter,
grandparents, grandchildren or
siblings; and
(b)    Two percent of the value
notified by the District Collector
in all other cases.]
[365][Note: In case of registration of

      (c)  in any other case. [366][One hundred] rupees for each
person authorized.]
 Explanation 1– For the purposes of this Article more persons
than one when belonging to the same firm shall be deemed to be
one person.
Explanation 2– The term “Registration” includes every
operation incidental to registration under the Registration Act,
1908. 
49. [367][PROMISSORY NOTE as defined by section 2(22)– 
 (a)    when payable on demand–  
 (i)    when the amount or value does not exceed Rs.
2,50,000/-Two hundred rupees
 (ii)   when the amount or value exceeds Rs. 2,50,000/-
but does not exceed Rs. 5,00,000/-Three hundred rupees
 (iii)  in any other case Five hundred rupees
 (b)   when payable otherwise than on demand, including a
commercial paper.One-fiftieth of one percent, that is to

(iii)  in any other case Five hundred rupees
say, 0.02% per annum of the amount
payable subject to a maximum of one
50. [368][PROTEST OF BILL OR NOTE, that is to say, any
declaration in writing made by a Notary Public, or other
person lawfully acting as such, attesting the dishonour of a
Bill of Exchange for promissory note.One hundred rupees.]
51. PROTEST BY THE MASTER OF A SHIP, that is to say, any
declaration of the particulars of her voyage drawn up by him with a
view to the adjustment of losses or the calculation of averages, and
every declaration in writing made by him against the charterers or the
consignees or not loading or unloading the ship, such declaration is
attested or certified by a Notary Public or other person lawfully acting
as such.
See also NOTE OF PROTEST  BY THE MASTER OF A SHIP
(No. 44).[369][One hundred] rupees.

punjablaws.gov.pk/laws/15.html 43/60Sr.
52. [370][PROXY empowering any person to vote at any one
election of the members of a district or local board or of a
body of municipal commissioners, or at any one meeting of
(a) members of an incorporated company or other body
corporate whose stock or funds is or are divided into shares
and transferable; (b) a local authority; or (c) proprietors,
members or contributors to the funds of any institution.Fifty rupees.]
53. [371][RECEIPTS as defined by section 2 (23) for any money
or other property the amount or value of which exceeds
twenty rupees– 
 (a)   where such amount does not exceed ten thousand rupeesTen rupees
 (b)   where such amount exceeds ten thousand rupees but does
not exceed twenty thousand rupeesTwenty rupees
 (c)   where such amount exceeds twenty thousand rupees Fifty rupees.]
 Exemptions  
 Receipts–

 Receipts–  
 (a)   endorsed on or contained in any instrument duly stamped
or any instrument exempted under the proviso to section 3
(instruments executed on behalf of the Government) or any
cheque or bill of exchange, payable on demand
acknowledging the receipt of the consideration money therein
expressed, or the receipt of any principal-money, interest or
annuity, or other periodical payment thereby secured; 
 (b)   for any payment of money without consideration;  
 (c)   for any payment of rent by a cultivator on account of
land assessed to Government revenue; 
 (d)   for pay or allowances by non-commissioned or petty
officers, soldiers, sailors or airmen of the armed forces of
Pakistan/Pakistan’s military, naval or air forces, when serving
in such capacity, or by mounted police-constables;

in such capacity, or by mounted police-constables; 
 (e)   given by holders of family-certificates in cases where the
person from whose pay or allowances the sum comprised in
the receipt has been assigned as a non-commissioned or petty
officer, soldier, sailor or airman, or any of the said forces and
serving in such capacity; 
 (f)    for pensions or allowances by persons receiving such
pensions or allowances in respect of their services as such,
non-commissioned or petty officers, soldiers, sailors or
airmen, and not serving the State in any other capacity; 
 (g)   given by a headman or lambardar for land-revenue or
taxes collected by him; 
 (h)   given for money or securities for money deposited in the
hands of any banker to be accounted for: 
 Provided that the same is not expressed to be received of, or

by the hands of, any other than the person to whom the same
is to be accounted for: 
 Provided also that this exemption shall not extend to receipt
or acknowledgment for any sum paid or deposited for, or
upon a letter of allotment of a share, or in respect of a call
upon any scrip or share of, or in, any incorporated company
or other body corporate or such proposed or intended
company or body or in respect of a debenture being a
marketable security. 
54. RE-CONVEYANCE OF MORTGAGED PROPERTY–
[372][(a)             * * * * * *]
[(b)          * * * * * *][373][* * * * * *].
[374][One hundred] rupees.

punjablaws.gov.pk/laws/15.html 44/60Sr.
[375][Note: in case of the registration
of the instrument, an additional stamp
duty shall be charged equal to the
amount of the registration fee paid on
the principal mortgage deed.]
[376]
[55.RELEASE, that is to say any instrument not being such a
release as is provided for by section 23A whereby a person
renounces a claim on another person or against any specified
property. 
 (a)   When executed between spouses or between one wife or
widow of the same husband or between father, mother, son,
daughter, grandparents, grandchildren, or sibling. 
 (i)    In case of immovable property in an urban area. 1 percent of the value of the share of
the immovable property over which
the claim is renounced.
 (ii)   In case of immovable property in rural area 3 percent of the value of the share of

 (b)   In any other case.  
(a)      Rs.500/-, if the amount of
(b)      Rs.1000/-, if the amount of
Rs.500,000/-].
   
56. RESPONDENTIA BOND that is to say, any instrument
securing a loan on the cargo laden or to be laden on board a
ship and making repayment contingent on the arrival of the
cargo at the port of destination.
REVOCATION OF ANY TRUST OR SETTLEMENT.

See SETTLEMENT (No. 58), TRUST (No. 64).The same duty as on a Bond (No. 15)
for the amount of the loan secured.
 
[377][Note: In case of registration of
57. SECURITY BOND OR MORTGAGE DEED executed by
way of security for the due execution of an office, or to
account for money or other property received by virtue
thereof or executed in favour of a Court for the due discharge
of a contingent liability or executed by a surety to secure the
due performance of a contract– 
 (a)  when the amount secured does not exceed Rs. 1,000; [378][Thirty rupees].
 (b)  in any other case. [379][One hundred] rupees.
 Exemption
Bond or other instrument, when executed–
(a)  by any person for the purpose of guaranteeing that to the

(b)  in any other case. [379][One hundred] rupees.
 Exemption
local income derived from private subscriptions to a
charitable dispensary or hospital or any other object of
public utility shall not be less than a specified sum per
mensem;[381][Note: In case of registration of
the instruments, an additional stamp

punjablaws.gov.pk/laws/15.html 45/60Sr.
(b)  under No. 3-A of the rules made by the Provincial
Government under section 70 of the Sind Irrigation Act,
1879;
(c)   executed by persons taking advances under the Land
Improvement Loans Act, 1883, or the [380][Punjab]
Agriculturists Loans Act, 1958, or by their sureties, as
security for repayment of such advances;
(d)  executed by servants of the State or their sureties to
secure the due execution of an office or the due
accounting for money or other property received by virtue
thereof. 
58. SETTLEMENT–  
 A-Instrument of (including a deed of dower)–  
 [382][(i) where the settlement is made in favour of legal heirs in
respect of agricultural land.[383][[384][One] percent]  of the value
of the property.]
 [385][(ii)]    where the settlement is made for a religious or
charitable purpose;[386][[387][[388][One] percent] of the]

sum equal to the amount or value of the
property settled.
 [389][(iii)]   in any other case.[390][[391][[392][One] percent] of the]
consideration equal to the amount or value of
the property settled:
 Exemption–
Deed of dower executed on the occasion of marriage between
Muslims.Provided that, where an agreement to
settle is stam ped with the stamp required
for an instrument of settlement, and an
instrument of settlement in pursuance of
such agreement is subsequently executed,
the duty on such instru ment shall not
exceed [393]
[one hundred rupees]:
Provided further that, where an instrument
of settlement  contains any provision for
the revocatio n of the settlement, the
amount or value of the property settled
shall, for the purposes of duty, be
determined as if no such provisions were
contained in the instrument.
 B-Revocation of– [394]

[[395][One] percent of the]
the property concerned as set forth in the
instrument of revocation but not exceeding
[396]
[one hundred rupees].
 See also TRUST (No. 64). [397][Note: In case of registration of the
instruments, an additional stamp duty shall
500,000/-; and 
59. SHARE WARRANTS to bearer issued under the Companies
Act, 1913[398].
Exemption
Share warrant when issued by a company in pursuance of the
Companies Act, 1913[399], section 30, to have effect only upon
payment, as composition for that duty, to the Collector of Stamp
revenue of–One and a half times the duty payable on a

debenture [No. 27 (b)] for a consideration
equal to the nominal amount of the shares
specified in the warrant.

punjablaws.gov.pk/laws/15.html 46/60Sr.
(a)  one and a half per centum of the whole subscribed capital of
the company; or
(b)   if any company which has paid the said duty or composition in full
subsequently issues an addition to its subscribed capital–one and a
half per centum of the additional capital so issued.
SCRIP-See CERTIFICATE (No. 19).
60. SHIPPING ORDER for or relating to the conveyance of goods
on board of any vessel.[400][Five] rupees.
61. SURRENDER OF LEASE–
[401][(a)             * * * * * *]
[(b)          * * * * * *]
Exemption-
Surrender of lease, when such lease exempted from duty.[402][* * * * * * *]
[403][One hundred] rupees.
[404][Note: An additional stamp duty
at the rate of 5/8th of the stamp duty
which was paid on the original lease
deed.]
62. TRANSFER (Whether with or without consideration)–  
 (a)  of shares in an incorporated company or other body

deed.]
corporate;One-fourth of the duty payable on a
conveyance (No. 23) for a consideration
equal to the value of the share.
 [405]
[(b)     of Debenture or Participation Term Certificate or Term
Finance Certificate or any other instrument of redeemable capital
(other than Commercial Paper), whether mortgaged or not, being a
transferable security, whether liable to duty or not except as
provided for by section 8; andOne-tenth of one percent, that is to say,
0.1% of the face value of the instrument.]
 (c)   of any interest secured by a bond, mortgage-deed or
policy of insurance– 
                 (i)   if the duty on such bond, mortgage-deed or policy does
not exceed twenty rupees;The duty with which such bond, mortgage-
deed or policy of insurance is chargeable.

(i)   if the duty on such bond, mortgage-deed or policy does
          (ii)  in any other case [406][One hundred] rupees.
 (d)  of any property under the Administrator-General’s Act 1913,
section 31;[407][One hundred] rupees.
 (e)   of any trust-p roperty without consideration from one trustee to
another trustee or from a trustee to a beneficiary .[408]
[One hundred rupees]
 [409][(f)     of a promissory note, including a commercial
paper, when payable otherwise than on demand.”.
       Exemptions
       Transfers by endorsement–
(a)   of a bill of exchange, cheque or promissory note;
(b)  of a bill of lading, delivery order, warrant for goods, or
other mercantile document of title to goods;
(c)   of a policy of insurance;
(d)  of securities of the [410]Central Government.
See also section 8–Nil.]
63. [411]
[TRANSFER OF LEASE by way of assignment and

63. [411]
not by way of under-lease: 
 (i) in case of immovable property in an urban area; and [412][One] percent of the amount of
consideration for the transfer.
 (ii) in any other case. Three perce nt of the amount of
 Exemption:
Transfer of any lease exempt from duty .Note:  In case of registratio n of the
(a)   Rs. 500/-, if the amount of

punjablaws.gov.pk/laws/15.html 47/60Sr.
63-A.[413][TRANSFER OF A RIGHT OR INTEREST
RESLATING TO AN IMMOVABLE PROPERTY, that is
to say:[414]
[One percent of the value of the
property .]
 (i)       An instrumen t of transfer of a right or interest relating to an
immovable property or an acknowledgement of such transfer ,
by a development authority , housing authority or a statutory
body .
         Explanation-I . - In cases where allotment is to be made
consequent upon payment of the installments or transfer of a
right or interest is made by original allottee before the payment
of the last installment, stam p duty shall be charged at the time
of transfer whichever is earlier .
         Explanation-II . - Transfer or allotment made through auction
by a develop ment authority is not entitled to an exemption

from the payment of stamp duty . 
 (ii)     An instrument of transfer of right or interest relating to an
immovable property or an acknowledgment of such transfer by
a cooperative housing society .
         Explanation-I . - First time allotment is exempted from the
payment of stamp duty. However , transfer/ allotment made
through open auction is not entitled to the exemption from the
payment of stamp duty .
         Explanation-II . - Transfer of a right or interest includes
transfer made through electronic form and open transfer letter .] 
64. TRUST–  
 A.   Declaration of–of, or concerning any property when
made by any writing not being a WILL.The same duty as on a Bond (No. 15) for a
property concerned as set forth in the
instrument but not exceeding [415][two
hundred rupees.]

 B.   Revocation of, or concerning any property when made
by any instrument other than a WILL.The same duty as on a bond (No. 15) for a
sum equal to the amount of value of the
instrument but not exceeding [416][two
 See also SETTLEMENT (No. 58). VALUATION
See APPRAISEMENT (No. 8). 
65. WARRANT FOR GOODS, that is to say, any instrument evidencing the
title of any person therein named, or his assigns, or the holder thereof, to the
property in any goods lying in or upon any dock, warehouse or wharf, such
instrument being signed or certified by or on behalf of the person in whose
custody such goods may be.[417][Five] rupees.]
 
SCHEDULE II.– [Enactme nts repeal ed]. Repealed by the Repealing and Amending Act, 1914
(X of 1914), section 3 and Schedule II.

punjablaws.gov.pk/laws/15.html 48/60[1]
For statement of objects and reasons, see Gazette of India, 1897, Pt. V, P.175, for Report of the Select Committee, see ibid., 1898, Pt. V, P.231; and for Proceedings in Council,
see ibid., 1898, Pt. VI, PP.10 and 278; and ibid., 1899, Pt. VI. P.5.
[2]
The word “Indian” omitted by the Adaptation of Central Acts and Ordinances Order 1949 (G.G.O. 4 of 1949).
[3]
Sub-section (2) substituted by the Central Laws (Statute Reform) Ordinance 1960 (XXI of 1960).
[4]
Substituted for the word “Pakistan” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[5]
Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[6]
Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955), for “the Provinces

[6]
and the Capital of the Federation”, which had been substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Articles 3(2) and 4, for “British
India”.
[7]
 Original clause (8) defining “Chief Controlling Revenue Authority”, was repealed by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the
Government of India (Adaptation of Indian Laws) Supplementary Order, 1937; and the repealed clause was then substituted by the Stamp (Amendment) Act 2021 (XXIX of
2021).
[8]
Substituted by the Punjab Laws (Amendment) Act 2011 (VI of 2011).
[9]
Inserted by the Punjab Laws (Amendment) Act 2011 (VI of 2011).
[10]
Clause (11) substituted by the Stamp (Amendment) Act 2015 (XXXII of 2015) for the following:

[9]
[10]
“(11) “duly stamped”, as applied to an instrument, means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp
has been affixed or used in accordance with the law for the time being in force in [Pakistan];”
The word [Pakistan] had been substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th
October, 1955), for “the Provinces and the Capital of the Federation”, which had previously been substituted by the Adaptation of Central Acts and Ordinances Order, 1949
(G.G.O. 4 of 1949), Articles 3(2) and 4, for “British India”
[11]
[12]

[11]
[12]
New clause (11A) was inserted by the Stamp (Amendment) Act 2015 (XXXII of 2015) and was renumbered as (11B) by the Stamp (Amendment) Act 2021 (XXIX of 2021)
[13]
Clause (12-A) defining “Collecting Government”, was inserted by the Government of India (Adaptation of Indian Laws) Order, 1937, as amended by the Government of
India (Adaptation of Indian Laws) Supplementary Order, 1937; was subsequently amended by the Central Laws (Adaptation) Order, 1961 (A.O. of 1961), Article 2 and schedule;
had been omitted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959); and again the omitted clause was substituted by the Stamp (Amendment) Act 2021
(XXIX of 2021).
[14]
Clause (13) substituted by the Stamp (Amendment) Act 2015 (XXXII of 2015) for the following:
       “(13)  “impressed stamp” includes–

[14]
                    (a)    labels affixed and impressed by the proper officer, and
                    (b)   stamps embossed or engraved on stamped paper;”.
[15]
Inserted by the Stamp (Amendment) Act 2015 (XXXII of 2015).
[16]
Clause (16-A) inserted by the Indian Stamp (Amendment) Act 1904 (XV of 1904), section 2.
[17]
India”.
[18]
[19]

India”.
[18]
[19]
The word “and” and sub-clause (c) repealed by the Indian Stamp (Amendment) Act, 1906 (V of 1906), section 2.
[20]
XXVI of 1881.
[21]
 Added by the Stamp (Punjab Amendment) Act, 1973 (XXVI of 1973), and substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), for the following:
“(22-A)    “Public Office” includes a Government Office, a People’s Local Council, a Local Authority, a Statutory Corporation or a similar body set up by the Central or
Government, commercial or industrial concern whether singly owned or run through partnership having more than twenty employees, a body registered under the
Companies Act, 1913, and a Co-operative Society;”
[22]
The word “and” repealed by the Repealing and Amending Act, 1928 (XVIII of 1928).
[23]
[24]
Inserted by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), section 2.
[25]

[23]
[24]
[25]
The word “and” inserted by the Repealing and Amending Act, 1928 (XVIII of 1928), section 2 and schedule
[26]
New clause (25), inserted by the Repealing and Amending Act, 1928 (XVIII of 1928), section 2 and schedule
[27]
Added by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955).
[28]
[29]
Inserted by the Punjab Finance Act 2017 (XII of 2017).
[30]
Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the following:
“(d)  an area developed by a development authority, housing authority, statutory body, cooperative housing society or a real estate company or developer.”

punjablaws.gov.pk/laws/15.html 49/60[31]
India”.
[32]
Inserted by the Indian Finance Act, 1927 (V of 1927), section 5.
[33]
The word “cheque” repealed by the Indian Finance Act, 1927 (V of 1927).
[34]
India”.
[35]

India”.
[35]
India”.
[36]
The word “cheque” repealed, by the Indian Finance Act, 1927 (V of 1927).
[37]
India”.
[38]

India”.
[38]
India”.
[39]
India”.
[40]

India”.
[40]
Substituted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), for “Crown”.
[41]
[42]
The Bombay Coasting Vessels Act, 1838.
[43]
X of 1841.
[44]
Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964).
[45]
Substituted for the word “four” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[46]
[47]
[48]
XI of 1879.
[49]
Substituted by the Indian Stamp (Amendment) Act, 1910 (VI of 1910), section 2, for “eight annas per centum”.
[50]

[48]
XI of 1879.
[49]
[50]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “Central Government”.
[51]
Substituted for the words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021); the word “Provincial” had been inserted by the Stamp (West
Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[52]
The original words “The Governor General in Council” were first substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the
Government of India (Adaptation of Indian Laws) Supplementary Order, 1937 and then amended by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[53]
Substituted for the words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[54]

[53]
[54]
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary
Order, 1937, for “Gazette of India”.
[55]
Order, 1937, for “British India”.
[56]
Added by the Punjab Stamp (Amendment) Ordinance, 1984 (XXXVII of 1984).
[57]
[58]
[59]
Added by corrigendum published at p. 3029, Gazette of Punjab (Extraordinary), dated 31-12-1984.
[60]
The Banking Tribunals Ordinance, 1984 (LVIII of 1984).
[61]

[59]
[60]
[61]
[62]
 Substituted first by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary
Order, 1937, for “Governor General in Council”; substituted again by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), for “Collecting Government”;
and again for the words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[63]
See the Stamp Rules 1925.
[64]

punjablaws.gov.pk/laws/15.html 50/60[65]
Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), for “the duty of one anna or half an anna”.
[66]
Substituted for the expression “twenty-five paisa” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[67]
The word “cheques” repealed by the Indian Finance Act, 1927 (V of 1927), section 5.
[68]
India”.
[69]
Substituted first by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary

India”.
[69]
First substituted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), for “Collecting Government” which had been substituted by the Government of
India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937, for “Governor General in
Council”; and then substituted for the words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[70]

[70]
India”.
[71]
India”.
[72]

India”.
[72]
India”.
[73]
The word “cheque” repealed by the Indian Finance Act, 1927 (V of 1927), section 5.
[74]
India”.
[75]

India”.
[75]
First substituted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), for “Collecting Government”, which had been substituted by the Government
of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937, for “Governor General in
[76]
India”.

India”.
[77]
Inserted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955).
  [78]
  [79]
and the Capital of the Federation”, which had been substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Articles 3(2) and 4, for
“British India”.
  [80]
 Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955), for “the Provinces

  [80]
  [81]
  [82]
  [83]

  [83]
  [84]
  [85]

  [85]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974) for “Central Government”.
  [86]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “Gazette of India”.
[87]
For notification prescribing such rates, see Finance Department (Central Revenues) Notification No. C. 125-Stamps 25, dated 18-9-25 (Gazette of India, 1925, Pt. I, p. 886),
as amended by Notification No. 8-Stamps, dated 7-11-31.
[88]
and the Capital of the Federation”, which had been substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Acts 3(2) and 4, for “British
India”.
[89]

India”.
[89]
Inserted by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), section 3.
[90]
Substituted by the Indian Stamp (Amendment) Act, 1912 (I of 1912), section 3, for “Article No. 5(b)”.
[91]
Substituted by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), section 4, for the original proviso.

punjablaws.gov.pk/laws/15.html 51/60[92]
The original words “the Secretary of State in Council” were first substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the
Government of India (Adaptation of Indian Laws) Supplementary Order, 1937 and, then, amended by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[93]
[94]
 Added by the Punjab Finance Act, 1986 (IV of 1986) and substituted by the Punjab Finance Act 2010 (VI of 2010).
[95]

[94]
[95]
 Substituted first for the expression “23, 31 or 33” by the Punjab Finance Act 2012 (XLI of 2012); secondly for “23, 27-A, 31 or 33” by the Punjab Finance Act 2015 (XXIX
of 2015); thirdly for “23, 27-A, 31, 33 or 63” by the Punjab Finance Act 2016 (XXXV of 2016); and fourthly for “23, 27-A, 31, 33, 48(b), 48(bb), 63 or 63-A” by the Stamp
(Amendment) Act 2021 (XXIX of 2021).
[96]
Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), for the following:
“(2)  Where an instrument, mentioned in sub-section (1), relates to an immovable property consisting of land and structure, it shall state the value of the land or
structure separately and the value of the structure stated in the instrument shall, subject to the provision of this Act, be accepted.”
[97]

[97]
 Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Laws (Amendment) Act 2011 (VI of 2011).
[98]
Substituted for the colon by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[99]
The following proviso omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021):
“Provided that the duty on such last-mentioned conveyance shall in no case be less than one rupee.”
[100]
Substituted for the word “five” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[101]
[102]
Substituted by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), section 5, for “No. 6 (Agreement to mortgage)”.
[103]
 Substituted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), section 4, for the original Cl. (b).
[104]

[103]
[104]
 Inserted by the Punjab Finance Act, 1992 (VI of 1992).
[105]
 The word “and” omitted by the Punjab Finance Act, 2016 (XXXV of 2016).
[106]
 Substituted for the full stop by the Punjab Finance Act, 2016 (XXXV of 2016).
[107]
 New clauses (h) to (k) inserted by the Punjab Finance Act, 2016 (XXXV of 2016).
[108]
 Inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906).
[109]
“(1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the
opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees) and not less than [109][fifty paisa]

as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable.”
[110]
 For refund of this duty in the case of certain instruments, see the Stamp (Specified Instruments) Act, 1924 (XIII of 1924), section 3(4).
[111]
India”.
[112]

India”.
[112]
India”.
[113]
India”.
[114]

India”.
[114]
Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), for “the duty of an anna or half an anna”.
[115]
Substituted for the words “twenty-five paisa” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[116]
New section inserted by the Stamp (Amendment) Act 2015 (XXXII of 2015).
[117]
India”.
[118]
V of 1898.
[119]

India”.
[118]
V of 1898.
[119]
The original words “the Governor General in Council” were substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, as amended by the
Government of India (Adaptation of Indian Laws) Supplementary Order, 1937, and then amended by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[120]
[121]
For the purposes of this section the office of a returning officer appointed for the purposes of an election to a legislative body constituted under the Government of India
Act is not a public officer, see Gazette of India, 1920 (Pt. I, p. 2136).
[122]
The original words “the Local Government” were substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India

[122]
(Adaptation of Indian Laws) Supplementary Order, 1937 and then amended by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[123]

punjablaws.gov.pk/laws/15.html 52/60[124]
Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), for “one anna or half an anna”.
[125]
[126]
For modifications of this provision in respect of instruments to which the Stamps (Specified Instruments) Act, 1924 (XIII of 1924), applies see section 3 of that Act.
[127]
[128]
[129]
Substituted for the words “five rupees” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[130]
[131]
Substituted for the words “one rupee” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[132]
V of 1898.
[133]

[131]
[132]
V of 1898.
[133]
The original words “the Government” were first substituted with the words “the Crown” by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended
by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937 and then the words “the Crown” were again substituted with the words “the Government”
by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[134]
Order, 1937, for the words “the Governor General in Council”.
[135]
[136]

[135]
[136]
The words “upon application made to him in this behalf or, if no application is made, with the consent of the Chief Controlling Revenue Authority” repealed by the
Decentralization Act, 1914 (IV of 1914), section 2 and schedule Pt. I.
[137]
[138]
For modifications of these provisions in respect of instruments which the Stamp (Specified Instruments) Act, 1924 (XIV of 1924), applies see section 3 of that Act.
[139]
“(1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not being an

instrument chargeable with a duty not exceeding twenty-five paisa] only or a bill of exchange or promissory note, he shall adopt the following procedure:-
    (a)    if he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or
that it is not so chargeable, as the case may be;
    (b)   if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount
required to make up the same, together with a penalty of five rupees; or, if he thinks fit, [139][an amount not exceeding] ten times the amount of the proper duty or
of the deficient portion thereof, whether such amount exceeds or falls short of five rupees:

    Provided that, when such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may, if he
thinks fit, remit the whole penalty prescribed by this section.”
[140]
For modifications of these provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (XVIII of 1924), applies see section 3 of that Act.
[141]
[142]
[143]
XIV of 1882, subsequently replaced by the Code of Civil Procedure, 1908 (V of 1908).
[144]
Substituted by the Central Laws (Adaptation) Order, 1961 (A.O. 1 of 1961), Article 2 and schedule for “Chief Controlling Revenue Authority” (with effect from the 23rd
March, 1956).
[145]

[144]
[145]
[146]
 Substituted first by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021), for the following:
“47. Power of payer to stamp bills and promissory notes received by him unstamped.– When any Bill of Exchange, chargeable with the duty of five paisa, or promissory
note chargeable with the duty of fifteen paisa, is presented for payment unstamped, the person to whom it is so presented may affix thereto the necessary adhesive stamp, and

upon cancelling the same in the manner hereinbefore provided, may pay the sum payable upon such bill or note and may charge the duty against the person who ought to have
paid the same, or deduct it from the sum payable as aforesaid, and such bill or note shall, so far as respects the duty, be deemed good and valid:
        Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill or note.”
[147]
 New section inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[148]
The original words “Governor General in Council” have successively been amended by the Decentralization Act, 1914 (IV of 1914), section 2 and schedule, Pt I, the

[148]
Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937 and the Stamp
(West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959); and finally substituted for the words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of
2021).
[149]
[150]
[151]
Substituted by the Indian Finance Act, 1927 (V of 1927), for “any bill of exchange”.
[152]
The words “or cheque” repealed by the Indian Finance Act, 1927 (V of 1927).
[153]
[154]

[152]
[153]
[154]

punjablaws.gov.pk/laws/15.html 53/60[155]
[156]
Repealed by the Indian Finance Act, 1927 (V of 1927).
[157]
[158]
[159]
India”.
[160]

India”.
[160]
India”.
[161]
Substituted, by the Central Laws (Adaptation) Order, 1961 (A.O. 1 of 1961), for “Chief Controlling Revenue Authority”.
[162]
Inserted by the Decentralization Act, 1914 (IV of 1914), section 2 and schedule, Part I.
[163]
[164]
Inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), section 6.
[165]
[166]

[164]
[165]
[166]
Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), for “one anna for each rupee or fraction of a rupee”.
[167]
[168]
Order, 1937, for “Governor General in Council”; and then for the words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[169]
Inserted by the Indian Stamp (Amendment) Act 1904 (XVI of 1904), section 7.
[170]

[169]
[170]
Substituted, by the Central Laws (Adaptation) Order, 1961 (A.O. 1 of 1961), Article 2 and schedule for “Chief Controlling Revenue Authority” (with effect from the 23rd
[171]
[172]
[173]
Deleted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974).
[174]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974).
[175]
[176]

[174]
[175]
[176]
The words “or Chief Court”, as amended by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of
Indian Laws) Supplementary Order, 1937, the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949) and by the Federal Laws (Revision and Declaration)
Act, 1951 (XXVI of 1951), have been omitted by the West Pakistan Supplementary Appropriation Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from
the 14th October, 1955).
[177]

[177]
[178]

[179]
[180]

[180]
[181]
[182]
V of 1898.
[183]
For modification of provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (XIII of 1924), applies, see section 3 of that Act.
[184]
[185]
The word “cheque”, repealed by the Indian Finance Act, 1927 (V of 1927).
[186]

[184]
[185]
[186]
Substituted for the words “may extend to one thousand rupees” by the Stamp (Amendment) Act 2021 (XXIX of 2021).

punjablaws.gov.pk/laws/15.html 54/60[187]
Substituted by the Punjab Finance Act, 1996 (V of 1996).
[188]
Substituted first by the Punjab Finance Act, 1996 (V of 1996), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the words “two hundred”.
[189]
 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), for the following:
“64. Penalty for omission to comply with provisions of section 27.– Any person who, with intent to defraud the Government,–
    (a)    executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth; or,
    (b)   being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and
circumstances; or
    (c)    does any other act calculated to deprive the Government of any duty or penalty under this Act;

shall be punishable with fine which may extend to [189][ten thousand] rupees.]”
[190]
[191]
 Substituted first by the Punjab Finance Act, 1996 (V of 1996), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the words “two hundred”.
[192]
Substituted first by the Punjab Finance Act, 1996 (V of 1996), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the words “four hundred”.
[193]
[194]
 Substituted first by the Punjab Finance Act, 1996 (V of 1996), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the words “two thousand”.
[195]
Substituted for the words “may extend to two thousand rupees” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[196]

[195]
[196]
“(b)  any person not so appointed who sells or offers for sale any stamp other than five paisa, fifteen paisa, or twenty-five paisa revenue adhesive stamp;”
[197]
[198]
Order, 1937, for “the Local Government”; then by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), for “Collecting Government”; and again for the
words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[199]

[199]
Substituted, by the Central Laws (Adaptation) Order, 1961 (A.O. 1 of 1961), Article 2 and schedule for “Chief Controlling Revenue Authority (with effect from the 23rd
[200]
“71. Jurisdiction of Magistrates.– No Magistrate other than a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any
offence under this Act.”
[201]
The words “or Presidency Town”, repealed by the Federal Laws (Revision and Declaration) Act, 1951 (XXVI of 1951), section 3 and 2nd Schedule.
[202]
[203]
[204]
Renumbered by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[205]

[203]
[204]
[205]
Substituted first by the Central Laws (Adaptation) Order, 1961 (A.O. 1 of 1961), Article 2 and schedule for “Chief Controlling Revenue Authority (with effect from the
23rd March, 1956); and then for the words “Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[206]
The words “subject to the control of the Governor General in Council”, repealed by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the
Government of India (Adaptation of Indian Laws) Supplementary Order, 1937.
[207]
[208]
 The following proviso omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021):
“Provided that such rules shall not restrict the sale of five paisa, fifteen paisa or twenty-five paisa revenue adhesive stamps.”
[209]

[209]
“75. Power to make rules generally to carry out Act.– The Government may make rules to carry out generally the purposes of this Act, and may by such rules
prescribed the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof.”
[210]
Order, 1937, for the original sub-section.
[211]
Section 76-A, inserted by the Decentralisation Act, 1914 (IV of 1914), section 2 and schedule.
[212]
Order, 1937.
[213]

[212]
[213]
The words “Central Government, subject to the provisions of section 124(1) of the Government of India Act, 1935 and”, deleted by the Stamp (West Pakistan Amendment)
Ordinance, 1959 (XLVI of 1959).
[214]
[215]
Substituted by the Central Laws (Adaptation) Order, 1961 (A.O. 1 of 1961), for “Chief Controlling Revenue Authority”.
[216]
[217]
Substituted for the words “Every Provincial Government” by the Stamp (Amendment) Act 2021 (XXIX of 2021); previously, these words were substituted for “Every
Collecting Government” by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[218]

[218]
Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), for “four annas”.

punjablaws.gov.pk/laws/15.html 55/60[219]
Substituted by the Punjab Finance Ordinance, 1969 (VII of 1969).
[220]
Substituted by the Punjab Finance Act 2018 (XXX of 2018); effective from 1st November 2018.
t
[221]
 The following clauses omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021):
“(a)  where the mount does not exceed Rs.1,000;
(b)   in any other case”
[222]
 The following expression omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021):
“The same duty as on a Bond (No. 15) for such amount.”
[223]
Substituted by the Punjab Finance Act 1995 (VI of 1995).
[224]
[225]
[226]
[227]
VIII of 1911.
[228]
XXIX of 1952.
[229]
XIV of 1932.
[230]
VI of 1953.
[231]

[226]
[227]
[228]
[229]
[230]
VI of 1953.
[231]
 Substituted first for the words “Twenty rupees”, by the Punjab Finance Act 2014 (XVII of 2014), and then for “Fifty rupees” by the Stamp (Amendment) Act 2021 (XXIX
of 2021).
[232]
Substituted by the Punjab Finance Act, 1995 (VI of 1995).
[233]
[234]
[235]
[236]
[237]
Added by the Punjab Finance Act, 1995 (VI of 1995).
[238]
Substituted for the words “One hundred rupees”, by the Punjab Finance Act 2014 (XVII of 2014).
[239]
Added by the Punjab Finance Act, 1997 (IX of 1997).
[240]
[241]

[239]
[240]
[241]
 Substituted first by the Punjab Finance Act, 1998 (VII of 1998), and then for the word “Fifty” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[242]
Now ‘Federal Government’, see the Federal Adaptation of Laws Order, 1975 (P.O. 4 of 1975).
[243]
[244]
Substituted by the Punjab Finance Act 2006 (V of 2006).
[245]
Substituted for the words “one hundred thousand” by the Punjab Finance Act 2019 (XV of 2019).
[246]
[247]
[248]
Substituted for the words “fifty thousand” by the Punjab Finance Act 2019 (XV of 2019).
[249]
[250]
[251]

[249]
[250]
[251]
Inserted by the Punjab Finance Act, 2017 (XII of 2017).
[252]
 Substituted first by the Punjab Finance Act 1995 (VI of 1995), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the word “Fifty”.
[253]
[254]
 The following entries omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021):
“(a)  where the amount does not exceed Rs.1,000;
(b)   in any other case”.
[255]
 The expression “Three rupees for every One hundred rupees or part thereof” omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[256]
[257]
XIX of 1850.

punjablaws.gov.pk/laws/15.html 56/60[258]
[259]
Article 10 deleted by the Punjab Finance Act, 2004 (XIX of 2004).
[260]
Substituted by the Punjab Finance Act, 1990 (I of 1990).
[261]
[262]
Added by the Punjab Finance Act, 1998 (VII of 1998).
[263]
Substituted for the words “Three rupees for every one hundred rupees or part thereof for” by the Punjab Finance Act, 2004 (XIX of 2004).
[264]
Substituted for the words “Two percent” by the Punjab Finance Act, 2014 (XVII of 2014).
[265]
Deleted by the Punjab Finance Act, 1990 (I of 1990).
[266]
Article 12-A added by the Punjab Finance Act, 1997 (IX of 1997) and deleted by the Punjab Finance Ordinance, 2000 (III of 2000).
[267]
Article 12-B added by the Punjab Finance Act, 1997 (IX of 1997) and deleted by the Punjab Finance Ordinance, 2000 (III of 2000).
[268]

[267]
[268]
[269]
[270]
[271]
[272]
[273]
[274]
[275]
XV of 1908.
[276]
Substituted first by the Punjab Finance Act, 1995 (VI of 1995), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the word “Ten”.
[277]
[278]
[279]
[280]

[277]
[278]
[279]
[280]
[281]
[282]
Substituted for the words “Fifty rupees”, by the Punjab Finance Act, 2014 (XVII of 2014).
[283]
Substituted by the Punjab Finance Act 2017 (XII of 2017).
[284]
Substituted for the word “Five” by the Punjab Finance Act 2020 (VIII of 2020), effective from 1st July 2020.
[285]
[286]
 Substituted first by the Punjab Finance Act, 1995 (VI of 1995), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the word “Ten”.
[287]

[286]
[287]
In the original schedule, this Article was omitted by the Indian Finance Act, 1927 (V of 1927). The Punjab Finance Ordinance, 1969 (VII of 1969), which substituted
Schedule I, has left it as such.
[288]
[289]
Added by the Punjab Finance Act 1995 (VI of 1995), amended by the Punjab Finance Act 2014 (XVII of 2014); and substituted by the Punjab Finance Act 2018 (XXX of
2018); effective from 1st November 2018.
[290]
Substituted for the expression “Federal” by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[291]
[292]
[293]

[291]
[292]
[293]
[294]
 The following entry omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021); effective from 1st of July 2012:
“(c)  in case of a registered motor vehicle”.
[295]
 The words “One hundred rupees” omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021); effective from 1st of July 2012.
[296]
[297]
 
[298]

punjablaws.gov.pk/laws/15.html 57/60        “(a)  if the duty with which the original instrument is chargeable does not exceed fifty rupees;
        (b)   in any other case]”
[299]
 The words “Fifty rupees” omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[300]
        “(a)  where the amount does not exceed Rs.1,000;
[301]
 The expression “The same duty as on a Bond (No. 15) for such amount” omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[302]
[303]
[304]
[305]
The words “per annum” omitted by the Punjab Finance Act 2007 (IV of 2007).
[306]
[307]

[305]
[306]
[307]
Inserted by the Punjab Finance Act 2008 (I of 2008).
[308]
[309]
[310]
[311]
Substituted for the words “Thirty rupees”, by the Punjab Finance Act 2014 (XVII of 2014).
[312]
Omitted by the Punjab Finance Act, 1990 (I of 1990).
[313]
“31.EXCHANGE of immovable property:  
 a)     in case of immovable property in an urban area; and One percent of the highest value of property
plus One percent of the lowest value of the
property; and
 b)     in any other case Three percent of the highest value of the

property.
  NOTE: In case of registration of the
(b)   Rs. 1000/-, if the consideration exceeds
Rs.500,000/.;”
 
[314]
Substituted for the words “The same duty as on a Conveyance (No.23) for a” by the Punjab Finance Act 2004 (XIX of 2004).
[315]
[316]
Substituted for the words “The same duty as on a Bond (No.15) for” by the Punjab Finance Act 2004 (XIX of 2004).
[317]
[318]
[319]

[318]
[319]
[320]
Substituted for the word “three” by the Punjab Finance Act 2020 (VIII of 2020), effective from 1st July 2020.
[321]
[322]
Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[323]
 
[324]
Deleted by the Punjab Finance Ordinance 2000 (III of 2000).
[325]
[326]
Deleted by the Punjab Finance Act 2004 (XIX of 2004).
[327]
Substituted for the words “The same duty as on a Conveyance (No.23) for a” by the Punjab Finance Act, 2004 (XIX of 2004).
[328]

[326]
[327]
[328]
Substituted for the words “Two percent”, by the Punjab Finance Act 2014 (XVII of 2014).
[329]
[330]
Substituted for the words “The same duty as on a Bond (No.15) for” by the Punjab Finance Act, 2004 (XIX of 2004).
[331]

punjablaws.gov.pk/laws/15.html 58/60[332]
[333]
[334]
Inserted by the Punjab Finance Act 2006 (V of 2006).
[335]
[336]
[337]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”.
[338]
“41. MORTGAGE OF A CROP, including any instrument evidencing an agreement to secure the
repayment of a loan made upon any mortgage of a crop, whether the crop is or is not in existence at the
time of mortgage– 
 [338]
[(a)   when the loan is repayable, not more than three months from the date of the
instrument, for every two hundred rupees or part thereof of the sum secured;One rupee.

 [338]
 (b)         when the loan is repayable more than three months, but not more than eighteen months
from the date of the instrument, for every one hundred rupees or part thereof of the sum
secured.Two rupees”
 
[339]
 
[340]
[341]
[342]
Substituted by the Punjab Finance Act 1990 (I of 1990).
[343]
[344]
 Substituted first by the Punjab Finance Act 1990 (I of 1990), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the word “Five”.
[345]

[344]
[345]
Substituted for the words “Three rupees for every one hundred rupees or part thereof for” by the Punjab Finance Act 2004 (XIX of 2004).
[346]
Substituted for the words “Two percent” by the Punjab Finance Act 2020 (VIII of 2020), effective from 1st July 2020.
[347]
Substituted for the words “four rupees” by the Punjab Finance Act 2004 (XIX of 2004).
[348]
[349]
Substituted by the Punjab Finance Act 1975 (XL of 1975).
[350]
[351]
Inserted by the Punjab Finance Act 2012 (XLI of 2012).
[352]
[353]
[354]

[352]
[353]
[354]
Substituted for the words “Five hundred rupees”, by the Punjab Finance Act 2014 (XVII of 2014).
[355]
[356]
[357]
 
[358]
 Substituted by the Punjab Finance Act 1995 (VI of 1995).
[359]
 Substituted by the Punjab Finance Act 1998 (VII of 1998).
[360]
[361]
 Substituted for the words “Three percent of the amount of the consideration” by the Punjab Finance Act 2016 (XXXV of 2016).
[362]
[363]
 Added by the Punjab Finance Act 1998 (VII of 1998).
[364]

[362]
[363]
[364]
 Substituted first for the words “One thousand rupees”, by the Punjab Finance Act 2014 (XVII of 2014) and then for the words “Twelve hundred rupees” by the Punjab
Finance Act 2016 (XXXV of 2016).
[365]
[366]
Substituted for the word “Ten” by the Stamp (Amendment) Act 2021 (XXIX of 2021)
[367]
 Substituted by the Punjab Finance Act 2018 (XXX of 2018); effective from 1st November 2018.
[368]
[369]

punjablaws.gov.pk/laws/15.html 59/60[370]
[371]
[372]
The following entries omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021):
        “(a) if the consideration for which the property was mortgaged does not exceed Rs. 1,000;
        (b)   in any other case;”.
[373]
The words “Thirty rupees” omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[374]
[375]
[376]
“55. RELEASE, that is to say any instrument (not being such a release as is provided for by
section 23-A) whereby a person renounces a claim on another person or against any specified
property.

property. 
 (i) in case of immovable property in an urban area; and One percent of the amount of the claim or value of the property.
 (ii) in any other case Three percent of the amount of the claim or value of the property.
Note: In case of registration of the instrument, an additional stamp
duty shall be charged as under:
(a)         Rs.500/-, if the amount of consideration does not exceed
Rs. 500,000/-; and
(b)       Rs.1000/- if the amount consideration exceeds Rs.
500,000/-.”
 
[377]
[378]
[379]
[380]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (A.O. 1 of 1974).
[381]

[379]
[380]
[381]
[382]
Inserted by the Punjab Finance Act, 1975 (XL of 1975).
[383]
[384]
Substituted for the word “Three” by the Punjab Finance Act 2020 (VIII of 2020), effective from 1st July 2020.
[385]
Clause (i) re-lettered by the Punjab Finance Act, 1975 (XL of 1975).
[386]
Substituted for the words “The same duty as on a Bond (No.15) for a” by the Punjab Finance Act, 2004 (XIX of 2004).
[387]
[388]
[389]
Clause (ii) re-lettered the Punjab Finance Act, 1975 (XL of 1975).
[390]

[388]
[389]
[390]
Substituted for the words “The same duty as is leviable on a Conveyance (No.23) for a” by the Punjab Finance Act, 2004 (XIX of 2004).
[391]
[392]
[393]
[394]
[395]
Substituted for the word “Two” by the Punjab Finance Act 2020 (VIII of 2020), effective from 1st July 2020.
[396]
Substituted for the words “fifty rupees” by the Punjab Finance Act, 2004 (XIX of 2004).
[397]

[396]
[397]
[398]
Now the Companies Ordinance, 1984.
[399]
[400]
[401]
        “(a)  when the duty with which the lease is chargeable does not exceed thirty rupees;
[402]
 The words “The duty with which lease is chargeable” omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021).
[403]
[404]

punjablaws.gov.pk/laws/15.html 60/60[405]
[406]
 Substituted first by the Punjab Finance Act, 1990 (I of 1990), and then by the Stamp (Amendment) Act 2021 (XXIX of 2021) for the word “Fifty”.
[407]
 [408]
Substituted for the words “Twenty rupees or such smaller amount as may be chargeable under clauses (a) to (c) of this Article” by the Stamp (Amendment) Act 2021
[409]
[410]
[411]
[412]
[413]

[411]
[412]
[413]
TRANSFER OF RIGHT OR INTEREST RELATING TO AN IMMOVABLE PROPERTY, that is to say, transfer of a right or interest
relating to an immovable property or an acknowledgement of such transfer, by a development authority, housing authority, statutory body,
cooperative housing society, company or a developer and every instrument by which a right or interest relating to an immovable property is being
transferred, registered, recorded or acknowledged by the authority, body, society, company or developer.
Explanation.– Transfer of the right or interest under this Article does not include original allotment from a development authority, housing authority,

statutory body, cooperative housing society or company and transfer through inheritance.
 
[414]
Substituted by the Punjab Finance Act 2020 (VIII of 2020), effective from 1st July 2020.
[415]
Substituted for the words “one hundred rupees”, by the Punjab Finance Act 2014 (XVII of 2014).
[416]
[417]

THE PUNJAB LAND REVENUE ACT 1967
(Act XVII of 1967)
C O N T E N T S
SECTION HEADING
CHAPTER I
PRELIMINARY
1.Short title, extent and commencement.
2.Power to except any area from provisions unsuited thereto.
3.Exclusion of certain land from operation of this Act.
4.Definitions.
CHAPTER II
DIVISIONS AND DISTRICTS
5.Province to be divided into Divisions and Districts.
6.Districts to be divided into Sub-Divisions.
APPOINTMENT AND POWERS OF REVENUE OFFICERS
Appointment
7.Classes of Revenue Officers.
8.Appointment of Commissioners and Collectors.
9.Additional Commissioners and Additional Collectors.
10. Assistant Commissioners and Assistant Collectors.
11.Tehsildars.
12. Certain appointments to be notified.
Administrative Control
13. Superintendence and control of Revenue Officers.
14. Power to distribute business and withdraw and transfer cases.
15. Combination of offices.
Powers
16. Conferment of powers of Revenue Officers.
17. Functions of Revenue Officers.

Powers
18. Retention of powers by Revenue Officers on transfer.
CHAPTER IV
PROCEDURE OF REVENUE OFFICERS
19. Subordination of Revenue Officers.
20. Powers to make rules as to procedure.
21. Persons by whom appearance and applications may be made before and to Revenue Officers.
22. Powers of Revenue Officers to summon persons to give evidence and produce documents.
23. Summons to be in writing signed and sealed.
24. Mode of service of summons.
25. Mode of service of notice, order or proclamation, or copy thereof.
26. Mode of making proclamation.
27. Inquiries under the Act to be deemed judicial proceedings.
28. Language of Revenue Offices.
29. Arrest of defaulter to be made upon warrant.

30. Power of Revenue Officers to enter upon any lands or premises for purpose of measurements,The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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etc.
31. Place of sittings.
32. Proceedings held on holidays.
33. Seals.
34. Costs.
35. Penalty.
CHAPTER V
VILLAGE OFFICERS
36. Rules regulating appointments etc., of Village Officers.
37. Village Officers’ cess.
38. Restrictions on attachment or assignment of remuneration of Village Officers.
CHAPTER VI
RECORDS
Records-of-rights and Periodical Records
39. Record-of-rights and documents included therein.
40. Making of special revision of record-of-rights.
41. Periodical records.
41-A. Preparation of computerized records.
41-B. Computerized periodical records.
Procedure for making records
42. Making of that part of periodical records which relates to land-owners.
42-A. Report of acquisition of rights.
43. Making of that part of periodical record which relates to other persons.
44. Determination of disputes.
45. Restriction on variations of entries in records.
46. Mutation fees.
47. Obligation to furnish information necessary for the preparation of records.
48. Penalty.

Rights of Government and presumptions
with respect thereto and to other matters
49. Rights of Government in mines and minerals.
50. Presumption as to ownership of forests, quarries and waste-lands.
51. Compensation for infringement of rights of third parties in exercise of a right of Government.
52. Presumption in favour of entries in records-of-rights and periodical records.
53. Suit for declaratory decrees by persons aggrieved by an entry in a record.
Supplemental Provisions
54.Records-of-rights and periodical records for groups of estates.
54-A. Power to call for information.
55. Powers to make rules respecting records and other matters connected therewith.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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ASSESSMENT
56. Assessment of land revenue.
56-A. Exemption of land revenue.
57. Basis of assessment.
58. Limit of assessments.
General Assessments
59. Notification of intended re-assessment and instructions as to principles of assessment.
60. Mode of determining assessment.
61. Announcement of assessment.
62. Application for reconsideration of assessment.
63. Confirmation and duration of assessment.
64. Duration of assessment.
65.Assessment to remain in force till new assessment takes effect.
66. Refusal to be liable for assessment and consequences thereof.
67. Distribution of the assessment of an estate over the holdings comprised therein.
68.Application for amendment of the distribution of an assessment.
69. Appeals from orders under sections 62 and 68.
Special Assessment
70. Special assessments.
70-A.
70-B. Determination of land ownership.
70-C. Information about increase in the extent of ownership.
70-D. Change in the basis of exemption or assessment.

70-A.
70-E. Exemption or assessment of land-revenue.
71. Power to make rules.
72. Procedure to be followed in making rules.
73. Power to issue instructions.
COLLECTION OF LAND REVENUE
74. Liability for payment of land-revenue.
75. Security for payment of land-revenue.
76. Orders to regulate payment of land-revenue.
77. Rules to regulate collection, remission and suspension of land-revenue.
78. Costs recoverable as part of arrear.
79. Certified account to be evidence as to arrear.
80. Processes for recovery of arrears.
81. Notice of demand.
82. Arrest and detention of defaulter.
83. Distress and sale of movable property and crops.
84. Transfer of holding.
85. Attachment of holding.
86. Annulment of assessment of holding.

87. Proclamation of attachment or annulment of assessment and consequences of proclamation.
88. Sale of holding.
89. Effect of sale on encumbrances.
90. Proceedings against other immovable property of defaulter.
91. Remedies open to person denying his liability for an arrear.
Procedure in salesThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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92. Proclamation of sale.
93. Indemnity to Revenue Officer with respect to contents of proclamation.
94. Publication of proclamation.
95. Time and conduct of sale.
96. Power to postpone sale.
97. Stay of sale.
98. Deposit by purchaser in case of sale of immovable property.
99. Consequences of failure to pay deposit.
100. Time for payment in full.
101. Procedure in default of payment.
102. Report of sale to Commissioner.
103. Application to set aside sale.
104. Order confirming or setting aside sale.
105. Refund or deposit of purchase money when sale set aside.
106. Proclamation after postponement or on re-sale.
107. On confirmation of sale possession and certificate to be granted to purchaser.
108. Sale of movable property and perishable articles.
109. Mode of payment for movable property when sale is concluded on the spot.
110. Mode of payment for movable property when sale is subject to confirmation.
111. Proceeds of sale.

112. Claims to attached movable or immovable property how to be disposed of.
CHAPTER IX
RECOVERY OF OTHER DEMANDS
BY REVENUE OFFICERS
113. Recovery of certain arrears through Revenue Officers instead of by suit.
114. Other sum recoverable as arrears of land-revenue.
115. Application of Chapter VIII to sums recoverable under this Chapter.
115-A. Charges for recovery of dues, other than Provincial dues, as arrears of land-revenue.
CHAPTER X
SURVEYS AND BOUNDARIES
116. Revenue survey may be introduced by Board of Revenue in any part of Province.
117. Power of Revenue Officers to define boundaries.
118. Surveys for purpose of preparation of records.
119. Assistance to be given by holders and others in the measurement or classification of lands.
120. Professional surveys.

121. Power of Board of Revenue to make rules for demarcation of boundaries and erection of
boundary marks.
122. Effect of the settlement of boundary.
123. Power to fix boundary between riverain estates.
124. Effect of fixing boundary between riverain estates.
125. Application for immediate transfer of rights.
126. Award of compensation and extinguishment of rights thereby.
127. Voluntary transfers not affected.
128. Rights transferred to be liable to all the incidents of tenure of the estate of which the transfer is
made.
129. Cost of erection and repair of boundary and survey marks.
130. Recovery of cost incurred by Government.
131. Responsibility for the maintenance of boundary and survey marks.

made.
132. Report of destruction or removal of or injury to boundary or survey marks.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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133. Land measurement or survey to be based on a square system or rectangulation.
134. Penalty.
CHAPTER XI
PARTITION
135. Application for partition.
135-A. Partition in case of inheritance.
136. Restrictions and limitations on partition.
137. Notice of application for partition.
138. Addition of parties to application.
139. [Omitted].
140. Procedure on admission of application.
141. Question of title of holding.
142. Disposal of other questions.
142-A. Time limit for decision of partition cases.
143. Administration of property excluded from partition.
144. Distribution of revenue and rent after partition.
145. Instrument of partition.
146. Delivery of possession of property allotted on partition.
147. Affirmation of partition privately effected.
148. Power to make rules as to cost of partition.
149. Re-distribution of land according to custom.
150. Officers who may be empowered to act under this Chapter.
CHAPTER XII
ARBITRATION
151. Power to refer to arbitration.

152. Order of reference and contents thereof.
153. Nomination of arbitrators.
154. Substitution of arbitrators by parties.
155. Nomination and substitution of arbitrators by Revenue Officers.
156. Process for appearance before arbitrators.
157. Award of arbitrators and presentation thereof.
158. Procedure on presentation of award.
159. Effect of award.
160. Arbitration Act not to apply to arbitration under this Chapter.
CHAPTER XIII
APPEAL, REVIEW AND REVISION
161. Appeals.
162. Limitation for appeals.
163. Review.
164. Revision.
165. Stay of proceedings and execution of orders and decrees.
166. Clerical mistakes, etc.
167. Computation of period limited under this Chapter.
CHAPTER XIV
SUPPLEMENTAL PROVISIONS
Revenue Deposits

168. Power to deposit certain sums other than rent.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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169. Procedure in case of deposits.
Orders of Civil and Criminal Courts
170. Orders of Civil and Criminal Courts for execution of processes against land, etc.
171. Preservation of attached produce.
Exclusion of jurisdiction of Civil Courts
172. Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction of Revenue Officers.
173. Powers to invest officers making records-of-rights or general re-assessments with powers of
Civil Courts.
174. Control over such officers and appeals from and revision of their decrees and orders.
General
175. Prevention of encroachment upon common lands.
175-A. Penalty for encroachments.
176. Papers kept by Village Officers to be deemed public documents.
177. Maps and land record open to inspection, etc.
178. Restriction on Revenue Officers bidding at auctions or engaging in trade.
CHAPTER XV
MISCELLANEOUS
179. Effect of finality of orders.
180. Restriction on appointment of Lambardars.
181. Bar on legal proceedings against Revenue Officers.

CHAPTER XV
182. Power to make rules.
183. Rules to be made after previous publication.
184. Repeals and savings.
SCHEDULEThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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[1]THE PUNJABLAND REVENUE ACT, 1967
(W.P. Act XVII of 1967)
[7 December 1967]
An Act to consolidate and amend the law relating to
land revenue in the Province of [2][the Punjab ].
Preamble.–  WHEREAS it is expedient to consolidate and amend the law relating to the making and
maintenance of records-of-rights, the assessment and collection of land-revenue, the appointment and
functions of Revenue Officers and other matters connected with the Land Revenue Administration in the
Province of [3][the Punjab], or incidental thereto;
It is hereby enacted as follows:-
CHAPTER I
1. Short title, extent and commencement.–  (1) This Act may be called [4][the Punjab] Land Revenue Act,
1967.
(2) It extends to the whole of the Province of [5][the Punjab], except the Tribal Areas.
(3) It or any specified provision thereof shall come into operation in such area or areas and on such date
or dates as Government may, by notification[6], appoint in this behalf.

2. Power to except any area from provisions unsuited thereto.–  (1) Should the circumstances of any area
in which this Act, or any specified provision thereof, has been brought into force be such that, in the opinion
of Government, that provision, or any other provision of the Act, is unsuited thereto, Government may, by
notification, except that area from the operation of such provisions, and thereupon those provisions shall not
apply to such area until the notification is rescinded.
(2) While such exception as aforesaid remains in force, Government may frame rules for the regulation
of the matters so excepted. So far as may be, the rules shall be consistent with the provisions of this Act and
shall specify the period for which such exception shall remain in force.

[7][3. Exclusion of certain land from operation of this Act.-  The provisions of this Act relating to
assessment and collection of land revenue shall not be applicable to an area notified by the Board of
Revenue.]
4. Definitions.–  In this Act, unless there is anything repugnant in the subject or context,–
(1) “agricultural year” means the year commencing on the first day of July, or on such other date as
the Board of Revenue, with the previous approval of Government, may by notification, appoint
for any specified area;
[8][(1a) “Arazi Record Centre” means an Arazi Record Centre as defined in clause (a) of subsection (1)
of section 2 of the Punjab Land Records Authority Act 2017 (VI of 2017);]
(2) “arrears of land-revenue” means land-revenue which remains unpaid after the date on which it

becomes payable;
(3) “assessment circle” means a group of estates which in the opinion of the Board of Revenue, to
be recorded in an order in writing, are sufficiently homogeneous to admit of a common set of
rates being used as a general guide in calculating the land-revenue to be assessed upon them;
(4) “Board of Revenue” means the Board of Revenue established under the [9][Punjab] Board of
Revenue Act, 1957 (West Pakistan Act XI of 1957);The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(5) “boundary mark” means any erection, whether of earth, stone, or other material, any hedge, unploughed
ridge, or strip of ground, or other object or mark, whether natural or artificial, set up, employed or
specified by a Revenue Officer having authority in that behalf in order to designate the boundary of any
division of land;
(6) “commencement” shall mean the day on which this Act or any provision thereof, as the case
may be, comes into operation;
(7) “defaulter” means a person liable for an arrear of land-revenue, and includes a person who is
responsible as surety for payment of the arrear;
(8) “encumbrance” means a charge upon or claim against land arising out of a private grant or
contract;
(9) “estate” means any area–
(i) for which a separate record-of-rights has been made; or
(ii) which has been separately assessed to land-revenue; or
(iii) which the Board of Revenue may, by general rule or special order, declare to be an estate;

(10) “holding” means a share or portion of an estate held by one land-owner or jointly by two or
more land-owners;
[10][(10-A) “irrigated land” means land irrigated by a canal, tubewell, well, lift, spring, tank or by any other
artificial means of irrigation];
(11) “Kanungo” shall be deemed to include a supervising Tapedar;
(12) “land-lord” means a person under whom a tenant holds land, and to whom the tenant is, or but
for a special contract, would be liable to pay rent for that land, and shall include a lessee of such
person, and the predecessors and successors-in-interest of such person;
(13) “land-owner” includes a person to whom a holding has been transferred, or an estate or holding
has been let in farm, under this Act, for the recovery of an arrear of land-revenue or of a sum

recoverable as such an arrear and any other person who is in possession of an estate or any share
or portion thereof, or in the enjoyment of any part of the profits of an estate, but does not include
a tenant;
(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 due to irrigation.
(15) “legal practitioner” means any legal practitioner within the meaning of the Legal Practitioners
Act, 1879 (Act XVIII of 1879), except a Mukhtar;
(16) “net assets” of an estate or group of estates means the estimated average annual surplus produce
of such estate or group of estates remaining after deduction of the ordinary expenses of

cultivation as ascertained or estimated.
Explanation – Ordinary expenses of cultivation include payments, if any, which the land-
owner customarily bears, whether in kind or in cash, and in whole or in part whether in respect
of–
(a) water rates,
(b) maintenance of means of irrigation,
(c) maintenance of embankments,
(d) supply of seed,
(e) supply of manure,
(f) improved implements of husbandry,
(g) concessions with regard to fodder,
(h) special abatements made for fallow or bad harvest,
(i) cost of collection of rent,
(j) allowance for shortage in collection of rent,
(k) interest charges payable in respect of advances made in cash, free of interest, to tenants for the
purpose of cultivation,

(l) wages or customary dues paid to village auxiliaries whose products or labour are utilized forThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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the purposes of cultivation and harvesting;
and the share that would be retainable by a tenant if the land were let to a tenant paying rent, whether
in cash or in kind, at the normal rate actually prevalent in the estate or group of estates;
(17) “Patwari” shall be deemed to include a Tapedar and a Special or Additional Tapedar;
(18) “pay” with its grammatical variations and cognate expressions, includes, when used with reference to
rent, “deliver” and “render”, with their grammatical variations and cognate expressions;
(19) “prescribed” means prescribed by rules made under this Act;
(20) “rates and cesses” means rates and cesses which are primarily payable by land-owners, and
include–
(a) the local rate, if any, payable under any law for the time being in force, and any fee similarly
leviable from land-owners for the use of, or benefits derived from, embankments and works for
supply or storage of water for agricultural purposes and for the preservation and reclamation of

soil and drainage and reclamation of swamps;
(b) any annual rate chargeable on owners of land under any law for the time being in force for
the benefits derived from drainage works carried on for the public health, or for the
improvement of land or for the proper cultivation or irrigation thereof, or for the protection
from floods or other accumulations of water, or from erosion by a river;
(c) village officers’ cess; and
(d) any sum payable on account of village expenses;
(21) “rent” means whatever is payable to a land-lord in money or kind by a tenant on account of the
use or occupation of land held by him, but shall not include any cess, or other contribution or due
or any free personal service;
(22) “Revenue Court” means a Court constituted as such under the law relating to tenancy as in force

for the time being;
(23) “Revenue Officer” means a Revenue Officer having authority under this Act to discharge the
function of a Revenue Officer;
[11][* * * * * * * * *]
(24) “survey mark” means any mark set up by the Department of Survey of Pakistan;
(25) “survey number” or “ Khasranumber” means a portion of land of which the area is separately
entered under an indicative number in the record-of-rights;
(26) “tenant” means a person who holds land under another person, and is, or but for a special contract
would be, liable to pay rent for that land to that other person, and includes the predecessors and
successors-in-interest of such person, but does not include–
(a) a mortgagee of the rights of a land-owner; or
(b) a person to whom a holding has been transferred, or an estate or holding has been let in farm,

under the provisions of this Act, for the recovery of an arrear of land-revenue or of a sum
recoverable as such an arrear; or
(c) a person who takes from Government a lease of unoccupied land for the purpose of
subletting it;
(27) “tenancy” means a parcel of land held by a tenant under one lease or one set of conditions;
[12][(27-A) “unirrigated land” means land other than irrigated land, and includes land fed by rains, floods, hill
torrents, and uncultivable or waste land;]
(28) “Village Officer” means any person appointed under this Act whose duty it is to collect, or to
supervise the collection of, the revenue of an estate, and includes Kanungos, Patawris,[13][* *]
Zabits, Kotars  or Tapedars,  Peons, Arbabs, Rais and headmen ( Lambardars ).
[14][CHAPTER II
DIVISIONS AND DISTRICTS]

[15][5. Province to be divided into Divisions and Districts .– (1) The Government may, by notification,The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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create Divisions in the Province.
(2) A Division shall consist of two or more Districts as may be specified by the Government.
(3) The Government may, by notification, declare as many Districts in the Province, with such limits and
such areas, as it deems appropriate.
(4) The Government may, by notification, vary the number or limits of a Division or a District.]
[16][6. Districts be divided into Sub-Divisions .– (1) The Government may, by notification, divide a
District into Sub-Divisions or Tehsils.
(2) A Sub-Division may consist of one or more Tehsils, and the Government may, by notification, specify the
territorial limits of a Sub-Division.
(3) The Government may, by notification, vary the number or limits of Sub-Divisions or Tehsils.]
[17][7. Classes of Revenue Officers .– There shall be the following classes of Revenue Officers:-
(a) Board of Revenue;
(b) Commissioner;
(c) Collector;
(d) Assistant Commissioner;

(e) Assistant Collector of the first grade; and
(f) Assistant Collector of the second grade.]
[18][8. Appointment of Commissioners and Collectors .– The Government shall appoint a Commissioner
of a Division and a Collector of a District.]
[19][9. Additional Commissioners and Additional Collectors .– (1) The Government may appoint an
Additional Commissioner of a Division, who shall, subject to the general control of the Commissioner,
exercise any of the powers and discharge any of the duties conferred or imposed on the Commissioner.
(2) The Government may appoint an Additional Collector of a District, who shall, subject to the general control
of the Collector, exercise any of the powers and discharge any of the duties conferred or imposed on the Collector.]

[20][10. Assistant Commissioners and Assistant Collectors .– (1) The Government may appoint in a District as
many Assistant Commissioners and Assistant Collectors of the first and second grade as it may deem expedient.
(2) The Government may place the revenue administration of a Sub-Division in the charge of an Assistant
Commissioner and confer any of the powers of the Collector on such officer under sub-section (1) of section 16.
(3) The Government may confer any of the powers of the Collector on an Assistant Collector of the first
grade under sub-section (1) of section 16.
(4) In case any of the powers of a Collector are conferred on an Assistant Commissioner or an Assistant
Collector, he shall exercise such powers subject to the control of the Collector of the District.]

[21][11. Tehsildars .– (1) The chief officer entrusted with the local revenue administration of a Tehsil shall be
called the Tehsildar.
(2) A Tehsildar shall exercise such powers and discharge such duties of any Assistant Collector as may
be conferred by or under this Act.]
12. Certain appointments to be notified.–  The appointment of all officers under this Chapter shall be by
notification.
Administrative ControlThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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13. Superintendence and control of Revenue Officers.–  (1) The Board of Revenue shall be subject to the
control of Government.
(2) The general superintendence and control over all other Revenue Officers shall be vested in, and all
such Officers shall be subordinate to, the Board of Revenue.
[22][(3) Subject to the general control of the Board of Revenue, a Commissioner shall control all other
Revenue Officers in the Division.
(4) Subject to the general control of the Board of Revenue and the Commissioner, the Collector of the
District shall exercise control over the Revenue Officers in the District.]
14. Power to distribute business and withdraw and transfer cases.–  (1) The Board of Revenue may, by
written order distribute, in such manner as may be deemed fit, any business cognizable by any Revenue
Officer under its control, and by like order, withdraw any case pending before any such Officer.

(2) The powers exercisable by the Board of Revenue under sub-section (1) may, by like order and in like
manner be exercised by [23][a Commissioner] or Collector in respect of any business cognizable by, or any
case pending before, other Revenue Officers under their respective control.
(3) Where a case is withdrawn by the Board of Revenue under sub-section (1) the Board may dispose of
it itself, or, by written order, refer it for disposal to any Revenue Officer; and where a case is withdrawn by
[24][a Commissioner] or Collector under sub-section (2) [25][the Commissioner] or Collector, as the case may
be, may dispose of it himself, or by like order, refer it to any other Revenue Officer under his control.

(4) No order under this section shall empower any Revenue Officer to exercise any powers or deal with
any business which he would not be competent to exercise or deal with within the local limits of his own
jurisdiction.
15. Combination of offices.–  It shall be lawful for Government to appoint one and the same person, being
otherwise competent according to law, to any two or more of the offices provided for in this Chapter.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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Powers
16. Conferment of powers of Revenue Officers.–  (1) Government may, by notification, confer on any
person all or any of the powers of [26][a Commissioner] or Collector under this Act, and may, in like manner,
withdraw such powers.
(2) The Board of Revenue may, by notification, confer on any person all or any of the powers of an
Assistant Collector under this Act, and may, in like manner, withdraw such powers.
(3) A person on whom powers are conferred under this section shall exercise those powers within such local
limits and in such classes of cases as Government or the Board of Revenue, as the case may be, may direct and,
except as otherwise so directed, such person shall, for all purposes connected with the exercise thereof, be deemed
to be the [27][Commissioner], Collector or Assistant Collector, as the case may be.
17. Functions of Revenue Officers.–  Except where the class of Revenue Officers by whom any function is

to be performed is specified in this Act, the Board of Revenue may, by notification, determine the functions
to be performed under this Act by any class of Revenue Officers.
18. Retention of powers by Revenue Officers on transfer.–  When a Revenue Officer of any class who has,
under the provisions of this Act, any powers to be exercised in any local area, is transferred from that local area to
another as a Revenue Officer of the same or a higher class, he shall continue to exercise those powers in that other
local area unless Government or the Board of Revenue, as the case may be, otherwise directs or has directed.
CHAPTER IV
19. Subordination of Revenue Officers.–  In all official acts and proceedings, a Revenue Officer shall, in the

CHAPTER IV
absence of any express provision of law to the contrary, be subject as to the place, time and manner of
performing his functions, to the direction and control of the officer to whom he is subordinate.
20. Powers to make rules as to procedure.–  (1) The Board of Revenue may, with the previous approval of
Government, make rules, not inconsistent with this Act, for regulating the procedure of Revenue Officers in
cases in which a procedure has not been provided for by this Act.
(2) The rules may provide, among other matters, for the mode of enforcing orders of ejectment under this Act
from, and delivery of possession of, immovable property, and rules providing for those matters may confer on any
Revenue Officer all or any of the powers in regard to contempt, resistance, and the like, which a Civil Court may

exercise in the execution of a decree whereby it has adjudged ejectment from, or delivery of possession of such
property.
(3) Subject to the rules made under this section, a Revenue Officer may refer any case which he is
empowered to dispose of under this Act to another Revenue Officer subordinate to him for investigation and
report, and may decide the case upon such report after giving the parties concerned an opportunity of being
heard.
21. Persons by whom appearance and applications may be made before and to Revenue Officers.–  (1)
Appearance before a Revenue Officer, and applications to, and acts to be done before him, under this Act
may be made or done–
(a) by the parties themselves; or
(b) by their authorised agents or legal practitioners:
Provided that the employment of an authorised agent or legal practitioner shall not excuse the personal

attendance of a party to any case in which personal attendance is specially required by an order of the Revenue
Officer.
(2) The fees of a legal practitioner shall not be allowed as costs in any proceedings before a Revenue
Officer under this Act unless that officer considers, for reasons to be recorded by him in writing, that the feesThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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should be allowed.
22. Powers of Revenue Officers to summon persons to give evidence and produce documents.–  (1) A
Revenue Officer may summon any person whose attendance he considers necessary for the purpose of any
business before him as a Revenue Officer.
(2) A person so summoned shall be bound to appear at the time and place mentioned in the summons in
person or, if the summons so allows, by his authorised agent or a legal practitioner:
Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure, 1908 (Act V of
1908), shall be applicable to requisitions for attendance under this section.
(3) The person attending in obedience to the summons shall be bound to state the truth upon any matter
respecting which he is examined or makes statements, and to produce such documents and other things
relating to any such matter as the Revenue Officer may require.
23. Summons to be in writing signed and sealed.–  Every summons shall be in writing, in duplicate and

shall state the purpose for which it is issued, and shall be signed by the Revenue Officer issuing it, and if he
has a seal, shall also bear his seal.
24. Mode of service of summons.–  (1) A summons issued by a Revenue Officer shall, if practicable, be
served (a) personally on the person to whom it is addressed or, failing him, ( b) on his authorised agent or ( c)
[28][an adult] member of his family usually residing with him.
(2) If service cannot be effected in the manner provided in sub-section (1) or if acceptance of service is
refused, the summons may be served by affixing a copy thereof at the usual or last known place of residence of
the person to whom it is addressed, or, if that person does not reside in the District in which the Revenue Officer is

employed and the case to which the summons relates has reference to land in that District, the summons may be
served by–
(a) sending it by post to the Collector of the District in which that person has his usual residence who
shall cause it to be served in accordance with the provisions contained in sub-section (1); and
(b) affixing a copy of the summons on some conspicuous place in or near the estate wherein the land
is situate.
(3) If the summons relates to a case in which persons having the same interest are so numerous that
personal service on all of them is not reasonably practicable, it may, if the Revenue Officer so directs, be
served by delivery of a copy thereof to such of those persons as the Revenue Officer nominates in this behalf,
and by proclamation of the contents thereof for the information of the other persons interested.

(4) A summons may, if the Revenue Officer so directs be served on the person named therein, either in
addition to, or in substitution for, any other mode of service by forwarding the summons by registered post
[29][or through any electronic means] to the person concerned.
[30][(5) When a summons is forwarded under subsection (4), the Revenue Officer may presume that the
summons have validly been served at the time when the letter would be delivered in the ordinary course of
post and, in case of service through electronic means including e-mail and short message service, upon
receipt of [31][confirmation] of such delivery.]
25. Mode of service of notice, order or proclamation, or copy thereof.–  (1) A notice, order or
proclamation, or a copy of any such document, issued by a Revenue Officer for service on any person, shall

be served in the manner provided in section 24 for the service of a summons.
(2) No such notice, order or proclamation or copy thereof, shall be deemed void on account of any error in the
name or designation of any person referred to therein, unless such error has occasioned substantial injustice.
26. Mode of making proclamation.–  When a proclamation is issued by a Revenue Officer, it shall, in
addition to any other mode of publication which may be prescribed by or under this Act, be made by beat ofThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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drum or other customary method and by affixing a copy thereof on a conspicuous place in or near the land to
which it relates.
27. Inquiries under the Act to be deemed judicial proceedings.–  (1) Every inquiry under this Act shall be
deemed to be a “judicial proceeding” within the meaning of sections 193, 219 and 228 of the Pakistan Penal
Code, 1860 (Act XLV of 1860), and the Revenue Officer holding an inquiry shall be deemed to be a Court for
the purposes of such inquiry.
(2) Every hearing and decision in such inquiry shall be in public, and the parties or their authorised
agents shall have due notice to attend.
28. Language of Revenue Offices.–  Government may, by notification, declare what shall, for the purposes of
this Act, be deemed to be the language in ordinary use in any specified part of the Province.
29. Arrest of defaulter to be made upon warrant.–  Whenever it is provided by this Act that a defaulter

may be arrested, such arrest shall be made upon a warrant issued by the Revenue Officer competent to direct
such person’s arrest.
30. Power of Revenue Officers to enter upon any lands or premises for purpose of measurements, etc.–
It shall be lawful for any Revenue Officer, and any person acting, under the orders of a Revenue Officer, at
any time to enter, when necessary for the purpose of measurement, demarcation, fixation or inspection of
boundaries or boundary marks, classification of soil, or assessment, or for any other purpose connected with
the lawful exercise of his office under the provisions of this Act, or any other law for the time being in force
relating to land-revenue, upon any lands or premises, whether belonging to Government or to private
individuals:

Provided that no premises used as human dwelling shall be entered upon except with the consent of the
occupier thereof, or without serving on the occupier a notice of not less than seven days in the prescribed
form:
Provided further that due regard shall always be paid to the social and religious prejudices of the
occupiers.
31. Place of sittings.–  (1) A Revenue Officer, other than an Assistant Collector of the first grade, may
exercise his powers under this Act at any place within the limits of his jurisdiction.
(2) An Assistant Collector of the first grade may exercise his powers at any place within the district in
which he is employed.
32. Proceedings held on holidays.–  Any proceedings held before a Revenue Officer under this Act on a day
notified as a holiday, shall not be invalid by reason of such proceedings having been held on that day.

33. Seals.–  Government may from time to time, by notification, prescribe what Revenue Officers shall use a
seal, and what size and description of seal shall be used by each of such officers.
34. Costs.–  A Revenue Officer may give and apportion the costs of any proceedings under this Act in any
manner he thinks fit:
Provided that if he orders that the cost of any such proceedings shall not follow the event, he shall record
his reasons for the order.
35. Penalty.–  If a person required by summons, notice, order or proclamation proceeding from a Revenue
Officer to attend at a certain time and place within the limits of the estate in which he ordinarily resides or in
which he holds or cultivates land, fails to comply with the requisition, he shall be liable at the discretion of

the Revenue Officer to a fine which may extend to [32][five hundred] rupees.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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CHAPTER V
36. Rules regulating appointments etc., of Village Officers.–  The Board of Revenue may, with the previous
approval of Government, make rules to regulate the appointment, duties, emoluments, punishment,
suspension and removal of Village Officers.
37. Village Officers’ cess.–  (1) Government may, by notification, impose on all or any of the estates in the
Province, a cess to be called the Village Officers’ cess, at such rate or rates, not exceeding five per centum of
the land-revenue, as it may think fit, for remunerating Village Officers, other than those who are Government
servants.
(2) The Board of Revenue may, with the previous approval of Government, make rules for the collection,
control and distribution of the Village Officers’ cess.
38. Restrictions on attachment or assignment of remuneration of Village Officers.–  (1) The remuneration
of a Village Officer mentioned under sub-section (1) of section 37 shall not be liable to attachment in

execution of a decree or order of a Civil or Revenue Court.
(2) An assignment of, or charge on, or an agreement to assign or charge, any such remuneration shall be
void unless it is authorised by rules made by the Board of Revenue in this behalf.
CHAPTER VI
RECORDS
39. Records-of-rights and documents included therein.–  (1) Save as otherwise provided by this Chapter
there shall be a record-of-rights for each estate.
(2) The record-of-rights for an estate shall include the following documents, namely:-
(a) statements showing, so far as may be practicable–
(i) the persons who are land-owners, tenants or who are entitled to receive any of the rents,
profits or produce of the estate or to occupy land therein;
(ii) the nature and extent of the interests of those persons, and the conditions and liabilities
attaching thereto; and

(iii) the rent, land-revenue, rates, cesses or other payments, due from and to each of those
persons and to Government;
(b) a statement of customs respecting rights and liabilities in the estate;
(c) a map of the estate; and
(d) such other documents as the Board of Revenue may, with the previous approval of Government,
prescribe.
40. Making of special revision of record-of-rights.–  (1) When it appears to the Board of Revenue that a
record-of-rights for an estate does not exist, or that the existing record-of-rights for an estate requires special
revision, the Board of Revenue may, by notification, direct that a record-of-rights be made, or that the record-
of-rights be specially revised, as the case may be.
(2) A notification under sub-section (1) may direct that record-of-rights shall be made or specially

revised for all or any of the estates in any local area.
(3) A record-of-rights made or specially revised for an estate under this section shall be deemed to be the
record-of-rights for that estate, but shall not affect any presumption in favour of Government which has
already arisen from any previous record-of-rights.
41. Periodical records.–  (1) The Collector shall cause to be prepared by the Patwari of each estate
periodically, as the Board of Revenue may direct, an edition of any record-of-rights amended in accordance
with the provisions of this Chapter.
(2) Such edition of the record-of-rights shall be called the periodical record for the estate, and shall
comprise the statements mentioned in clause ( a) of sub-section (2) of section 39, and such other documents,

if any, as may be prescribed.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(3) For the preparation of periodical records, the Collector shall cause to be maintained by the Patwari of
each estate a register of mutations in the prescribed form and other prescribed registers, if any.
[33][41-A. Preparation of computerized records .– (1) The Board of Revenue shall cause to be prepared,
in computerized form, the latest edition of the periodical record of an estate and if no such record exists, the
latest edition of the record-of-rights of the estate.
(2) The Board of Revenue shall, by notification, specify a date for the commencement of the operation of
computerized edition of record-of-rights of an estate or a group of estates.
(3) The Board of Revenue shall, by notification, prohibit preparation of periodical record of an estate
under section 41 from a specified date.]
[34][41-B. Computerized periodical records .– (1) The Collector shall cause to be prepared periodically,

as the Board of Revenue may direct, a computerized edition of the record-of-rights amended in accordance
(2) The computerized edition of record-of-rights shall be called the periodical record for an estate and
shall comprise the statements mentioned in clause (a) of sub-section (2) of section 39.
(3) The Collector shall cause to be maintained, in computerized form, record of mutations in an estate and
other documents, as may be prescribed.]
42. Making of that part of periodical records which relates to land-owners.–  (1) [35][Subject to the other
provisions of this Chapter, a person] acquiring by inheritance, purchase, mortgage, gift, or otherwise, any
right in an estate as a land-owner, or a tenant for a fixed term exceeding one year, shall, within three months

from the date of such acquisition, report his acquisition of right to the Patwari of the estate, who shall–
(a) record such report in the Roznamacha  to be maintained in the prescribed manner;
(b) furnish a copy of the report so recorded, free of cost, to the person making the report; and
(c) send a copy of the report, within a week of its receipt by him, to the [36][office of the Union Administration]
within which the estate is situated.
[37][* * * * * * * * *]
(2) If the person acquiring the right is a minor or is otherwise unable to report, his guardian or other
person having charge of his property shall make the report to the [38][Patwari[39][* * * *]].
(3) The Patwarishall enter in his register of mutations every report made to him under sub-section (1) or
sub-section (2), and shall also make an entry in the Roznamcha  and in the register of mutations respecting the

acquisition of any such right as aforesaid which he has reason to believe to have taken place, and of which
report should have been made to him under either of those sub-sections and has not been so made.
(4) The report made to the Patwari under sub-section (1) or sub-section (2) or recorded by him under
sub-section (3) shall be displayed in such manner as may be prescribed.
(5) If the Patwari fails to record or to display a report made to him under sub-section (1) or sub-section
(2), the person making the report may make the report, in writing, to the Revenue Officer concerned and the
[40][Union Nazim of the Union] in which the estate is situated, by registered post acknowledgement due and
the Revenue Officer shall thereupon cause such report to be entered in the register of mutations.

(6) A Revenue Officer shall, from time to time, inquire into the correctness of all entries in the register of
mutations and into all such acquisitions as aforesaid coming to his knowledge of which, under the foregoing sub-
sections, report should have been made to the Patwari and entries made in that register, and, shall in each case make
such order as he thinks fit with respect to any entry in the periodical record of the right acquired.
(7) Except in cases of inheritance or where the acquisition of the right is by a registered deed or by or
under an order or decree of a Court, the Revenue Officer shall make the order under sub-section (6) in the
presence of the person whose right has been acquired, after such person has been identified by twoThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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respectable persons, preferably from Lambardars  or members of the [41][Zila Council, Tehsil Council or
Town Council] concerned whose signatures or thumb-impressions shall be obtained by the Revenue Officer
on the register of mutations.
(8) An inquiry or an order under sub-section (6) shall be made in the common assembly in the estate to
which the mutation, which is the subject matter of the inquiry, relates.
(9) Where a Revenue Officer makes an order under sub-section (6) in regard to the acquisition of any right, an
entry shall be made in the periodical record by the insertion therein of a description of the right acquired and by
the omission from such record of any entry in any record previously prepared, which, by reason of the acquisition,
has ceased to be correct.
(10) If within three months of the making of a report of the acquisition of a right under sub-section (1) or
sub-section (2), or the recording by the Patwari of an entry in the Roznamcha  under sub-section (3)

respecting the acquisition of any right, no order is made by the Revenue Officer under sub-section (6), he
shall report the cause of delay to the Collector in the prescribed manner.
(11) The Revenue Officer shall, in the prescribed manner, send or cause to be sent, the gist of an order
made by him under sub-section (6), to the person whose right is acquired, and also to the [42][office of the
Union Administration] in which the estate is situated.
[43][42-A. Report of acquisition of rights .– [44][(1) With effect from the date notified under subsection (2)
of section 41-A, a person acquiring a right in an estate by inheritance, purchase, mortgage, gift or otherwise
as a land owner or a tenant for a term exceeding one year, shall, within three months from the date of the
acquisition, report the acquisition of the right to the Arazi Record Centre.]

(2) If the person acquiring the right is a minor or is otherwise unable to report, his guardian or the person
having charge of his property shall make such report to the [45][Arazi Record Centre].
[46][(3) Subject to subsection (4), the Arazi Record Centre shall take further necessary action on the
report made under subsection (1) and subsection (2) in the manner as may be prescribed under the Punjab
Land Records Authority Act 2017 (VI of 2017).]
[47][(4) Until rules are made under the Punjab Land Records Authority Act 2017 (VI of 2017), the
procedure provided in the rules made under this Act shall be followed.]
[48][* * * * * * * *]
43. Making of that part of periodical record which relates to other persons.–[49][(1)] The acquisition of

any interest in land other than a right referred to in sub-section (1) of section 42 shall–
(a) if it is undisputed, be recorded by the Patwari in the prescribed manner; and
(b) if it is disputed, be entered by the Patwari in the register of mutations and dealt with in the manner
provided for in sub-sections (6) to (11) of that section.
[50][(2) If a person acquires an interest in land other than a right referred to in sub-section (1) of section
42-A,–
(a) the Patwari shall record the interest and send the record to the [51][Arazi Record Centre] in the
prescribed manner; and
(b) the [52][Arazi Record Centre] shall enter the record in the computerized land records in the manner, as
may be prescribed.]

44. Determination of disputes.–  (1) If during the making, revision or preparation of any record, or in the
course of any inquiry under this Chapter, a dispute arises as to any matter of which an entry is to be made in a
record or in a register of mutations, a Revenue Officer may of his own motion, or on the application of any
party interested, but subject to the provisions of section 45, and after such inquiry as he thinks fit, determine
the entry to be made as to that matter and record his reasons therefor.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(2) If in any such dispute, the Revenue Officer is unable to satisfy himself as to which of the parties
thereto is in possession of any property to which the dispute relates, he shall–
(a) if he be not below the rank of Assistant Collector of the first grade, ascertain, after an inquiry in which
an opportunity shall be given to all the parties to the dispute of being heard and adducing evidence in
support of their claims, who is the person best entitled to the property, and shall by written order direct
that the person be put in possession thereof, and that entry in accordance with that order be made in
the record or register; and
(b) if he be below the rank of Assistant Collector of the first grade, report the matter to the Assistant
Collector of the first grade, who shall thereupon proceed in the manner provided in clause ( a).
(3) A direction under sub-section (2) shall be subject to any decree or order which may be subsequently
passed by any Court of competent jurisdiction.

[53][45. Restriction on variations of entries in records .– Entries in a record-of-rights or in a periodical
record, except entries made in periodical records with respect to undisputed acquisition of interest under
section 43, shall not be varied in subsequent records otherwise than by–
(a) making entries in accordance with facts proved or admitted to have occurred;
(b) making such entries as are agreed to by all the parties interested therein or are supported by a decree or
order binding on those parties; and
(c) making new maps where it is necessary to make them.]
[54][46. Mutation fees .– [55][(1) Subject to subsection (2) and subsection (4), the Board of Revenue may fix
the scale of fees for an entry in any record or register under this Chapter and also for provision of a copy of
any such entries.]

(2) Where the scale of mutation fee is fixed at a certain percentage of the consideration or value of land,
the consideration or value of the land shall be calculated according to the valuation table notified by the
District Collector in respect of the land situated in the locality under the Stamp Act 1899 (II of 1899).
(3) A fee in respect of any entry shall be payable by the person in whose favour the entry is made.]
[56][(4) The Punjab Land Records Authority established under the Punjab Land Records Authority Act
2017 (VI of 2017) may fix the scale of fees for a computerized mutation and fee for provision of a certified
copy of any entries in computerized land records.]
47. Obligation to furnish information necessary for the preparation of records.–  (1) Any person whose

rights, interests or liabilities are required to be, or have been, entered in any record or register under this
Chapter, shall be bound, on the requisition of any Revenue Officer or Patwari engaged in compiling or
revising the record or register, to furnish or produce for his inspection, all such information or documents
needed for the correct compilation or revision thereof as may be within his knowledge or in his possession or
power.
(2) The Revenue Officer or Patwari to whom any information is furnished or before whom any
document is produced in accordance with a requisition under sub-section (1) shall give a written
acknowledgement thereof to the person furnishing or producing the same, and shall endorse on any such
document a note over his signature, stating the fact of its production and the date thereof.

[57][48. Penalty .– (1) Subject to sub-section (2), a person who neglects to make, within three months from
the date of his acquisition of a right referred to in section 42 or section 42-A, the report required to be made
or who fails to furnish the information or produce the documents required under section 47, shall be liable, at
the discretion of the Collector, to a fine not exceeding five hundred rupees.
(2) If a person acquires a right through a registered document, the Registering Authority shall, in the
prescribed manner, make a report of the acquisition of the right to the Patwari or the [58][Arazi Record
Centre].]The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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49. Rights of Government in mines and minerals.–  Notwithstanding anything to the contrary in any other
law, or in any order or decree of Court or other authority, or in any rule of custom or usage, or in any
contract, instrument, deed or other document, all mines and minerals shall be and shall always be deemed to
have been the property of Government, and Government shall have all powers necessary for the proper
enjoyment of its rights thereto.
Explanation – For the purposes of this section, “Government”, in relation to nuclear energy, mineral oil
and natural gas, shall mean the [59][Federal] Government, and in relation to other mines and minerals the
Government of [60][the Punjab].
50. Presumption as to ownership of forests, quarries and waste-lands.–  (1) When in any record-of-rights
completed on or before the eighteenth day of November, 1871, in territories where the Punjab Land Revenue

Act, 1887 (Punjab Act XVII of 1887), was, with or without modifications, in force immediately before the
commencement of this Act [61][* * *] it is not expressly provided that any forest or quarry, or any unclaimed,
unoccupied, deserted or waste-land or any spontaneous produce or other accessory interest in land belongs to
the land-owners, it shall be presumed to belong to Government.
(2) When in any record-of-rights completed after eighteenth day of November, 1871, or the seventeenth
day of July, 1879, as the case may be, it is not expressly provided that any forest or quarry, or any such land,
produce or interest as aforesaid, belongs to Government, it shall be presumed to belong to the land-owners
concerned.
(3) The presumption created by sub-section (1) may be rebutted by showing–
(a) from the record or report made by the assessing officer at the time of assessment, or

(b) if the record or report is silent, then from a comparison between the assessment of villages in which
there existed, and the assessment of villages of similar character in which there did not exist, any
forest or quarry, or any such land, produce or interest,
that the forest, quarry, land, produce or interest was taken into account in the assessment of the land-revenue.
(4) Until the presumption is so rebutted, the forest, quarry, land, produce, or interest shall be held to
belong to Government.
51. Compensation for infringement of rights of third parties in exercise of a right of Government.–  (1)
Whenever, in the exercise of any right of Government referred to in sections 49 and 50, the rights of any
person are infringed by the occupation or disturbance of the surface of any land, Government shall pay, or

cause to be paid, to that person compensation for the infringement.
(2) The compensation shall be determined, as nearly as may be, in accordance with the provisions of the
Land Acquisition Act, 1894 (Act I of 1894).
52. Presumption in favour of entries in records-of-rights and periodical records.–  Any entry made in a
record-of-rights in accordance with the law for the time being in force, or in a periodical record in accordance
with the provisions of this Chapter and the rules made thereunder, shall be presumed to be true until the
contrary is proved or a new entry is lawfully substituted therefor.
53. Suit for declaratory decrees by persons aggrieved by an entry in a record.–  If any person considers
himself aggrieved by an entry in a record-of-rights or in a periodical record as to any right of which he is in

possession, he may institute a suit for a declaration of his right under Chapter VI of the Specific Relief Act,
1877 (Act I of 1877).
54. Records-of-rights and periodical records for groups of estates.–  The Board of Revenue may, byThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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notification, direct that a record-of-rights shall be made for any group of neighbouring estates instead of
separately for each of such estates and thereupon the provisions of this Chapter with respect to a record-of-
rights and a periodical record for an estate shall so far as they can be made applicable, apply to the record-of-
rights and the periodical record for such group of estates as if the group were an estate.
[62][54-A. Power to call for information.–  (1) The Board of Revenue may by notification require a land owner
or a class of land owners to furnish such information as to the extent of his or their ownership of land, whether
such land is situated wholly within the Province or partly within the Province and partly outside the Province, in
such form and manner, within such time and to such person or authority as may be specified in the notification.
(2) Whoever fails, without reasonable cause, to furnish the information required under sub-section (1) or

furnishes information which he knows, or has reason to believe to be false or omits to give any information material
for the purpose for which it is required, shall be punished with simple imprisonment for a term which may extend to
(3) No court shall take cognizance of an offence punishable under this section, except on a complaint in
writing by a Revenue Officer especially or generally empowered in this behalf by the Board of Revenue.]
55. Powers to make rules respecting records and other matters connected therewith.–  The Board of
Revenue may, with the previous approval of Government, make rules–
(a) prescribing the language in which records and registers under this Chapter are to be made;
(b) prescribing the form of those records and registers, and the manner in which they are to be prepared,
signed and attested;

(c) for the survey of land so far as may be necessary for the preparation and correction of those records
and registers;
(d) for the conduct of inquiries by Revenue Officers under this Chapter; [63][and]
(e) generally for the guidance of Revenue Officers and Village Officers in matters pertaining to records
and registers mentioned or referred to in this Chapter [64][.]
[65][(f) * * * *]
56. Assessment of land revenue.–  (1) All land, to whatever purpose applied and wherever situate, is liable to
the payment of land-revenue to Government, except–
(a) such land as has been wholly exempted from that liability by special contract with Government, or by
the provisions of any law for the time being in force;
(b) such land as is included in village site;
(c) such land as is included in Cantonment limits;

(d) land on which property tax under the [66][Punjab] Urban Immovable Property Tax Act, 1958 (W.P.
Act V of 1958), is payable;
(e) waste and barren land not under cultivation for a continuous period of not less than six years
immediately before the date of notification of general assessment or re-assessment under section 59;
provided that where any waste and barren land is brought under cultivation at any time after the date
of such notification such land shall not be liable to the payment of land-revenue for a period of six
years from the date it is so brought under cultivation.
(2) Land-revenue shall be assessed in cash.
(3) Land-revenue may be assessed–
(a) as a fixed annual charge, payable in lump sum or by installments; or
(b) in the form of prescribed rates, per acre or other unit of area applicable to the area recorded as

sown, matured or cultivated during any harvest or during any year:
Provided that land-revenue shall not be assessed in the form of sliding scales varying annually accordingThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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to the market price of any agricultural produce prevailing during a specified period of the year.
[67][56-A. Exemption of land revenue.–  Notwithstanding anything to the contrary contained in this Act no
land-owner, from Rabi 1982-83, shall be liable to pay land revenue at any rate or cess chargeable under the
provisions of this Act, if he owns–
(a) irrigated land not exceeding 2½ acres;
(b) unirrigated land not exceeding 5 acres;
(c) irrigated and unirrigated land the aggregate area of which does not exceed 2½ acres of irrigated
land as determined under section 70-B.]
57. Basis of assessment.–  (1) The assessment of land-revenue shall be based on an estimate of the average
money value of the gross produce of an estate or a group of estates, in which the land concerned is situated.
(2) Such estimate shall be made in the prescribed manner.
58.Limit of assessments.–  If the land-revenue is assessed as a fixed annual charge, the amount thereof, and if it is

assessed in the form of prescribed rate, the average amount which, according to an estimate in writing approved
by Government or the Board of Revenue, as the case may be, will be leviable annually, shall not, in the case of an
assessment circle, exceed one-fourth of the estimated money-value of the net assets of such assessment circle.
59.Notification of intended re-assessment and instructions as to principles of assessment.–  (1) Assessments of
land-revenue may be general or special.
(2) A general assessment or re-assessment of the land-revenue of any area shall not be undertaken
without the previous sanction of Government and notification of that sanction.
(3) In granting such sanction Government may give such instructions consistent with the provisions of

this Act and the rules made thereunder as it may deem fit.
60. Mode of determining assessment.–  (1) A general assessment shall be made by a Revenue Officer.
(2) Before making such assessment the Revenue Officer shall report through the [68][Commissioner] for
the sanction of the Board of Revenue his proposals with regard thereto.
61. Announcement of assessment.–  (1) After consideration of the proposals submitted by the Revenue
Officer under the provisions of section 60, the Board of Revenue shall pass such orders as it may deem fit,
subject to the provisions of sub-sections (3) and (4), and on the receipt of such orders the Revenue Officer
shall make an order determining the assessment proper for each estate concerned and shall announce it in
such manner as Government may by rules prescribe.

(2) At the time of announcing the assessment the Revenue Officer shall also declare the date from which
it is to take effect, and, subject to the other provisions of this Act, it shall take effect accordingly.
(3) Subject to the provisions of sub-section (4), the average rate of assessment imposed under the
provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a
notification has been issued under sub-section (2) of section 59 shall not exceed the rate of assessment
imposed at the last previous assessment by more than one-fourth; provided that the rate of assessment
imposed on any estate shall not exceed the rate of assessment of the last previous assessment on the estate by
more than one-half.

(4) The provisions of sub-section (3) shall not be applicable in the case of land which has not been
previously assessed to land-revenue or in which canal irrigation has been introduced after the date of the orders
passed under the provisions of sub-section (1) at the last previous assessment, or in the case of an area which
has been notified by Government to be an urban assessment circle, and for the purpose of calculating the
increase in the incidence of the land-revenue for the purpose of sub-section (3), all such land shall be excluded
from calculation:
Provided that in the case of lands in which canal irrigation has been introduced after the date specified inThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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this sub-section, the average rate of assessment shall not, so far as may be, exceed the average rate of
assessment of land of similar kind imposed under sub-section (3).
62. Application for reconsideration of assessment.–  (1) Any land owner may, within thirty days from the
date of the announcement of the assessment, present a petition to the Revenue Officer for a reconsideration of
the amount, form or conditions of the assessment.
(2) The order passed by the Revenue Officer on the petition shall set forth his reasons for granting or
refusing it.
63. Confirmation and duration of assessment.–  (1) An assessment, the undertaking of which has been
sanctioned under the provisions of section 59, shall not be considered final until it has been confirmed by the
Board of Revenue.
(2) At any time before an assessment is so confirmed, the [69][Commissioner] or Board of Revenue may,
subject to the provisions of sub-section (3), modify the assessment of any estate.

(3) Before an enhancement is ordered under the provisions of sub-section (2), the [70][Commissioner] or
the Board of Revenue, as the case may be, shall cause reasonable notice to be given to the land-owners by
proclamation published in the manner described in section 26, to show cause in a petition addressed to the
Revenue Officer why the proposed enhancement should not be ordered, and the Revenue Officer shall
enquire into any objections raised by any land-owner and submit such petition received by him with his
report thereon to the [71][Commissioner] or the Board of Revenue, who shall consider the petition and the
report and shall also hear the petitioner if the petitioner so desires.
64. Duration of assessment.–  (1) The Board of Revenue shall, when confirming an assessment under sub-

section (1) of section 63, fix a period of time for which the assessment shall remain in force.
(2) The period fixed under sub-section (1) shall be twenty-five years:
Provided that a period not exceeding twenty-five years and not shorter than ten years may be fixed for
any area, specified by the Board of Revenue, in which canal irrigation has been introduced after the date of
the orders passed under the provisions of sub-section (1) of section 61 at the last previous assessment or in
which it has been proposed to introduce such irrigation during the period fixed.
65. Assessment to remain in force till new assessment takes effect.–  Notwithstanding the expiration of the
period fixed for the continuance of an assessment under the last foregoing section, the assessment shall

remain in force till a new assessment takes effect.
66. Refusal to be liable for assessment and consequences thereof.–  (1) At any time within ninety days
from the date of the announcement of an assessment, the land-owner or, where there are more land-owners
than one, any of them who would be individually or collectively liable for more than half the sum assessed,
may give notice to the Revenue Officer of refusal to be liable for the assessment.
(2) When the Revenue Officer receives a notice under sub-section (1), the Collector may take possession
of the estate and deal with it, as nearly as may be, as if the annulment of the assessment thereof had been
ordered as a process for the recovery of an arrear of land-revenue due thereon.
(3) While the estate is in the possession of the Collector, the land-owner or land-owners shall be entitled

to receive from Government an allowance, to be fixed by the Board of Revenue, which shall not be less than
fifty or more than seventy-five per cent of the net income realised by Government from the estate.
67. Distribution of the assessment of an estate over the holdings comprised therein.–  (1) If the
assessment announced under section 61 is in whole or in part a fixed assessment of an estate for a term of
years, the Revenue Officer shall, before the date on which the first instalment thereof becomes payable, make
an order distributing it over the several holdings comprised the estate and make and publish a record of the
distribution.

(2) The Collector may for sufficient reasons make an order revising that record at any time while theThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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assessment continues to be in force, and publish the record so revised.
(3) If the assessment announced under section 61 is in the form of rates chargeable according to the
results of each year or harvest, a Revenue Officer shall from year to year or from harvest to harvest, as the
conditions of the assessment may require, make and publish, not later than one month before the first
instalment of the land-revenue falls due, a record of the amount payable in respect of each holding.
(4) Notwithstanding anything contained in this section, arid land (whether cultivated or not) in which well
or tube-well irrigation facilities are provided by or on behalf of the land-owner or the tenant shall, for a period
not less than four years from the date such irrigation facilities are first provided in such land, not be liable to
pay land-revenue at a higher rate than was payable thereon before such irrigation facilities were provided.

Explanation – For the purposes of this sub-section only such land shall be deemed to be arid land in which
canal irrigation has not been introduced.
68. Application for amendment of the distribution of an assessment.–  (1) Any person affected by a record
under sub-section (1) or sub-section (3) of the last foregoing section or by the revision of a record under sub-
section (2) of that section, may, within thirty days from the date of the publication of the record, present a
petition to the Revenue Officer for a re-consideration of the record so far as it affects him.
69. Appeals from orders under sections 62 and 68.–  An appeal from an order under the last foregoing

section  or section  62  shall  lie  to  the  [72][Commissioner]  and  from  the appellate  order  of the
[73][Commissioner], to the Board of Revenue.
70. Special assessments.–  (1) Notwithstanding the provisions of sections 64 and 65, special assessment may
be made by Revenue Officers in the following cases, namely:-
(a) when it is proposed to change the form of assessment;
(b) when lands are sold, leased or granted by Government;
(c) when the assessment of any land has been annulled or the land-owner has refused to be liable therefor, and
the term for which the land was to be managed by the Collector or his agent or let in farm has expired;
(d) when assessments of land-revenue require revision in consequence of the action of water or sand or of calamity
of season or from any other cause;

(e) when revenue due to the Government on account of pasture or other natural products of land, or on
account of mills, fisheries or natural products of water, or on account of other rights described in
section 49 or section 50, has not been included in an assessment made under the foregoing provisions
of this Chapter;
(f) when waste and barren land becomes liable to the payment of land-revenue.
(2) The Board of Revenue may confirm any assessment made under this section.
(3) The foregoing provisions of this Chapter with respect to general assessment shall, subject to such
modifications thereof as the Board of Revenue may prescribe by executive instructions issued under the provisions
of section 73, regulate the procedure of Revenue Officers making special assessments.

[74][70-A.Notwithstanding anything to the contrary contained in this Act, from Rabi 1982-83, every land-
owner of the categories, mentioned below shall, in addition to the land revenue assessed under the provisions
of sections 57 and 70, be liable to pay land revenue at the enhanced rate mentioned against each category–
(a) a land owner owning:-
(i) irrigated land exceeding 2½ acres but not
exceeding 12½ acres; or
(ii) unirrigated land exceeding 5 acres but not
exceeding 25 acres; or
(iii) irrigated land and unirrigated land the aggregate
area of which exceeds 2½ acres, but does not
exceed 12½ acres of irrigated land as determined
under section 70-B.50 per cent increase on
land  revenue
determined  under  the
provisions of section 57

and section 70.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(b) a land owner owning:-
(i) irrigated land exceeding 12½ acres but not
(ii) unirrigated land exceeding 25 acres but not
exceeding 50 acres; or
(iii) irrigated and unirrigated land the aggregate area
of which exceeds 2½ acres, but does not exceed
25 acres of irrigated land, as determined under
section 70-B.100 per cent increase
on  land  revenue
and section 70.
(c) a land owner owning:-
(i) irrigated land exceeding 25 acres but not
(ii) unirrigated land exceeding 50 acres but not
exceeding one hundred acres; or
area of which exceeds 25 acres but does not
exceed 50 acres of irrigated land, as determined
under section 70-B.200 per cent increase
(d) a land owner owning:-
(i) irrigated land exceeding 50 acres; or
(ii) unirrigated land exceeding one hundred

acres; or
(iii) irrigated and unirrigated land aggregate area of
which exceeds 50 acres of irrigated land, as
determined under section 70-B.300 per cent increase
and section 70.]
[75][70-B. Determination of land ownership.–  For the purposes of sections 56-A and 70-A–
(a) One acre of irrigated land shall be reckoned as equivalent to two acres of unirrigated land,
provided that in calculating the aggregate area of a land-owner the conversion is made from
unirrigated to irrigated land;
(b) land owned by a land-owner shall include all land owned by him, whether such land is situated wholly
within the Province or partly within and partly outside the Province, except the following:-

(i) land described in clauses ( b), (c) and (d) of section 56; and
(ii) share in shamlat of a village where the total area of such shamlat does not exceed 25 acres;
(c) “land owner” shall include a person–
(i) who is an allottee or a grantee of any land under any scheme of the Government, under
which such allotment or grant is to mature into ownership;
(ii) who has mortgaged his land, or any portion thereof;
(iii) who has permanent rights and interest in land.]
[76][70-C. Information about increase in the extent of ownership.–  (1) A person who after the tenth day
of November, 1975, acquires land or increases the extent of his ownership of land and by such acquisition
owns land in more than one Patwar Circle whether such land is situated within the Province or partly within

and partly outside the Province, shall inform such authority within such time, in such manner and form as the
Board of Revenue may by notification specify in this behalf.
(2) A land-owner who fails without reasonable cause to comply with the provision of sub-section (1) or the
rules or orders made thereunder or wilfully furnishes incomplete or false information shall be deemed to have
committed an offence under the provision of sub-section (2) of section 54-A.]
[77][70-D. Change in the basis of exemption or assessment.–  (1) Any land-owner entitled to exemption
under section 56 or section 56-A from the payment of land-revenue or reduction in land-revenue chargeable
under section 70-A, who has not been granted such exemption or reduction, or any land-owner aggrieved by
the categorization of his land under section 70-A, may, at any time, make an application, in such form and

manner as may be specified by the Board of Revenue, to the Assistant Collector of the area in which his landThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
24 of 52 12/8/2020, 2:15 PM

or any part thereof is situated.
(2) On receipt of such application, this Assistant Collector shall cause a notice of the application to be
served on the person on whom the liability to pay the land-revenue may devolve as a result of the transfer of
land and after holding such inquiry as he considers necessary, shall pass orders, setting forth his reasons
therefor.
(3) Without prejudice to the provisions of sub-sections (1) and (2), the Assistant Collector shall have the
power to hold an inquiry and pass appropriate orders if on receipt of any information or otherwise he is of
opinion that any land-owner who is liable to pay land-revenue, is not paying such land-revenue or paying less
than the amount of the land-revenue which he is liable to pay:
Provided that before passing final order he shall give fifteen days notice to the person likely to be affected
by such order for affording him an opportunity of being heard.

(4) In exercising his powers under sub-section (2) or sub-section (3), the Assistant Collector shall–
(a) not question the correctness or validity of a registered deed or any mutation sanctioned in
accordance with law, relating to transfer of land;
(b) follow, subject to other provisions of this section, the procedure as may be laid down by the
Board of Revenue by notified instructions in this behalf.]
[78][70-E. Exemption or assessment of land-revenue.–  Notwithstanding anything contained in this Act,
Government may, at any time, by notification, prescribe the principle or the method or the procedure by
which and the manner in which exemption under section 56-A or assessment under section 70-A shall be
determined or announced.]

71. Power to make rules.–  Government shall, subject to the provisions of section 72, from time to time,
make rules prescribing–
(a) the method by which the estimate of the money-value of the net assets of an estate or group of estates
shall be made;
(b) the method by which assessment to land-revenue shall be made;
(c) the principles on which exemption from assessment shall be allowed for improvements;
(d) the manner in which assessment shall be announced;
(e) the manner in which the rate of assessment is to be calculated for the purpose of sub-section (3) of
section 61.
72. Procedure to be followed in making rules.–  Before making any rule under the provisions of section 71,
Government shall, in addition to observing the procedure laid down in section 22 of the [79][Punjab] General

Clauses Act, 1956 (W.P. Act VI of 1956), publish, by notification, a draft of the proposed rule for the information
of persons likely to be affected thereby.
73. Power to issue instructions.–  Government or the Board of Revenue with the approval of Government may,
for the guidance of Revenue Officers, from time to time, issue executive instructions relating to all matters to
which the provisions of this Chapter apply; provided that such instructions shall be consistent with the provisions
of this Act and the rules made thereunder.
74. Liability for payment of land-revenue.–  In the case of any holding, the holding and its land-owner shall
be liable for the payment of land-revenue thereon, and if there be joint land-owners of a holding, the holding

and all the land-owners jointly and severally shall be liable for the payment of the land-revenue.
75. Security for payment of land-revenue.–  (1) The land-revenue for the time being assessed and payable
in respect of a holding shall be the first charge upon the rents, profits and produce thereof.
(2) Save with the previous consent of the Collector, the rents, profits and produce of a holding shall not
be liable to be taken in execution of a decree or order of any Court until the land-revenue chargeable againstThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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the rents, profits or produce or any arrear of land-revenue due in respect of the holding, have been paid.
76. Orders to regulate payment of land-revenue.–  (1) Notwithstanding anything in any record-of-rights,
the Board of Revenue may fix the number and amount of the installments, and the times, places and manner,
by, at and in which the land-revenue is to be paid.
(2) Until the Board of Revenue otherwise directs, land-revenue shall be payable by the installments at the times
and places and in the manner, by, at and in which it is payable immediately before the commencement of this Act.
77. Rules to regulate collection, remission and suspension of land-revenue.–  The Board of Revenue may,
with the previous approval of Government, make rules not inconsistent with this Act to regulate the
collection, remission and suspension of land-revenue.
78. Costs recoverable as part of arrear.–  The costs of any process issued under this Chapter shall be

recoverable as part of the arrear of land-revenue in respect of which the process was issued.
79. Certified account to be evidence as to arrear.–  A statement of account certified by a Revenue Officer shall
be conclusive proof of the existence of an arrear of land-revenue, of its amount and of the person who is the
defaulter.
80. Processes for recovery of arrears.–  Subject to the other provisions of this Act, an arrear of land-revenue
may be recovered by any one or more of the following processes, namely:-
(a) by service of a notice of demand on the defaulter under section 81;
(b) by arrest and detention of his person under section 82;
(c) by distress and sale of his movable property and uncut or ungathered crops under section 83;
(d) by transfer, under section 84, of the holding in respect of which the arrear is due;

(e) by attachment, under section 85, of the holding in respect of which the arrear is due;
(f) by annulment, under section 86, of the assessment of that holding;
(g) by sale of that holding under section 88;
(h) by proceedings against other immovable property of the defaulter under section 90.
81. Notice of demand.–  A notice of demand may be issued by Revenue Officer on or after the day following
that on which an arrear of land-revenue accrues.
82. Arrest and detention of defaulter.–[80][(1) If after lapse of twenty days of the service of the notice of
demand under section 81 on a defaulter, arrears of land-revenue due from him or any part thereof, remain
unpaid, a Revenue Officer may issue a warrant directing an officer named therein to arrest the defaulter or the

person who furnishes security under clause ( b) of sub-section (8) and bring him before the Revenue Officer.]
(2)[81][*  *  *  *  *  *  *  *  *  *  *  *]
(3) When the defaulter is brought before the Revenue Officer, the Revenue Officer may cause him to be taken
before the Collector, or may keep him under personal restraint for a period not exceeding ten days and then, if the
arrear is still unpaid, cause him to be taken before the Collector.
(4) Where the Revenue Officer keeping a defaulter under personal restraint is an Assistant Collector of
the second grade, he shall without delay report his action to the Collector, if the period of such restraint
exceeds twenty-four hours.
(5) When the defaulter is brought before the Collector, the Collector may issue an order to the officer-in-

charge of the civil jail of the District, directing him to confine the defaulter in jail for such period not
exceeding the month from the date of the order, as the Collector thinks fit.
(6) The process of arrest and detention shall not be executed against a defaulter who is a female, a minor,
a lunatic or an idiot.
(7) A warrant of arrest issued against a defaulter under sub-section (1) shall not be executed, if the
arrears due from him are paid or the defaulter furnishes security in the manner provided in clause ( b) of sub-The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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section (8).
(8) Any defaulter, who, under sub-section (3) is being kept under personal restraint, or under sub-section
(5) is being confined in the civil jail, shall forthwith be set at liberty–
(a) on the arrears due from such defaulter being paid; or
(b) on the defaulter furnishing to the Revenue Officer ordering his arrest, or the Collector, security to
the satisfaction of the Revenue Officer or the Collector, as the case may be, for the payment of the
arrears due from him.
83. Distress and sale of movable property and crops.–  (1) At any time after an arrear of land-revenue has
accrued, the immovable property and uncut or ungathered crops of the defaulter, may be distrained and sold
by order of a Revenue Officer.
(2) The distress and sale shall be conducted, as nearly as may be, in accordance with the law for the time
being in force for the attachment and sale of movable property under the decree of a Revenue Court:

Provided that, in addition to the particulars exempted by any law for the time being in force from liability
to sale, so much of the produce of the land of the defaulter as the Collector thinks necessary for seed grain
and for the subsistence, until the harvest next following of the defaulter and his family, and of any cattle
exempted by that law shall be exempted from sale under this section.
84. Transfer of holding.–  (1) At any time after an arrear of land-revenue has accrued on a holding, the
Collector may transfer the holding to any person being a land-owner of the estate in which such holding is
situated and not being a defaulter in respect of his own holding on condition of his paying the arrear being put
in possession of the holding and on such further conditions as the Collector may deem fit to impose:

Provided that no order shall be passed under this sub-section for the transfer of a holding unless the
processes specified in clauses ( b) and (c) of section 80 have first been taken against the land-owner.
(2) The transfer may, as the Collector thinks fit be either till the end of the agricultural year in which the
defaulter pays to the transferee the amount of the arrear which the transferee paid before being put in possession
of the holding, or for a term not exceeding fifteen years from the commencement of the agricultural year next
following the date of the transfer.
(3) The Collector shall report to the [82][Commissioner] any transfer made by him under this section, and the
[83][Commissioner] may set aside the transfer or alter the conditions thereof or pass such other order as he thinks
fit.

fit.
(4) In respect of all rights and liabilities arising under this Act, the person to whom the holding is
transferred shall, subject to the conditions of the transfer, stand in the same position as that in which the
defaulter would have stood if the holding had not been transferred.
(5) When the transfer is for a term, the holding shall, on the expiration of the term, be restored by the
Collector to the defaulter free of any claim on the part of Government or the transferee for any arrear of land-
revenue or rates and cess due in respect thereof.
85. Attachment of holding.–  (1) The Collector may instead of transferring under section 84 a holding in
respect of which an arrear of land-revenue has accrued, cause such holding to be attached and taken under his
own management or that of an agent appointed by him for that purpose.

(2) The Collector or the agent shall be bound by all the engagements which existed between the defaulter
and his tenants, if any, and shall be entitled to manage the land and to receive all rents and profits accruing
therefrom to the exclusion of the defaulter until the arrear has been satisfied, or until the Collector restores
the land to the defaulter.
(3) All surplus profits of the land attached beyond the cost of attachment and management and the amount
necessary to meet the current demand for land-revenue and rates and cesses shall be applied in discharge of the
arrear.
(4) Land shall not be attached for the same arrear for a longer term than five years from the commencement of
the agricultural year next following the date of the attachment, but if the arrear is sooner discharged, the land shall

be released and the surplus receipts, if any, made over to the land-owner.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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86. Annulment of assessment of holding.–  (1) When an arrear of land-revenue has been due for a longer
period than one year, and the foregoing processes are not deemed sufficient for the recovery thereof, the
Board of Revenue may, in addition to or instead of all or any of these processes, order the existing assessment
of the holding in respect of which the arrear is due to be annulled.
(2) The provisions of this section shall not be put in force for the recovery of an arrear of land-revenue
which has accrued on land–
(a) while under attachment under section 85, or
(b) while under the charge of the Court of Wards.
(3) When the assessment of any land has been annulled under sub-section (1), the Collector may, with the
previous sanction of the Board of Revenue, manage the land either himself or through an agent, or let it in
farm to any person willing to accept the farm for such term and on such conditions as may be sanctioned by
the Board of Revenue:

Provided that the term for which land may be so managed or farmed shall not be longer than ten years
from the commencement of the agricultural year next following the date of the annulment.
(4) Sometime before the expiration of the aforesaid term, the Collector shall determine the assessment in
respect of the holding for the remainder of the term of the current assessment of the District or Tahsil, and,
when that assessment has been sanctioned by the Board of Revenue, shall announce it to the land-owner.
(5) The land-owner may give notice to the Collector of refusal to be liable for the assessment within
thirty days from the date on which the assessment was announced to him.
(6) If notice is so given, the Collector may, with the previous sanction of the Board of Revenue, take the

holding under direct management or farm it for the remainder of the term of the current assessment of the
District or Tahsil, or for any period within that term which the Board of Revenue may fix.
(7) The Board of Revenue may direct that any contract made by the defaulter, or by any person through
whom the defaulter claims with respect to any land comprised in a holding of which the assessment has been
annulled, shall not be binding on the Collector or his agent or farmer during the period the holding remains
under the management of the Collector or his agent or is let-in-farm.
87. Proclamation of attachment or annulment of assessment and consequences of proclamation.–  (1)
When any land is attached under section 85, or when the assessment of any land has been annulled under

section 86, the Collector shall make proclamation thereof.
(2) No payment made by any person to the defaulter before the making of the proclamation on account of
rent or any other asset in anticipation of the usual time for the payment shall, without the previous sanction of
the Collector, be credited to that person or relieve him from liability to make the payment to the Collector or
his agent or farmer.
(3) No payment made after the making of the proclamation on account of rent or any other asset of the
holding to any person other than the Collector or his agent or farmer shall be credited to the person making
the payment or relieve him from liability to make the payment to the Collector or his agent or farmer.

88. Sale of holding.–  When an arrear of land-revenue has accrued and the foregoing processes are not deemed
sufficient for the recovery thereof, the Collector, with the previous sanction of the Board of Revenue may, in addition
to, or instead of, all or any of those processes, and subject to the provisions hereinafter contained, sell the holding in
respect of which the arrear is due:
Provided that land shall not be sold for the recovery of–
(a) any arrear which has accrued while the land was under the charge of the Court of Wards or was so
circumstanced that the Court of Wards might under the law for the time being in force, have exercised
jurisdiction over it; or
(b) any arrear which has accrued while the land was under attachment under section 85; or
(c) any arrear which has accrued while the land was held under direct management by the Collector or in

farm by any other person under section 86, after either an annulment of assessment or a refusal to be
liable therefor.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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89. Effect of sale on encumbrances.–  (1) Land sold under the provisions of section 88 shall be sold free of
all encumbrances; and all grants and contracts previously made by any person other than the purchaser in
respect of the land shall become void as against the purchaser at the sale.
(2) Nothing in sub-section (1) shall affect–
(a) any lease at a fair rent, temporary or perpetual for the erection of a dwelling house or manual factory or
for a mine, garden, tank, canal, place of worship or burial ground, so long as the land continues to be
used for the purpose specified in the lease; or
(b) any encumbrance, grant or contract in respect of which the [84][Commissioner] is satisfied was
entered into in good faith, and is proclaimed as hereinafter provided.
90. Proceedings against other immovable property of defaulter.–  (1) If the arrear cannot be recovered by any
of the processes hereinbefore provided the Collector may, where the defaulter owns any other holding or any other

immovable property, proceed under the provisions of this Act against that property as if it were the land in respect
of which the arrear is due:
Provided that no interests save those of the defaulter alone shall be so proceeded against, and no
encumbrances created, grants made or contracts entered into by him in good faith shall be rendered invalid by
reason only of his interests being proceeded against.
(2) When the Collector decides to proceed under this section against immovable property other than the
land in respect of which the arrear is due, he shall issue a proclamation prohibiting the transfer or charging of
the property.
(3) The Collector may at any time, by order in writing, withdraw the proclamation, and it shall be
deemed to be withdrawn when either the arrear has been paid or the interests of the defaulter in the property

have been sold for the recovery of the arrear.
(4) Any private alienation of the property or of any interest of the defaulter therein, whether by sale, gift,
mortgage or otherwise made after the issue of the proclamation and before the withdrawal thereof shall be void.
(5) In proceeding against property under this section, the Collector shall follow, as nearly as the nature of
the property may admit, the procedure prescribed for the enforcement of process against land on which an
arrear of land-revenue is due.
91. Remedies open to person denying his liability for an arrear.–  (1) Notwithstanding anything in section
79, when proceedings are taken under this Act for the recovery of an arrear, the person against whom the
proceedings are taken may, if he denies his liability for the arrear or any part thereof and pays the same under

protest made in writing at the time of payment and signed by him or his agent, institute a suit in a Civil Court
for the recovery of the amount so paid.
(2) A suit under sub-section (1) must be instituted in a Court having jurisdiction in the place where the
office of the Collector of the District in which the arrear or some part thereof accrued is situate.
Procedure in sales
92. Proclamation of sale.–  (1) On the receipt of the sanction of the Board of Revenue to the sale of any
immovable property, the Collector shall issue a proclamation of the intended sale, specifying–
(a) the date, time and place of the sale;
(b) the property to be sold, and if it is a holding, the land-revenue assessed thereon or payable in respect
thereof;
(c) if the property is to be sold for the recovery of an arrear due in respect thereof, the encumbrances,

thereof;
grants and contracts, if any, served by the orders of the [85][Commissioner] under clause ( b) of sub-
section (2) of section 89;
(d) if the property is to be sold otherwise than for the recovery of an arrear due in respect thereof, any
encumbrance, grant or contract to which the property is known to be liable; and
(e) the amount for the recovery of which the sale is ordered.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(2) The place of sale specified under clause ( a) of sub-section (1), shall be either the office of the
Collector or some other place appointed by the Collector in this behalf and situate in or near the property to
be sold.
93. Indemnity to Revenue Officer with respect to contents of proclamation.–  A Revenue Officer shall not
be answerable for any error, mis-statement or omission in any proclamation under section 92 unless the same
has been committed or made dishonestly.
94. Publication of proclamation.–  (1) A copy of the proclamation shall be served on the defaulter and be
affixed in a conspicuous part of the office of the Tahsildar  of the Tahsil in which the property to be sold is
situated and shall also be posted in the office of the Collector.
(2) The proclamation shall further be published in the manner prescribed in section 26, and in such other
manner as the Collector thinks expedient.

(3) A copy of the proclamation may also be posted in the office of the [86][Union Administration] within the area
of which property to be sold is situate.
95. Time and conduct of sale.–  (1) The sale shall not take place on a [87][Friday] or other holiday, or till
after the expiration of at least thirty days from the date on which the copy of the proclamation was posted in
the office of the Collector.
(2) The sale shall be by publication and shall be conducted either by the Collector in person or by a
Revenue Officer specially appointed by him in this behalf.
96. Power to postpone sale.–  The Collector may, from time to time, postpone the sale for reasons to be
recorded in writing.
97. Stay of sale.–  If at any time before the bidding at an auction is completed, the defaulter or any other person

having interest in the land or in immovable property pays the arrear in respect of which the property has been
proclaimed for sale, together with the costs incurred for the recovery thereof, to the officer conducting the sale, or
proves to the satisfaction of that officer that he has already paid the same either at the place and in the manner
prescribed under section 76 or into Government treasury, the sale shall be stayed.
98.Deposit by purchaser in case of sale of immovable property.–  When the highest bid at an auction has been
ascertained, the person who made that bid shall, on the requisition of the officer conducting the sale, pay to that
officer a deposit of twenty-five per centum on the amount of his bid and shall, on payment thereof, be declared to

be the purchaser, subject to the exercise of any right of pre-emption under the law in force for the time being.
99. Consequences of failure to pay deposit.–  If the person who made the highest bid fails to pay the deposit
as required by section 98, the property shall forthwith be put to auction again and sold, and all expenses
attending the first sale, and the deficiency of price if any, which may happen on the re-sale may be recovered
from him by the Collector as if the same were an arrear of land-revenue.
100. Time for payment in full.–  The full amount of the purchase money shall be paid by the purchaser
before the close of the thirtieth day from that on which he was declared to be the purchaser.
101. Procedure in default of payment.–  In default of payment of the full amount of the purchase money

within the period mentioned in section 100, the deposit referred to in section 98, shall, after defraying the
expenses of the sale, be forfeited to Government and may, if the Collector, with the previous sanction of the
[88][Commissioner] so directs, be applied in reduction of the arrear, and the property shall be re-sold, and the
defaulting purchaser shall have no claim to the property or to any part of the sum for which it may
subsequently be sold.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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102. Report of sale to [89][Commissioner].–  Every sale of immovable property under this Chapter shall be
reported by the Collector to the [90][Commissioner].
103. Application to set aside sale.–  (1) At any time within thirty days from the date of the sale, application
may be made to the [91][Commissioner] to set aside the sale on the ground of some material irregularity or
mistake in publishing or conducting it.
(2) A sale shall not be set aside on any of the grounds specified in sub-section (1) unless the applicant
proves to the satisfaction of the [92][Commissioner] that he has sustained substantial injury by reason of the
irregularity or mistake.
104. Order confirming or setting aside sale.–  (1) After the expiration of thirty days from the date of the
sale, if such application as is mentioned in section 103 has not been made, or if such application has been
made and rejected, the [93][Commissioner] shall make an order confirming the sale, and if such application

has been made and allowed, the [94][Commissioner] shall make an order setting aside the sale.
(2) If at any time within thirty days from the date of the sale, the defaulter pays the arrear in respect of
which the property has been sold, together with the costs incurred for the recovery of such arrear, the
[95][Commissioner] shall make an order setting aside the sale.
105. Refund or deposit of purchase money when sale set aside.–  Whenever the sale of any property is
not confirmed or is set aside, the purchaser shall be entitled to receive back his deposit or his purchase-
money, as the case may be.
106. Proclamation after postponement or on re-sale.–  A sale made after a postponement under section
96, and a re-sale consequent on a purchaser’s defaulter under section 101 or on the setting aside of a sale

under section 104, shall be made after the issue of a fresh proclamation in the manner provided for in section
94.
107. On confirmation of sale possession and certificate to be granted to purchaser.–  (1) After a sale has
been confirmed in the manner aforesaid, the Collector shall put the person declared to be the purchaser into
possession of the property sold, and shall grant him a certificate to the effect that he has purchased that
property.
(2) The certificate shall state whether or not the property was sold for the recovery of an arrear due in
respect thereof, and if it was so sold, shall set forth the encumbrances, grants and contracts, if any, specified
in the proclamation of the sale as saved by order of the [96][Commissioner] under clause ( b) of sub-section
(2) of section 89.

(3) The certificate shall be deemed to be a valid transfer of the property but need not be registered as a
conveyance.
(4) Any suit brought in any Court against the certified purchaser on the ground that the purchase was
made on behalf of a person other than the certified purchaser shall not be maintainable.
(5) The certified purchaser of any immovable property shall be entitled to all rents and profits falling due in
respect of the property after the date of the confirmation of the sale and be liable for all installments of land-
revenue and rates and cesses falling due in respect thereof after that date.
108. Sale of movable property and perishable articles.–  (1) The provisions of sections 92, 93, 94, 95, 96,
97, 103, 104, 105 and 106 shall apply, so far as they can be made applicable, to sale of movable property,
other than perishable articles, and as if–

(a) reference to the [97][Commissioner] in sections 103 and 104 were a reference to the Collector; and
(b) in the case of sale of animals, the period of thirty days prescribed in section 95, were a period ofThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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ten days.
(2) Perishable articles shall be sold by auction with the least possible delay in accordance with such order
as may from time to time be made by the Collector, either generally or specially in that behalf, and the sale of
such articles shall be finally concluded on the spot by the officer conducting such sale and shall not require
confirmation.
109. Mode of payment for movable property when sale is concluded on the spot.–  (1) When the sale of any
perishable article is finally concluded by the officer conducting the same, the price of every lot shall be paid for at
the time of sale, or as soon thereafter as the said officer may fix, and in default of such payment the property shall
forthwith be again put to auction and sold.
(2) On payment of the purchase-money, the officer conducting the sale shall grant a receipt for the same
and the sale shall become absolute as against all persons whomsoever.

110. Mode of payment for movable property when sale is subject to confirmation.–  (1) In case of sale
of movable property, other than perishable articles, the party who is declared to be the purchaser shall be
required to deposit immediately twenty-five per centum on the amount of his bid, and in default of such
deposit the property shall forthwith be again put to auction and sold.
(2) The full amount of purchase-money shall be paid by the purchaser before the close of the seventh day
after he is informed of the sale having been confirmed, or, if the said day be a [98][Friday] or other holiday,
then before the close of the first working day after such day.
(3) On receipt of the full amount of the purchase-money, the purchaser shall be granted a receipt for the

sale, and the sale shall become absolute as against all persons whomsoever.
111. Proceeds of sale.–  (1) When any sale of movable property under this Chapter has become absolute, or
when sale of immovable property has been confirmed, the proceeds of the sale shall be applied in the first place to
the payment of any arrears, including costs incurred for the recovery thereof, due to Government from the
defaulter at the date of the confirmation of the sale, whether the arrears are of land-revenue or of sums recoverable
as arrears of land-revenue, and the surplus, if any, shall be paid to the person whose property has been sold, or, if
the property sold was owned by more than one person, then to the owners either collectively or according to the
amount of their recorded interests, as the Collector thinks fit.

(2) The surplus shall not, except under the orders of a Court, be paid to any creditor of the person whose
property has been sold.
(3) If the proceeds of the sale fall short of such arrears as are referred to in sub-section (1), the balance
remaining due from the defaulter may be recovered from him by further proceedings under this Chapter or by
any other means authorised by law.
112. Claims to attached movable or immovable property how to be disposed of.–  (1) If any claim shall be set
up by a third person to movable or immovable property attached under the provisions of this Chapter, the Collector
shall admit or reject his claim on an inquiry as provided in section 27.
(2) If the claim be admitted, wholly or partly, the property shall be dealt with accordingly and except in so far as

it is admitted, the property shall be sold and the title of the purchaser shall be good for all purposes, and the proceeds
shall be disposed of in accordance with the provisions of section 111.
CHAPTER IX
RECOVERY OF OTHER DEMANDS BY REVENUE OFFICERS
113. Recovery of certain arrears through Revenue Officers instead of by suit.–  When a Village Officer
required by rules under section 36 to collect any land-revenue or sum recoverable as an arrear of land-
revenue–
(a) satisfies a Revenue Officer that the revenue or the sum has fallen due and has not been paid to
him.
(b) has collected such revenue or sum, but has not credited the same to Government in the manner
provided in the rules,
the Revenue Officer may, subject to rules which the Board of Revenue may make in this behalf, recover such

revenue or sum, from the person from whom it is due, or the Village Officer by whom it was collected, as theThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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case may be, as arrears of land-revenue.
114. Other sum recoverable as arrears of land-revenue.–  In addition to any sums recoverable as arrears of land-
revenue under this Act or any other enactment for the time being in force, the following sums may be so recovered,
namely:-
(a) fees, fines, costs and other charges, including the Village Officers’ cess payable under this Act;
(b) revenue due to Government on account of pasture or other natural products of land, or on account of
mills, fisheries or natural products of water, or on account of other rights described in section 49 or
section 50 in case in which the revenue so due has not been included in the assessment of an estate;
(c) fees payable under the law for the time being in force for the use or benefit derived from the
construction and repair of embankments, and works for supply, storage and control of water for
agricultural purposes, and for the preservation and reclamation of soil and drainage and reclamation of
swamps;

swamps;
(d) sums leviable by or under the authority of Government as water-rates, or on account of the
maintenance or management of canals, embankments or other irrigation works, not being sums
recoverable as arrears of land-revenue under any enactment for the time being in force; [99][* * *]
(e) sums payable to Government by a person who is surety for the payment of any of the foregoing
sums or of any other sum recoverable as an arrear of land-revenue [100][; and]
[101][(f) such further sums as the Government may consider necessary to recover in public interest.]
115. Application of Chapter VIII to sums recoverable under this Chapter.–  (1) The provisions of
Chapter VIII shall, with respect to any sum mentioned or referred to in this Chapter, apply, so far as they can
be made applicable, as if the sum were an arrear of land-revenue, and the person from whom, either as

principal or as surety, it is due were a defaulter in respect of such an arrear.
(2) Unless any such sum is declared by any enactment for the time being in force to be recoverable as if
it were an arrear of land-revenue due in respect of the land charged therewith, the provisions of section 90
shall apply under sub-section (1) to the recovery thereof.
[102][115-A. Charges for recovery of dues, other than Provincial dues, as arrears of land-revenue.–
Where any sum, other than a sum which is to be credited into and to form a part of the Provincial
Consolidated Fund of West Pakistan, is collected as an arrear of land-revenue under the provisions of this
Chapter, a commission at the rate of two per cent of the sum collected shall be deducted therefrom as
recovery charges, and the amount of such commission shall be credited into the Provincial Consolidated Fund
of West Pakistan.]
CHAPTER X

CHAPTER X
116. Revenue survey may be introduced by Board of Revenue in any part of Province.–  (1) It shall be
lawful for the Board of Revenue, whenever it may deem expedient, to direct by notification, the survey of any
land in any part of the Province with a view to the settlement of land revenue, the preparation of record-of-
rights and preservation thereof, or for any other similar purpose, and such survey shall be called a revenue
survey.
(2) A revenue survey may extend to the lands of any village, town, or city generally, or to such land only
as may be specified in the notification.
(3) Subject to the orders of the Board of Revenue, it shall be lawful for the officers conducting any such
survey to except any land to which it may not seem expedient that such survey should extend.

117. Power of Revenue Officers to define boundaries.–  (1) A Revenue Officer may, for the purpose of
framing any record or making any assessment under this Act, or on the application of any person interested,
define the limits of any estate, or of any holding, field or other portion of an estate, and may, for the purposeThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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of indicating those limits, require boundary marks to be erected or repaired.
(2) In defining the limits of any land under sub-section (1), the Revenue Officer may cause boundary
marks to be erected on any boundary already determined by, or by order of, any Court or Revenue Officer or
any Forest Settlement Officer appointed under the Forest Act, 1927 (Act XVI of 1927), or restore any
boundary mark already set up by, or by order of, any Court or any such officer.
118. Surveys for purpose of preparation of records.–  (1) When any land is being surveyed in pursuance
of rules under clause ( c) of section 55 or under section 116, any Revenue Officer directing the survey may, by
notice or proclamation, require all persons having rights or interests in the land to attend personally or
through authorized agent, and indicate, within a specified time, by temporary marks of a kind to be described
in the notice or proclamation, the limits of those rights or interests.

(2) If a person to whom the notice or proclamation is addressed fails to comply with the requisition, he
shall be liable, at the discretion of the Revenue Officer, to a fine which may extend to fifty rupees.
119. Assistance to be given by holders and others in the measurement or classification of lands.–  (1) It
shall be lawful for the Revenue Officer to call upon all owners of land and other persons interested therein to
assist in the measurement or classification of the lands to which the survey extends by providing flag-holders
and chainmen, and such owners shall be bound to provide suitable persons to act as flag-holders and
chainmen.
(2) If the owners of land fail to provide suitable persons to act as flag-holders and chainmen, or do not

chainmen.
provide them in sufficient number, and it becomes necessary to employ hired labour for the object aforesaid,
or other similar object incidental to survey operations, it shall be lawful to assess the cost thereof with all
contingent expenses, on the lands surveyed, for collection as an arrear of land-revenue from such owners.
120. Professional surveys.–  (1) If it is found necessary to make a survey by an agency other than that of
Revenue Officers and Village Officers, the Board of Revenue may publish a notification stating–
(a) the local area to be surveyed and the nature of the survey;
(b) the names or official designations of the officers by whom the survey is to be made; and
(c) the kind of boundary marks to be erected by those officers.
(2) From the date of the notification, the officers specified therein, and the person acting under their

orders, shall have, for the purposes of the survey, the powers conferred on Revenue Officers by section 30.
boundary marks.–  (1) The Board of Revenue may make rules as to the manner in which the boundaries of
all or any of the estates in any local area are to be demarcated and as to the boundary marks to be erected
within those estates.
(2) Rules under this section may prescribe, among other matters, the form of boundary marks and the
material to be used in their construction.
122. Effect of the settlement of boundary.–  (1) The settlement of a boundary under any of the foregoing
provisions of this Chapter shall, subject to the provisions of Chapter XIII, be determinative–

(a) of the proper position of the boundary line or boundary marks, and
(b) of the rights of the land-owners on either side of the boundary fixed in respect of the land
adjudged to appertain, or not to appertain, to their respective holdings.
(2) Where a boundary has been so fixed, the Collector may, under rules to be framed in this behalf by the
Board of Revenue with the previous approval of Government, evict any land-owner who is wrongfully in
possession of any land which has been adjudged in the settlement of a boundary not to appertain to his
holding or to the holding of any person through or under whom he claims.
123. Power to fix boundary between riverain estates.–  (1) When any two or more estates are subject to river

action and the limits of any such estates are, by any law, rule of custom or usage, or order or decree of any CourtThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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or other authority, applicable thereto, liable to vary according as variations may from time to time occur in the
course or action of such river, the Board of Revenue may order a permanent boundary line to be fixed between
any such estates or such portions thereof as are liable to river action.
(2) Upon an order being made under sub-section (1), the Collector shall fix a boundary line between such
estates or portions of such estates accordingly, and shall demarcate the same, in accordance with the
provisions of section 117, and of the rules, if any, made under section 121.
(3) Every such boundary line shall be fixed with due regard to the history of the estates and the interests
of the persons respectively owning them or possessing rights therein, in such manner as may be just and
equitable in the circumstances of each case.
(4) No such boundary line shall be deemed to have been permanently fixed until it has been approved by
the [103][Commissioner].

Explanation – In this section, and in sections 124, 125 and 126 “Collector” shall be deemed to include any
Revenue Officer appointed by Government to perform the functions of Collector under all or any of the
provisions thereof.
124. Effect of fixing boundary between riverain estates.–  (1) Every boundary line fixed in accordance
with the provisions of section 123 shall, notwithstanding anything to the contrary in any law, rule of custom
or usage, or order or decree of any Court or other authority, be fixed as constant boundary between the estates
affected thereby, and the proprietary and all other rights in every holding, field or other portion of an estate
situate on each side of the boundary line so fixed, shall, subject to the other provisions of this section, vest in

the land-owners of the estate which lies on that side of the boundary line on which such holding, field or
other portion of an estate is situate.
(2) If, by the operation of sub-section (1), the proprietary or any other rights in any land which at the time a
boundary line is fixed is under cultivation, or reasonably fit for cultivation, or yields any produce of substantial
value, be transferred from the land-owners and other right-holders of any one estate, to the land-owners of any other
estate, the Collector shall, by written order, direct that the rights in such land shall not, subject to the provisions of
sections 125, 126 and 127, be so transferred unless and until the land in respect of which any such order is made
ceases to be reasonably fit for cultivation, or to yield any produce of substantial value, and upon any such order

being made, the transfer of the rights in such land shall be suspended accordingly.
(3) When any portion of the land specified in any order made under sub-section (2), ceases to be
reasonably fit for cultivation or to yield any produce of substantial value, the order shall, when the Collector,
in writing, so directs, cease to operate as to that portion.
(4) The decision of the Collector as to whether, for the purposes of sub-section (2), any land is or is not
reasonably fit for cultivation or does or does not yield any produce of substantial value, shall be final.
125. Application for immediate transfer of rights.–  When any order has been made under sub-section (2)
of section 124, the land-owners, or any of them in whom, but for such order, the rights in the land specified

therein would vest, may apply in writing to the Collector to forthwith transfer the rights the transfer of which
has been suspended by such order, upon payment of compensation for the same.
126. Award of compensation and extinguishment of rights thereby.–  (1) When an application under
section 25 is made, the Collector shall–
(a) fix a day for the hearing of the application;
(b) cause notice of the application, and of the day fixed for the hearing thereof, to be served on or
proclaimed for the information of, all persons recorded as having rights in the land specified in the
order made under sub-section (2) of section 124, and all other persons interested or claiming to be
interested therein;
(c) upon the day so fixed for hearing, or any day to which the hearing may be adjourned, inquire into

the rights in the land and award compensation in respect of all rights found established therein to
the persons severally entitled thereto;
(d) inform the applicant of the aggregate amount of compensation so awarded and require him toThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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deposit the amount with the Collector on or before a day to be fixed by him in that behalf:
Provided that, notwithstanding anything contained in this sub-section, it shall be lawful for the Collector, in
his discretion and at any time before an award of compensation thereon has been made, to reject such
application.
(2) In awarding compensation under sub-section (1), the Collector shall be guided by the provisions of
section 23 and section 24 of the Land Acquisition Act, 1894 (Act I of 1894), so far as the same may be
applicable to the circumstances of the case.
(3) On the fifteenth day of May next after the whole amount of compensation so awarded has been
deposited with the Collector, the order made under sub-section (2) of section 124 shall cease to operate, and
the rights specified therein shall be transferred and vest in the manner provided for in sub-section (1) of that
section, and the Collector shall proceed to tender the compensation to the persons severally entitled to receive

the same under his award.
(4) If any such person as aforesaid refuses to accept the sum so awarded and tendered to him, it shall be
placed to his credit in Government treasury.
(5) When any order made under sub-section (2) of section 124 ceases, under the provisions of sub-
section (3) of the said section, to operate, all rights reserved to any person by such order shall be
extinguished.
127. Voluntary transfers not affected.–  Notwithstanding the provisions of sections 124, 125 and 126,
when any person possessing any rights in any land, in regard to the rights in which an order has been made
under sub-section (2) of section 124, voluntarily transfers such rights to any land-owners of the estate, in the
land-owners of which but for such order such rights would vest under the operation of sub-section (1) of that

section, the rights so transferred shall forthwith cease to be subject to such order and vest in the land-owners
to whom they have been so transferred.
made.– In every case in which, under the provisions of section 124, or sections 125 and 126, or section 127,
proprietary or other rights in land are transferred from the land-owners, and other right-holders of any one estate
to the land-owners of any other estate, such rights shall be subject to all the incidents of tenure and liabilities
which, under any law or custom for the time being in force, apply to the rights of the land-owners of the estate to
which such rights are so transferred.
129. Cost of erection and repair of boundary and survey marks.–  (1) Subject to any rules which the Board

of Revenue may, with the previous approval of Government, make in this behalf, boundary and survey marks
shall be erected and kept in repair by or at the cost of the persons interested in the land for the indication of the
limits of which they are required:
Provided that Government may in any case direct that the cost of erection shall be borne by Government
or be paid out of the proceeds of the Village Officers’ cess.
(2) It shall be the duty of the Village Officers to prevent the destruction or unauthorised alteration of the
village boundary and survey marks.
130. Recovery of cost incurred by Government.–  (1) If the persons interested in the land fail to erect or
repair a boundary or survey mark within thirty days from the date of their being required by a Revenue Officer
to do so, the Revenue Officer may cause it to be erected or repaired.

(2) Where the Revenue Officer causes a boundary or survey mark to be erected or repaired he shall,
subject to any rules or direction under section 129, apportion the cost among the persons interested in the
land in such manner as he deems just, and certify, the same to the Collector.
(3) The Collector may recover the cost from such persons as if it were an arrear of land revenue.
131. Responsibility for the maintenance of boundary and survey marks.–  Every land-owner shall be
responsible for the maintenance and good repair of the boundary and survey marks of his holding, and for
any charges reasonably incurred on account of the same by the Revenue Officers in cases of alteration,The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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removal or disrepair.
132. Report of destruction or removal of or injury to boundary or survey marks.–  Every Village
Officer of an estate shall be bound to furnish a Revenue Officer with information respecting the destruction
or removal of, or any injury done to, any boundary or survey mark lawfully erected in the estate.
133. Land measurement or survey to be based on a square system or rectangulation.–  (1) Save as may
specifically be otherwise provided for in the rules made in this behalf by the Board of Revenue, with the
previous approval of Government, land measurement or survey shall be based on square system or
rectangulation, and no survey or khasra number shall be made less than one acre in area.
(2) The rules made under sub-section (1) may also lay down conditions for and restrictions upon sub-division
of surveys or khasra numbers.
134. Penalty.–  (1) If any person wilfully destroys or injures or without lawful authority removes a

boundary or survey mark lawfully erected, he may be ordered by a Revenue Officer to pay such fine not
exceeding [104][five hundred] rupees for each mark so destroyed, injured or removed as may, in the opinion
of the Revenue Officer, be necessary to defray the expenses of restoring the same and of rewarding the
person, if any, who gave information of the destruction, injury or removal.
(2) The imposition of a fine under this section shall not bar a prosecution under section 434 of the Pakistan
Penal Code (Act XLV of 1860).
CHAPTER XI
PARTITION
135. Application for partition.–  Any joint owner of land may apply to a Revenue Officer for partition of
his share in the land if–
(a) at the date of the application the share is recorded under Chapter VI as belonging to him; or

(b) his right to the share has been established by a decree which is still subsisting at the date; or
(c) a written acknowledgment of that right has been executed by all persons interested in the
admission or denial thereof.
[105][135-A. Partition in case of inheritance .– (1) Notwithstanding anything contained in section 135,
immediately after the inheritance mutation has been sanctioned and without any application, the Revenue
Officer shall serve notice on all joint land-owners of the holding to submit, within thirty days, a scheme of
private partition agreed to by all the joint land-owners.
(2) If the scheme of private partition under subsection (1) is submitted, the Revenue Officer shall affirm
the scheme in accordance with the provisions of section 147.
(3) Notwithstanding anything contained in this Act, a scheme for private partition between all the joint

land-owners may include site of a town or village.
(4) If the scheme under subsection (1) is not filed within the stipulated time, the Revenue Officer shall
immediately commence proceedings for the partition of the joint holding.]
136. Restrictions and limitations on partition.–  Notwithstanding the provisions of [106][sections 135 and
135-A]–
(a) places of worship and burial grounds held in common before partition shall continue to be so held
after partition; and
(b) partition of any of the following properties, namely:-
(i) any embankment, water-course, well or tank and any land on which the supply of water to any
such work may depend;
(ii) any grazing ground; and

(iii) any land which is occupied as the site of a town or village, may be refused if, in the opinion of theThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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Revenue Officer, the partition of such property is likely to cause inconvenience to the co-sharers or
other persons directly or indirectly interested therein, or to diminish the utility thereof to those
persons.
137. Notice of application for partition.–  The Revenue Officer, on receiving the application under section
135 shall, if it is in order, [107][* * *] and not open to objection on the face of it, fix a day for the hearing
thereof, and–
(a) cause notice of the application and of the day so fixed to be served on such of the recorded co-
sharers as have not joined in the application; and
(b) If he thinks fit, cause the notice to be served on or proclaimed for the information of any other
persons whom he may deem to be directly or indirectly interested in the application.
138. Addition of parties to application.–  On the day fixed under section 137 for the hearing of the
application, or on any other day to which the hearing may be adjourned, the Revenue Officer shall ascertain

whether any of the other co-shares desire the partition of their shares also, and if any of them so desires, he
shall add him as an applicant for partition.
139.[108][*  *  *  *  *  *  *  *  *  *  *  *]
140. Procedure on admission of application.–[109][The Revenue Officer shall ascertain the questions, if
any, in dispute between any of the persons interested in the partition of the holding], distinguishing between–
(a) questions as to title in the property of which partition is sought; and
(b) questions as to the property to be divided or the mode of making the partition.
[110][141. Question of title of holding .– If a question of title in the holding is raised in the partition
proceedings, the Revenue Officer shall inquire into the substance of such question and decide the matter after
hearing the parties.]

142. Disposal of other questions.–  (1) When there is a question as to the property to be divided, or the
mode of making a partition, the Revenue Officer shall, after such inquiry as he deems necessary, record an
order stating his decision on the question and his reasons for the decision.
(2) An appeal may be preferred from an order under sub-section (1) within thirty days from the date thereof,
and, when such an appeal is preferred and the institution thereof has been certified to the Revenue Officer by the
authority to whom the appeal has been preferred, the Revenue Officer shall stay further proceedings pending the
disposal of the appeal.
(3) If an applicant for partition is dissatisfied with an original or appellate order under this section, and applies for

permission to withdraw from the proceedings in so far as they relate to the partition of his share, he shall be permitted
to withdraw therefrom on such terms as the Revenue Officer thinks fit.
(4) When an applicant withdraws under the provisions of sub-section (3), the Revenue Officer may,
where the other applicants, if any, desire the continuance of the proceedings, continue them in so far as they
relate to the partition of the shares of those other applicants.
[111][142-A. Time limit for decision of partition cases .– (1) The Revenue Officer shall decide the case of partition
within a period of one hundred and eighty days from the date of application for partition or from the date of
sanctioning of the mutation of inheritance:
(2) If the Revenue Officer, for reasons beyond his control, is unable to decide the case of partition within

the time stipulated in subsection (1), he shall submit the case, with reasons, to the District Collector, fifteen
days prior the expiry of that period, for extension of the period.
(3) The District Collector may, in an exceptional case and for reasons to be recorded, grant one time extension
of time for decision of a partition case for a period not exceeding sixty days subject to such conditions as he
deems appropriate to impose for expeditious disposal of the case.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(4) In case the Revenue Officer is required to decide the question of title in the partition proceedings
under subsection (5) of section 141, an additional period of one hundred and eighty days shall be deemed to
have been added to the period mentioned in subsection (1).
(5) If the Revenue Officer fails to decide a partition case within the period specified in this section or
contravenes any condition imposed by the District Collector, he shall be liable to disciplinary action in
accordance with law.]
143. Administration of property excluded from partition.–  When any such property as is referred to in
clause (b) of section 136 is excluded from partition, the Revenue Officer may determine the extent to and the
manner in which the co-shares and other persons interested therein may make use thereof, and the proportion
in which expenditure incurred thereon and profit derived therefrom are, respectively, to be borne by and
divided among those persons or any of them.

144. Distribution of revenue and rent after partition.–  (1) The amount of revenue to be paid in respect of
each of the holdings into which land has been divided on a partition shall be determined by the Revenue
Officer making the partition.
(2) The decision of the Revenue Officer under sub-section (1) as to the revenue to be paid in respect of
each holding shall, where the estate in which the holding is situate is subject to a fixed assessment, be
deemed to be an order under sub-section (1) of section 67.
(3) Where new estates have been created at a partition and the land-revenue has been fraudulently or
erroneously distributed among them, the Board of Revenue may, within twelve years from the time of
discovery of the fraud or error, order a new distribution of the land revenue among the several estates, on an

estimate of the assets of each estate at the time of the partition to be made conformably to the best evidence
and information procurable respecting the same.
145. Instrument of partition.–  When a partition is completed, the Revenue Officer shall cause an
instrument of partition to be prepared and the date on which the partition is to take effect to be recorded
therein.
146. Delivery of possession of property allotted on partition.–  An owner to whom any land is allotted in
proceedings for partition shall be entitled to possession thereof as against the other parties to the proceedings
and their legal representatives, and a Revenue Officer shall, on application made to him for the purpose by
any such owner at any time within three years from the date recorded in the instrument of partition under

section 145, give effect to that instrument so far as it concerns the applicant as if it were a decree for
immovable property.
147. Affirmation of partition privately effected.–  (1) In any case in which a partition has been made
without the intervention of a Revenue Officer, any party thereto may apply to a Revenue Officer for an order
affirming the partition.
(2) On receiving the application, the Revenue Officer shall enquire into the case, and if he finds that the
partition has in fact been made, he may make an order affirming it and proceed under sections 143, 144, 145 and
146, or any of those sections, as circumstances may require, in the same manner as if the partition had been made
on an application to himself under this Chapter.
148. Power to make rules as to cost of partition.–  The Board of Revenue may, with the previous approval

of Government, make rules for determining the costs of partitions under this Chapter and the mode in which
such costs are to be apportioned.
149. Re-distribution of land according to custom.–  When by established custom, any land in an estate is
subject to periodical re-distribution, a Revenue Officer may, on the application of any of the land-owners, enforce
the re-distribution according to the custom, and for this purpose may exercise all or any of the powers of a
Revenue Officer in proceedings for partition.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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150. Officers who may be empowered to act under this Chapter.–  The Revenue Officer by whom
proceedings may be taken under this Chapter shall be a Revenue Officer not below an Assistant Collector of the
First Grade.
151. Power to refer to arbitration.–  (1) Any Revenue Officer may, with the consent of the parties, refer to
arbitration any dispute arising before him in any matter under this Act.
(2) A Collector, or any Assistant Collector of the First Grade may, without the consent of the parties,
refer to arbitration any dispute before him with respect to–
(a) any matter of which an entry is to be made in any record or register under Chapter VI;
(b) any matter relating to the distribution of an assessment under section 67;
(c) the limits of any estate or of any holding, field, or other portion of an estate; or
(d) the property to be divided at a partition or the mode of making partition.

152. Order of reference and contents thereof.–  (1) In referring a dispute to arbitration, a Revenue Officer
shall make an order of reference and specify therein the precise matter submitted to arbitration, the number of
arbitrators which each party to the dispute is to nominate, period within which arbitrators are to be
nominated, and the period within which the award is to be delivered.
(2) The number of arbitrators which each party may nominate must be the same and must not exceed
two.
(3) If from any cause arbitrators are not nominated or an award is not delivered within the period fixed
for in the order of reference, the Revenue Officer, may, from time to time, extend that period, or may cancel
the order of reference.

153. Nomination of arbitrators.–  (1) When an order of reference has been made each party may nominate
the number of arbitrators specified in the order, and the Revenue Officer shall nominate one other arbitrator.
(2) The Revenue Officer may, for reasons to be recorded by him, make an order disallowing any
nomination made by either party and requiring the party to make another nomination within a time to be
specified in the order.
(3) An order under sub-section (2) shall be final.
154. Substitution of arbitrators by parties.–  If an arbitrator nominated by a party dies, desires to be
discharged, or refuses or becomes incapable to act, the party may nominate another person in his stead.
155. Nomination and substitution of arbitrators by Revenue Officers.–  In any of the following cases,
namely:-

namely:-
(a) if either of the parties fails to nominate an arbitrator under sub-section (1) of section 153 within
the period fixed in the order of reference; or
(b) if the nomination of an arbitrator has been disallowed under sub-section (2) of section 153 and
another arbitrator is not nominated within the time specified in the order under that sub-section, or
having been so nominated, his nomination is also disallowed; or
(c) if a party entitled to nominate an arbitrator in place of another arbitrator under section 154 fails to
nominate him within one week from the date of the communication to him of a notice requiring
him to make the nomination; or
(d) if an arbitrator nominated by the Revenue Officer dies, desires to be discharged, or refuses or
becomes incapable to act,
the Revenue Officer may nominate a person as arbitrator.

156. Process for appearance before arbitrators.–  (1) The Revenue Officer shall, on the application of the
arbitrators, issue the same processes to the parties and witnesses whom the arbitrators desire to examine as he
may issue in any proceedings under this Act before himself.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(2) Any such party or witness shall be bound to appear before the arbitrators in obedience to a process
issued under sub-section (1), either in person or by agent, as the arbitrators may require.
(3) The person attending in obedience to the process shall be bound to state the truth upon any matter
relating to any such matter as may be specified in the process.
157. Award of arbitrators and presentation thereof.–  (1) The arbitrators shall make an award in writing
under their hands concerning the matters referred to them for arbitration, and state therein their reasons
therefor, and any arbitrator dissenting from the award made by a majority of the arbitrators shall state the
grounds of his dissent.
(2) The arbitrators shall present the award to the Revenue Officer in person or by agent, or send the same
to him by registered post.

158. Procedure on presentation of award.–  (1) When the award has been received, the Revenue Officer
shall fix a date for the consideration of the award.
(2) On the date fixed under sub-section (1) or on any subsequent date to which an adjournment may be
made, the Revenue Officer shall hear any objections which the parties may have to make to the award.
159. Effect of award.–  (1) The Revenue Officer may accept, modify or reject the award, recording his
reasons for doing so in his decision respecting the dispute which was referred to arbitration.
(2) An appeal shall lie from the decision of the Revenue Officer made under sub-section (1) as if
arbitrators had not been appointed.
160. Arbitration Act not to apply to arbitration under this Chapter.–  Nothing in the Arbitration Act,

1940 (Act X of 1940), shall apply to any arbitration under this Chapter.
161. Appeals.–  (1) Save as otherwise provided by this Act, an appeal shall lie from an original or appellate order
of a Revenue Officer as follows, namely:-
(a) to the Collector, when the order is made by an Assistant Collector, of either grade;
(b) to the [112][Commissioner], when the order is made by a Collector;
(c) to the Board of Revenue only on a point of law, when the order is made by [113][a Commissioner];
(i) when an original order is confirmed on first appeal, a further appeal shall not lie;
(ii) when any such order is modified or reversed on appeal by the Collector, the order made by the
[114][Commissioner] on further appeal, if any, to him shall be final.

Explanation – (1) An order passed in review, modifying or reversing a previous order, shall be deemed to
be an original order for the purposes of this section.
(2) An order shall not be confirmed, modified or reversed in appeal unless reasonable notice has been
given to the parties affected thereby to appear and be heard in support of or against the order appealed from.
162. Limitation for appeals.–  Save as otherwise provided by this Act, the period of limitation for an
appeal under section 161 shall run from the date of the order appealed against and shall be–
(a) thirty days, where the appeal lies to the Collector;
(b) sixty days, where the appeal lies to the [115][Commissioner];
(c) ninety days, where the appeal lies to the Board of Revenue.

163. Review.–  (1) [116][A Commissioner], Collector or an Assistant Collector, may, at any time, on his own
motion, review any order passed by himself or any of his predecessors-in-office, and on so reviewing modify,
reverse or confirm the same.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(2) Any person considering himself aggrieved by an order passed by [117][a Commissioner], Collector or
an Assistant Collector, and who, from the discovery of new and important matter or evidence which, after the
exercise of due diligence was not within his knowledge or could not be produced by him at the time when the
order was passed or on account of some mistake or error apparent on the face of the record or for any other
sufficient reason, desires to obtain a review of the order passed against him, may apply for a review of the
order to [118][the Commissioner], Collector or Assistant Collector, as the case may be, and such officer may
modify, reverse or confirm any order passed by himself or by any of his predecessors-in-office:
(a) an order passed by his predecessor-in-office shall not be reviewed under sub-section (1) or sub-
section (2) by the–
(i)[119][Commissioner], without first obtaining the sanction of the Board of Revenue;

(ii) Collector, without first obtaining the sanction of the [120][Commissioner], and no order shall be
reviewed by any other Revenue Officer, without first obtaining the sanction of the Revenue
Officer to whose control he is immediately subject;
(b) an application for review of an order shall not be entertained unless it is made within ninety days
from the passing of the order, or unless the applicant satisfies the Revenue Officer that he had
sufficient cause for not making the application within that period;
(c) an order shall not be modified or reversed unless reasonable notice has been given to the parties
affected thereby to appear and be heard in support of the order;
(d) an order against which an appeal has been preferred shall not be reviewed.
(3) For the purposes of this section, the Collector shall be deemed to be successor-in-office of any

Revenue Officer of a lower class who has left the district or has ceased to exercise powers as a Revenue
Officer, and to whom there is no successor-in-office.
(4) An appeal shall not lie from an order refusing to review or confirming on review a previous order.
164. Revision.–  (1) The Board of Revenue, may, at any time, on its own motion, or on an application made
to it within ninety days of the passing of any order, call for the record of any case pending before, or disposed
of by, any Revenue Officer, subordinate to it.
(2)[121][A Commissioner] or Collector may, at any time, of his own motion or on an application made to
him within ninety days of the passing of any order, call for the record of any case pending before, or disposed
of by, any Revenue Officer under his control.

(3) If in any case in which a Collector has called for a record he is of opinion that proceedings taken or
order made should be modified or reversed, he shall report the case with his opinion thereon for the orders of
the [122][Commissioner].
(4) The Board of Revenue may, in any case called for under sub-section (1) and [123][a Commissioner]
may in any case called for under sub-section (2) or reported to him under sub-section (3) pass such orders as
it or he thinks fit:
Provided that no order shall be passed under this section reversing or modifying any proceedings or order of a
subordinate Revenue Officer affecting any person without giving such person an opportunity of being heard.
165. Stay of proceedings and execution of orders and decrees.–  (1) An appeal or revision shall not

operate as stay of proceedings under the order or decree appealed from or under revision, except so far as the
appellate or revisional authority may order, nor shall execution of any order or decree be stayed by reason
only of an appeal or application for revision having been made, but the appellate or revisional authority may,
for sufficient cause, order stay of execution of any such order or decree.
(2) No order for stay of execution shall be made under sub-section (1), unless the authority making it is
satisfied that–
(a) substantial loss may result to the party applying for stay of execution unless the order is made;The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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(b) the application has been made without unreasonable delay; and
(c) where necessary, security has been given by the applicant for the due performance of such order
or decree as may ultimately be binding upon him.
166. Clerical mistakes, etc.–  Clerical or arithmetical mistakes in any decree or order made by any Revenue
Officer, or errors therein from any accidental slip or omission may, at any time, be corrected by such officer.
Explanation – In this section, “Officer” includes the successor-in-office of the officer.
167. Computation of period limited under this Chapter.–  In the computation of the period for an appeal from
or an application for the review or revision of, an order under this Act, the limitation therefor shall be governed by
the provisions of the limitation Act, 1908 (Act IX of 1908).
168. Power to deposit certain sums other than rent.–  (1) In either of the following cases, namely:-

(a) when a headman or other land-owner to whom any sum other than rent is payable on account of
liability under this Act, refuses to receive the sum from, or to grant a receipt therefor to, the person
by whom it is payable; or
(b) when the person by whom any such sum is payable is in doubt as to the headman or other land-
owner entitled to receive it,
that person may apply to a Revenue Officer for leave to deposit the sum in his office, and the Revenue
Officer shall receive the deposit if, after examining the applicant, he is satisfied that there is sufficient ground
for the application, and if the applicant pays the fee, if any, which may be chargeable on any notice to be
issued of the receipt thereof.
(2) When a deposit has been so received, the liability of the depositor to the headman or other land-owner, for

the amount thereof shall be discharged.
169. Procedure in case of deposits.–  (1) If the deposit purports to be made on account of any payment due
to Government, it may be credited accordingly.
(2) A Revenue Officer receiving a deposit purporting to be made on any other account shall give notice
of the receipt thereof to every person who, he has reason to believe, claims or is entitled to the deposit, and
may pay the amount thereof to any person appearing to him to be entitled to the same, or may, if he thinks fit,
retain the deposit pending the decision of a Civil Court as to the person so entitled.
(3) No suit or other proceedings shall be instituted against Government or the Board of Revenue, or
against any servant of the State, in respect of any thing done in good faith by a Revenue Officer under this

section, but nothing herein shall prevent any person entitled to receive the amount of any such deposit from
recovering it from a person to whom it has been paid by Revenue Officer.
170. Orders of Civil and Criminal Courts for execution of processes against land, etc.–  Orders issued
by any Civil or Criminal Court for the attachment, sale or delivery of any land, or for the attachment or sale
of the produce of any land, shall be addressed to the Collector or such Revenue Officer as the Collector may
appoint in this behalf, and be executed by the Collector or that officer in accordance with the provisions of
the law applicable to the Court issuing the orders, and with any rules not inconsistent therewith made by the
Board of Revenue with the concurrence of the High Court and the previous approval of Government.

171. Preservation of attached produce.–  (1) The attachment of the produce of any land in pursuance of an
order of any Court or other authority shall not prevent the person to whom the produce belongs from reaping,
gathering or storing it or doing any other act necessary for its preservation.
(2) The attaching officer shall do or cause to be done all acts necessary for the preservation of the produce if theThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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person to whom it belongs fails to do so.
(3) When sale of produce follows on its attachment, the purchaser shall be entitled, by himself or by any
person appointed by him in this behalf, to enter upon the place where the produce is, and do all that is
necessary for the purpose of preserving and removing it.
172. Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction of Revenue Officers.–
(1) Except as otherwise provided by this Act, no Civil Court shall have jurisdiction in any matter which
Government, the Board of Revenue, or any Revenue Officer, is empowered by this Act to dispose of, or take
cognizance of the manner in which Government, the Board of Revenue, or any Revenue Officer exercises any
powers vested in it or him by or under this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), a Civil Court shall not
exercise jurisdiction over any of the following matters, namely:-

(i) any question as to the limits of any land which has been defined by a Revenue Officer as land
to which this Act does or does not apply;
(ii) any claim to compel the discharge of any duties imposed by this Act or any other enactment
for the time being in force of any Revenue Officer as such;
(iii) any claim to the office of a Village Officer, or in respect of any injury caused by exclusion from
such office, or to compel the discharge of the duties or a division of the emoluments thereof;
(iv) any notification directing the making or revision of a record-of-rights;
(v) the framing of a record-of-rights or periodical record, or the preparation, signing or attestation
of any of the documents included in such a record;
(vi) the correction of any entry in a record-of-rights, periodical record or register of mutations;

(vii) any notification of the undertaking of the general re-assessment of a District or Tahsil having been
sanctioned by Government;
(viii) any objection to the amount or rate of any assessment of land revenue or the period thereof
authorised by Government;
(ix) the claim of any person to be liable for an assessment of land revenue or of any other revenue as
assessed under this Act;
(x) the amount of land revenue to be assessed on any estate or to be paid in respect of any holding
under this Act;
(xi) the amount of, or the liability of any person to pay, any other revenue to be assessed under this
Act, or any cess, charge or rate to be assessed on an estate or holding under this Act or any
other enactment for the time being in force;
(xii) any claim relating to the allowance to be received by a land-owner who has given notice of his

refusal to be liable for an assessment, or any claim connected with, or arising out of, any
proceedings taken in consequence of the refusal of any person to be liable for an assessment
(xiii) the formation of an estate or determination of its boundaries;
(xiv) any claim to hold free of revenue any land, mills, fisheries or natural products of land or water;
(xv) any claim connected with, or arising out of the collection by Government, or the enforcement
by Government of any process for the recovery of, land-revenue or any sum recoverable as an
arrear of land-revenue;
(xvi) any claim to set aside, on any ground other than fraud, a sale for the recovery of an arrear of
land revenue or any sum recoverable as an arrear of land revenue;

(xvii) the amount of, or the liability of any person to pay, any cess, fees, fines, costs or other charge
imposed under this Act;
(xviii) any claim for partition of an estate or holding, or any question connected with or arising out of,
proceedings for partition, not being a question as to title in any of the property of which
partition is sought;
(xix) any question as to the allotment of land on the partition of an estate or holding, or as to theThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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distribution of land subject by established custom to periodical re-distribution or as to the
distribution of land-revenue on the partition of an estate or holding or on a periodical re-
distribution of land;
(xx) any question connected with or arising out of or relating to any proceedings for the determination of
boundaries of estates subject to river action under the provision of this Act;
(xxi) any claim regarding boundaries fixed under any of the enactments hereby repealed or any other law
for the time being in force, or to set aside any order passed by a competent officer under any such
law with regard to boundary marks.
173. Powers to invest officers making records-of-rights or general re-assessments with powers of Civil
Courts.– (1) The Board of Revenue may, by notification, invest any Revenue Officer making or specially
revising record-of-rights in any local area in pursuance of a notification under section 40, or making a general

re-assessment of land revenue in any local area in pursuance of a notification under section 59, or any
Revenue Officer in a Colony as defined in the Colonization of Government Lands (Punjab) Act, 1912
(Punjab Act V of 1912), or any Revenue Officer to whose control that officer is subject with all or any of the
powers of any Court, constituted under the [124][Punjab] Civil Courts Ordinance, 1962 (West Pakistan
Ordinance II of 1962), for the purpose of trying all or any specified classes of suits or appeals relating to land
arising in the local area.
(2) The Board of Revenue may cancel an order notified under sub-section (1) wholly or in part.
(3) While an order or any part of an order under sub-section (1) continues in force, the powers conferred
thereby shall be exercised by the officer invested therewith and not otherwise.

(4) Any case pending before an officer under the order or subsisting part of the order at the time of
cancellation thereof may be disposed of by him as if the order or that part of it continued in force, unless the
Board of Revenue directs, as it is hereby empowered to do, that those cases shall be transferred for disposal
to the Courts by which they would have been disposed of if the order had not been notified.
174. Control over such officers and appeals from and revision of their decrees and orders.–  (1) The
Board of Revenue may by notification direct that the provisions of this Act with respect to the
superintendence and control over Revenue Officers shall apply to any Revenue Officer who has been

invested with the powers of a Civil Court of any of the classes specified in the [125][Punjab] Civil Courts
Ordinance, 1962 (West Pakistan Ordinance II of 1962), and that appeal shall lie from his decrees and orders
to and his decrees and orders be subject to revision by, a Revenue Officer invested under section 173 with the
powers of a Court which would be competent under that Ordinance to hear appeals from or revise such
decrees and orders if they had been made by a Court with the powers of which the Revenue Officer who
made them has been invested.
(2) In the absence of any such notification, a Revenue Officer invested under section 173 with the
powers of any such Civil Court as aforesaid shall, with respect to the exercise of those powers, be deemed to

be such a Civil Court for the purposes of the aforesaid Ordinance.
General
175. Prevention of encroachment upon common lands.–[126][(1) Where land which has been reserved
for the common purposes of the persons residing in the estate in which such land is situate has been
encroached upon by any person, and the land has been shown in the last three periodical records made before
such encroachment as so reserved, a Revenue Officer may, on the application of a land-owner in the estate,
and after giving an opportunity to the person alleged to have encroached upon it to appear before him and
show cause against the proposed action–
(a) eject from the land the person who has encroached thereupon; and
(b) by order proclaimed in the manner provided in section 26, forbid repetition of the encroachment.

Explanation – An edition of the record-of-rights made before the coming into force of this Act, under theThe Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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provisions of section 33 of the Punjab Land Revenue Act, 1887, or under the provisions of any other law repealed by
this Act, shall be deemed to be a periodical record for the purposes of this section.]
(2) The proceedings of the Revenue Officer under sub-section (1) shall be subject to any decree or order
which may be subsequently passed by any Court of competent jurisdiction.
[127][175-A. Penalty for encroachments.–  Whoever makes an encroachment on any village road, path or
other common place and fails to remove the same within a period of not exceeding thirty days as may be
fixed by a Revenue Officer by means of a notice or repeats an encroachment shall, in addition to any other
action that may be taken against him under any law for the time being in force, be punished by the Revenue
Officer with fine which may extend to five hundred rupees and if the encroachment continues with a further
fine which may extend to fifty rupees for each day the default continues.]

176. Papers kept by Village Officers to be deemed public documents.–  (1) Any record or paper which a
Village Officer is required by law, or by any rule made under this Act, to prepare or keep shall be deemed to
be the property of Government.
[128][(2) A Village Officer shall, with respect to any record or paper in his custody be deemed, for the
purposes of the Qanun-e-Shahadat Order, 1984 (P.O. No. X of 1984), to be public officer having the custody
of a public document which any person has a right to inspect.]
177. Maps and land record open to inspection, etc.–  Subject to such rules and the payment of such fees
as the Board of Revenue may from time to time prescribe in this behalf, all maps and land-records prepared

or required to be made under this Act shall be open to the inspection of the public at reasonable hours, and
certified extracts from the same or certified copies thereof shall be given to all persons applying for the same
[129][:]
[130][Provided that every public officer having the custody of computerized land record shall give to every
person, on demand, certified extracts from computerized land record or certified copies of the computerized
land record on payment of the prescribed fee.]
178. Restriction on Revenue Officers bidding at auctions or engaging in trade.–  (1) A Revenue Officer,
or a person employed in a Revenue Office, shall not–
(a) purchase or bid for, either in person or by agent, in his own name or in that of another or jointly or
in shares with others, any property which any Revenue Officer or Revenue Court in the District in

which he is employed has ordered to be sold, or
(b) in contravention of any rule made by Government in this behalf, engage in trade in that District.
(2) Nothing in sub-section (1) shall be deemed to preclude any person from becoming a share-holder in a
company incorporated under the Companies Act, 1913 (Act VII of 1913), or under any other law for the time
being in force relating to a body or bodies corporate.
CHAPTER XV
179. Effect of finality of orders.–  Wherever in this Act it is provided that a decision or order shall be final, it
shall be deemed to mean that no appeal lies from such decision or order; but nothing herein shall be construed
as precluding the Board of Revenue from modifying reversing or setting aside any such decision or order under
the provisions of section 164.

180. Restriction on appointment of Lambardars.–  Notwithstanding anything contained in this Act,
headman ( Lambardars ) shall not be appointed in, nor shall rules for their appointment be enforced in or made
applicable to, any area or part of the Province where the law in force immediately before the commencement
of this Act did not provide for the making of such appointment or rules.The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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181. Bar on legal proceedings against Revenue Officers.–  No suit, prosecution or other legal proceedings shall
lie against a Revenue Officer for anything done or ordered to be done in good faith by him as such in pursuance of
the provisions of this Act, or of any other law for the time being in force.
182. Power to make rules.–  The Board of Revenue, with the previous approval of Government, may, in
addition to the other rules which may be made by it under this Act, make rules not inconsistent with this Act–
(a) fixing the number and amount of the installment and the times and places and the manner, by, at
and in which any sum other than rent or land revenue which is payable under this Act or of which a
record has been made thereunder is to be paid;
(b) fixing the dates on which profits are to be divisible by headmen or other persons by whom they are
realized on behalf of co-shares;
(c) prescribing the fees to be charged for the service and execution of processes issued by Revenue

Officers and Revenue Courts, the mode in which those fees are to be collected, the number of
persons to be employed in the service and execution of those processes, and the remuneration and
duties of those persons;
(d) regulating the procedure in cases where persons are entitled to inspect records of Revenue Officers
or records or papers in the custody of Village Officers, or to obtain copies of the same, and
prescribing the fees payable for searches and copies;
(e) prescribing forms for such books, entries, statistics and accounts as the Board of Revenue thinks
necessary to be kept, made or compiled in Revenue Offices or submitted to any authority; and
(f) generally for carrying out the purposes of this Act.
183. Rules to be made after previous publication.–  The power to make any rules under this Act is subject

to the condition of the rules being made after previous publication.
184. Repeals and savings.–  (1) The enactments mentioned in Part One of the Schedule are hereby
repealed.
(2) On the commencement of this Act in any area the enactments mentioned in Part Two of the Schedule
shall, if and, in so far as applicable to that area, stand repealed; and in the event of specified provisions of this
Act being applied to any area, only the corresponding provisions in such enactments shall stand repealed.
(3) Notwithstanding the repeal of the enactments mentioned in sub-section (2)–
(a) all rules, appointments and transfers made, notifications and proclamations issued, authorities and
powers conferred, farms and leases granted, record-of-rights and other records framed, revised or

confirmed, rights acquired, liabilities incurred, times and places appointed, and other things done,
under any such enactment shall, if not inconsistent with the provisions of this Act, be continued
and, so far as may be, be deemed to have been respectively made, issued, conferred, granted,
incurred, appointed and done under this Act; and
(b) all assessments of land-revenue duly made, approved or confirmed under any such enactment and
in force immediately before such repeal shall continue, and subject to the provisions of this Act,
remain in force until assessments made, approved or confirmed under those provisions take effect.
(4)[131][*  *  *  *  *  *  *  *  *  *  *  *]
(5)[132][*  *  *  *  *  *  *  *  *  *  *  *]
THE SCHEDULE
(SEE SECTION 184)
Part One
1. The Punjab Riverain Boundaries Act, 1899 (Pb. Act I of 1899).
2. The PunjabLand Revenue (Amendment) Act, 1912 (Pb. Act II of 1912).

Part One
3. The PunjabLand Revenue (Amendment) Act, 1928 (Pb. Act III of 1928).
4. The PunjabLand Revenue (Amendment) Act, 1929 (Pb. Act VII of 1929).The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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5. The PunjabLand Revenue (Amendment) Act, 1934 (Pb. Act VI of 1934).
6. The Punjab Land Revenue (North-West Frontier Province Amendment) Act, 1935 (N.W.F.P. Act VIII of
1935).
7. The PunjabLand Revenue (Amendment) Act, 1950 (Pb. Act I of 1950).
8. The Punjab Land Revenue (Second Amendment) Act, 1950 (Pb. Act XVIII of 1950).
9. The Punjab Land Revenue (North-West Frontier Province Amendment) Act, 1954 (N.W.F.P. Act V of
1954).
10. The PunjabLand Revenue (Amendment) Act, 1955 (Pb. Act IV of 1955).
11. The PunjabLand Revenue (Amendment) Act, 1955 (Pb. Act XIX of 1955).
12. The West Pakistan (Punjab Land Revenue Act) (Amendment) Act, 1956 (W.P. Act III of 1956).
13. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1959 (W.P. Ordinance XXIX of
1959).
14. The West Pakistan Determination of Land Revenue and Water Rate Ordinance, 1959 (W.P. Ordinance
LV of 1959).
15. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1962 (W.P. Ordinance XXVIII of
1962).

1962).
16. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1962 (W.P. Ordinance XXXVII of
1962).
17. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1963 (W.P. Ordinance XVIII of
1963).
Part Two
1. The Sind Revenue Jurisdiction Act, 1876 (Sind Act X of 1876): sections 4, 5 and 6.
2. The Bombay Land Revenue Code, 1879 (Bom. Act V of 1879); except Chapters I, VI and VII as in
force for the time being in Karachi Area, together with all enactments modifying or amending the same
in its application thereto.
[133][3. The Sind Land Revenue Code, 1879 (Sind Act V of 1879), except Chapters I and VI, together with
all enactments modifying or amending the same.]
4. The Sind Village Officers Act, 1881 (Sind Act IV of 1881).
5. The Punjab Land Revenue Act, 1887 (Pb. Act XVII of 1887).

6. The Punjab Land Revenue Act, 1887 (Pb. Act XVII of 1887), as in force for the time being in North
West Frontier.
7. The Punjab Land Revenue Act, 1887 (Pb. Act XVII of 1887), as applied and in force for the time being
in Baluchistan, Bahawalpur and Nasirabad Sub-Division in Jacobabad District of Khairpur Division,
together with all enactments or notification modifying or amending the same in its application thereto.
[1]
For statement of object and reasons, see Gazette of West Pakistan 1967 (Extraordinary), dated 7th December, 1967, pages 3603 to 3655.
This Act was passed by the West Pakistan Assembly on 4th November, 1967; assented to by the Governor of West Pakistan on 29th November 1967; and,
published in the West Pakistan Gazette (Extraordinary), dated 7th December, 1967, pages 3603-56.
[2]

[2]
[3]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan” .
[4]
[5]
[6]
This Act came into force on the 1st day of January, 1968, vide Govt. of West Pakistan, Revenue Department, Notification No. 599/67/319-U (I), dated 14th
December, 1967, see Gazette of West Pakistan, (Extraordinary), page 823.
[7]
Substituted by the Punjab Land Revenue (Amendment) Act 2019 (XVIII of 2019), for the following:
“3. Exclusion of certain land from operation of this Act.–  (1) Except so far as may be necessary for the record, recovery and administration of

village cess, or for purposes of survey, nothing in this Act applies to land which is occupied as the site of a town or village, and is not assessed to land
revenue.
(2) It shall be lawful for the Collector acting under the general or special orders of the Board of Revenue, to determine for the purposes of this Act,The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
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what lands are included within the site of a town or village, and to fix and from time to time to vary the limits of the same, regard being had to all the
subsisting right of the land-owners.”
[8]
 Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).
[9]
[10]
Added by the PunjabLand Revenue (Amendment) Act, 1976 (V of 1976).
[11] The following clauses, which had been inserted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), were omitted by the Punjab Land Revenue
(Amendment) Act 2018 (XXVIII of 2018):
“(23-A) “Service Centre” means the Computerized Service Centre established by the Board of Revenue;
(23-B) “Service Centre Official” means a person appointed as the Service Centre Official;”
[12]

[12]
[13] The expression “Service Centre Officials”, which had been inserted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), was omitted by the
Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).
[14]The heading substituted by the Punjab Land Revenue (Amendment) Act 2008 (IV of 2008).
[15]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[16]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[17]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) .
[18]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[19]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[20]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).

[21]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[22]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[23]Substituted by the PunjabLand Revenue (Amendment) Act 2011 (V of 2011), for the words “an Executive District Officer (Revenue)”.
[24]Substituted by the PunjabLand Revenue (Amendment) Act 2011 (V of 2011), for the words “an Executive District Officer (Revenue)”.
[25]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), for the words “the Executive District Officer (Revenue)”.
[26]Substituted for the words and brackets “an Executive District Officer (Revenue)”, by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[27]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), for the words and brackets “Executive District Officer (Revenue)”.

[28]Substituted for the words “an adult male”, by the Punjab Land Revenue (Amendment) Act 2015 (IX of 2015).
[29]Inserted by the PunjabLand Revenue (Amendment) Act 2015 (IX of 2015).
[30]Substituted by the Punjab Land Revenue (Amendment) Act 2015 (IX of 2015) for the following:
“(5) When a summons is forwarded as aforesaid, the Revenue Officer may presume that the summons was served at the time when the letter would be
delivered in the ordinary course of post.”
[31] Substituted for the word “conformation” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).
[32]
Substituted by the Punjab Land Revenue (Amendment) Act 1997 (V of 1997).
[33]Inserted by the PunjabLand Revenue (Amendment) Act 2007 (II of 2007).
[34]Inserted by the PunjabLand Revenue (Amendment) Act 2007 (II of 2007).

[35]Substituted for the words “Any person” by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007).
[36]Substituted for the words “Union Committee, Town Committee or Union Council” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001).
[37] The following sub-sections, which had been inserted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), were omitted by the Punjab Land
Revenue (Amendment) Act 2018 (XXVIII of 2018):
“(1-A) A person, acquiring a right in an estate by inheritance, purchase, mortgage, gift or otherwise as a land owner or a tenant for a fixed term
exceeding one year, may report his acquisition of the right to the Service Centre Official of the estate, if the report is made within one year or the

earlier date, as may be notified by the Board of Revenue after the commencement of operation of the Service Centre of the estate.
(1-B) The Service Centre Official shall enter the report in the prescribed manner and supply a copy of the entry to the person making the report, free
of cost.
(1-C) The Service Centre Official shall deliver a copy of the report to the Patwari of the estate in the manner, as may be prescribed, and the Patwari
shall record the report in the Roznamcha.”
[38]Substituted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), for the word “ Patwari”.
[39] The words “or the Service Centre Official” omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).

[40]Substituted for the words “Chairman of the Union Committee, Town Committee or Union Council” by the Punjab Land Revenue (Amendment) Ordinance, 2001The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
49 of 52 12/8/2020, 2:15 PM

(LV of 2001).
[41]Substituted for the words “Union Committee, Town Committee” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001).
[42]Substituted for the words “Union Committee, Town Committee or Union Council” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001).
[43]Substituted by the Punjab Land Revenue (Amendment) Act 2010 (VIII of 2010).
[44] Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018) for the following:
“(1) After the date specified in sub-section (1-A) of section 42, a person acquiring a right in an estate by inheritance, purchase, mortgage, gift or
otherwise as a land owner or tenant for a term exceeding one year, shall, within three months from the date of the acquisition, report the acquisition
of the right to the Service Centre Official at the Service Centre of the estate.”
[45] Substituted for the words “Service Centre Official” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018)

[46] Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018) for the following:
“(3) The Service Centre Official shall enter the particulars of the report and the prescribed document identity in the computerized system, and
shall also obtain the signatures or thumb impression of the person making the report.”
[47] Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018) for the following:
“(4) The Service Centre Official shall, in the prescribed manner, inform the person making the report, about the particulars of the mutation
requested, any other documents required for processing the mutation, fee or tax payable, any other prescribed requirements, and the date on which
the parties shall appear in the Service Centre for enquiry and order on the mutation by the Revenue Officer.”

[48] The following subsections omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018):
“(5) The Service Centre Official shall publish a copy of the report and other particulars in such manner as may be prescribed.
(6) On the date specified by the Service Centre Official, the Revenue Officer shall, in the prescribed manner, hold enquiry into the correctness of the entries
in the report and make such order as he thinks fit with respect to any entry in the computerized periodical record relating to the right acquired.
(7) The Revenue Officer shall hold such enquiry in the immediate presence of the person whose right has been acquired unless the person whose
right has been acquired is a legal person or unable personally to attend the enquiry because of the prescribed circumstances, or if the right has been

acquired through inheritance, registered deed, or by an order of a Court or any other competent authority.
(8) If the person whose right has been acquired is a legal person or a person who is unable personally to attend the enquiry because of the
prescribed circumstances, the Revenue Officer shall hold the enquiry in the immediate presence of an authorized agent of such person.”
[49]Section 43 renumbered as subsection (1) by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007).
[50]New subsection inserted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007).
[51] Substituted for the words “Service Centre Official” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).
[52] Substituted for the words “Service Centre Official” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).

[53]Substituted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007).
[54]Substituted by the Punjab Finance Act 2010 (VI of 2010).
[55] Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018) for the following:
“(1) The Board of Revenue may fix scale of fee for an entry in any record or register under this Chapter and for provision of a copy of any such
entry.”
[56] Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).
[57]Substituted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007).
[58] Substituted for the words “Service Centre Official” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).
[59]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “Central”.
[60]

[60]
[61]
The words “or completed on or before the seventeenth day of July, 1879, in territories where the Bombay Land Revenue Code, 1879 (Bombay Act V of 1879),
or the Sind Land Revenue Code, 1879 (Sind Act V of 1879), was so in force”, deleted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974) .
[62]
[63] The word “and”, which was previously omitted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007) was again inserted by the Punjab Land
Revenue (Amendment) Act 2018 (XXVIII of 2018).
[64] The expression “; and”, which was previously substituted for the full-stop by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), was again

substituted for the full-stop by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018).
[65] The following clause, which was previously inserted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), was omitted by the Punjab Land
“(f) for reporting, preparation, authentication, revision and correction of computerized land records.”
[66]
[67]
Added by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), substituted by the Punjab Land Revenue (Amendment) Ordinance, 1978 (V of 1978)
and again substituted by the Punjab Land Revenue (Amendment) Ordinance, 1983 (XII of 1983).

[68]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
50 of 52 12/8/2020, 2:15 PM

[69]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[70]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[71]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[72]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[73]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[74]
[75]

[75]
[76]
[77]
Added by the PunjabLand Revenue (Amendment) Act, 1976 (V of 1976) .
[78]
[79]
[80]
Substituted by the West Pakistan Land Revenue (Punjab Amendment) Act, 1975 (XXVII of 1975).
[81]
Deleted by the West Pakistan Land Revenue (Punjab Amendment) Act, 1975 (XXVII of 1975) .
[82]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[83]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).

[84]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[85]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[86]Substituted for the words by “Union Committee, Town Committee or Union Council” the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001).
[87]
Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1985 (XVII of 1985).
[88]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[89]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).

[90]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[91]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[92]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[93]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[94]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[95]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).

[96]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[97]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[98]
[99]The word “and” omitted by the Punjab Land Revenue (Amendment) Ordinance, 2001 (XV of 2001).
[100]Substituted by the Punjab Land Revenue (Amendment) Ordinance, 2001 (XV of 2001), for the “full-stop”.
[101]Added by the Punjab Land Revenue (Amendment) Ordinance, 2001 (XV of 2001).
[102]
Added by the West Pakistan Land Revenue (Amendment) Ordinance, 1970 (X of 1970).

[102]
[103]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[104]
Substituted by the PunjabLand Revenue (Amendment) Act, 1997 (V of 1997).
[105]New section inserted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013) .
[106]Substituted by the PunjabLand Revenue (Amendment) Act 2012 (II of 2013), for the word and figures “section 135” .
[107]The commas, words, figures and brackets “, and not against the provisions of the West Pakistan Land Reforms Regulation, 1959 (Martial Law Regulation No. 64),” omitted by the
Punjab Land Revenue (Amendment) Act 2012 (II of 2013).The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
51 of 52 12/8/2020, 2:15 PM

[108]Section 139 “ Disallowance of partition” omitted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013).
[109]Substituted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013) for the words “If the Revenue Officer does not reject the application under section 139,
he shall ascertain the questions, if any, in dispute between any of the persons interested”.
[110]Substituted by the Punjab Land Revenue (Amendment) Act 2015 (IX of 2015) for the following:
141. Disposal of questions as to title in the property to be divided.– (1) If a question of title in the holding is raised in the partition proceedings, the Revenue
Officer shall inquire into the substance of such question.
(2) If as a result of the inquiry, the Revenue Officer is of the opinion that the question of title raised in a partition proceedings–
(a) is well founded, he may, for reasons to be recorded, require a party specified by him to file a suit in the competent court, within such period

not exceeding thirty days from the date of his order, for obtaining a decision regarding the question; or
(b) is not well founded, he shall proceed with the partition of the holding.
(3) In case the suit is filed under subsection (2), the Revenue Officer shall suspend further action on the partition proceedings till the decision of the suit and
submission before him the order or decree of the Court.
(4) In case the suit is not filed within the specified period, the Revenue Officer shall proceed to decide the question of title and on that basis, the partition of the
holding.
(5) Where the Revenue Officer himself proceeds to determine the question, the following rules shall apply, namely:-
(a) If the question is one over which a Revenue Court has jurisdiction, the Revenue Officer shall proceed as a Revenue Court under the law for the

time being in force.
(b) If the question is one over which a Civil Court has jurisdiction, the procedure of the Revenue Officer shall be that applicable to the trial of an
original suit by a Civil Court, and he shall record a judgement and a decree containing the particulars required by the Code of Civil Procedure
1908 (Act V of 1908), to be specified therein.
(c) An appeal shall lie from the decree of the Revenue Officer under clause ( b) as though that decree were a decree of a Civil Judge in an original
suit.
(d) Upon such an appeal being made, the District Court or the High Court, as the case may be, may issue an injunction to the Revenue Officer
requiring him to stay proceedings pending the disposal of the appeal.

(e) From the appellate decree of a District Court upon such an appeal, a further appeal shall lie to the High Court, if such further appeal is allowed
by the law for the time being in force.”
[111]
New section inserted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013). As per section 9 of the Punjab Land Revenue (Amendment) Act 2012
(II of 2013), the Revenue Officer shall decide the case of partition of holding pending adjudication with him at the time of commencement of Act II of 2013, i.e.
5th January 2013, within one hundred and eighty days reckoned from the date of commencement of the Act. All other provisions of section 142-A of the Land
Revenue Act 1967 (XVII of 1967) shall, as far as possible, apply to the pending cases of partition mentioned hereinbefore.
[112]Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).

[113]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) for the words and brackets “an Executive District Officer (Revenue)”.
[114]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011)for the words and brackets “Executive District Officer (Revenue)”.
[115]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011)for the words and brackets “Executive District Officer (Revenue)”.
[116]Substituted for the words and brackets “An Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[117]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) for the words and brackets “an Executive District Officer (Revenue)”.

[118]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) for the words and brackets “the Executive District Officer (Revenue)”.
[119]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) for the words and brackets “Executive District Officer (Revenue)”.
[120]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) for the words and brackets “Executive District Officer (Revenue)”.
[121]Substituted for the words and brackets “An Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011).
[122]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) for the words and brackets “Executive District Officer (Revenue)”, for the words
and brackets “Executive District Officer (Revenue)”.

[123]Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011) for the words and brackets “Executive District Officer (Revenue)”, for the words
and brackets “an Executive District Officer (Revenue)”.
[124]
[125]
[126]
Substituted by the West PakistanLand Revenue (Amendment) Ordinance, 1970 (X of 1970).
[127]
Added by the Punjab Land Revenue (Amendment) Act, 1997 (V of 1997).
[128]Substituted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007).
[129]Substituted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), for the full-stop.
[130] The following proviso, which was added the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), was substituted by the Punjab Land Revenue

“Provided that the Board of Revenue, a Service Centre Official or an officer authorized by the Board of Revenue, shall issue a copy or an extract of the
computerized land record in the prescribed manner and the Patwari of an estate shall not, after the expiry of the date under sub-section (1-A) of section 42,
issue a copy or an extract of a land record which has been computerized.”
[131]
Deleted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974).
[132]
Deleted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974) .
[133]
Substituted by the West PakistanLand Revenue (Amendment) Ordinance, 1969 (XXXIV of 1969).The Punjab Land Revenue Act, 1967 http://punjablaws.gov.pk/laws/212.html
52 of 52 12/8/2020, 2:15 PM

The 
Transfer of Property Act, 1882 
 
ACT NO. IV OF 1882 
 
[17th February 1882] 
 
An Act  to amend the 
Law relating to the Transfer of Property by Act of Parties. 
 
                Preamble . Whereas it is expedient to define and amend certain 
parts of the law relating to the Transfer  of Property by Act of parties; It is 
hereby enacted as follows: - 
 
CHAPTER 1 
PRELIMINARY 
 
            1.  Short title,  Commencement,  Extent. This Act may be called 
the Transfer of Property Act, 1882.  It shall come into force on the first day of July. 1882.  This Act or any Part thereof may by notification in the 
official Gazette be extended to the whole or any part of [a Province] by the Provincial Government]. 
And any [Provincial Government] may, from time to time, by 
notification in the [official Gazette ], exempt either retrospectively 
prospectively, and part of the territories administered by such [Provincial

prospectively, and part of the territories administered by such [Provincial 
Government] from all or any of the following provisions, namely:

Section 54, paragraphs 2 and 3, 59, 107 and 123.] 
Notwithstanding anything in the fo regoing part of this section, 
section 54, paragraphs 2 and 3, 59, 107 and 123 shall not extend or be 
extended to any district or tract of country for the time being excluded 
from the operation of the Registration  Act, (XVI of 1908) [1908], under the 
power conferred by the first section of that Act or otherwise. 
 
2.  Repeal of Acts . Saving of certain enactments, incidents, 
rights, liabilities, etc.  In the territories to which this Act extends for the 
time being the enactments specified in  the Schedule hereto annexed shall 
be repealed to the extent therein mentioned. But nothing herein contained 
shall be deemed to affect- 
(a)  the provisions of any enactment not hereby expressly 
repealed: 
(b) any terms or incidents of an y contract or Constitution of 
property which are consistent wi th the provisions of this 
Act, and are allowed by the law for the time being in force;

repealed: 
Act, and are allowed by the law for the time being in force; 
(c)  any right or liability arising out of a legal relation 
constituted before this Act comes into force, or any relief in respect of any such right or liability; or 
(d) save as provided by section 57 and Chapter IV of this Act, 
any transfer by operation of la w or by, or in execution of, a 
decree or order of a Court of competent jurisdiction; 
and nothing in the Second Chapter of this Act shall be deemed to 
affect any rule of [Muslim] law. 
3.  Interpretation clause.  In this Act, unle ss there is something 
repugnant in the subject or context, - 
'immovable property' does not include standing timber, growing 
crops or grass; 
'instrument' means a non-testamentary instrument: 
'attested', in relation to an instrument, means ^and shall be deemed

'attested', in relation to an instrument, means ^and shall be deemed 
always to have meant] attested by two or more witnesses each of whom 
has seen the executant sign or affix hi s mark to the instrument, or has seen 
some other person sign the instru ment in the presence and by the

direction of the executant, or has re ceived from the executant a personal 
acknowledgment or his signature or mark, or of the signature of such 
other person, and each of whom has signed the instrument in the presence 
of the executant; 
but it shall not be necessary that more than one of such witnesses 
shall have been present at the same time, and no particular form of 
attestation shall be necessary;] 
'registered' means registered in [a Province] under the law 'for the 
time being in force regulating the registration of documents; 
'attached to the earth' means- 
(a)  rooted in the earth, as in the case of trees and shrubs; 
(b) imbedded in the earth, as in th e case of walls or buildings; or 
(c)  attached to what is so imbedded for the permanent 
beneficial enjoyment of that to which it is attached: 
'Actionable claim' means a claim to any debt, other than a debt 
secured by mortgage of immovable property or by hypothecation or

secured by mortgage of immovable property or by hypothecation or 
pledge of movable property, or to any beneficial interest in movable 
property not in the possession, either actual or constructive, of the 
claimant, which the Civil Courts recogn ize as affording grounds for relief, 
whether such debt or beneficial interest be existent, accruing, conditional o contingent;] 
['a person is said to have notice' of a fact when he actually knows 
that fact, or when but for wilful abstention from an inquiry or search 
which he ought to have made, or gross . negligence, he would have 
known it. 
Explanation  1. -Where any transaction relating to immovable 
property is required by law to be an d has been effected by a registered 
instrument, any person acquiring such property or any part of, or share or 
interest in, such property shall be deemed to have notice of such

interest in, such property shall be deemed to have notice of such 
instrument as from the date of regist ration or, ''[where the property is not 
all situated in one sub-district, or where the registered instrument has 
been registered under Sub-section (2) of section 30 of the Registration Act, 
1908, (XVI of 1908) from the earliest date on which any memorandum of 
such registered instrument has been  filed by any Sub-Registrar within

whose sub-district any part of the prop erty which is being acquired, or of 
the property wherein a share or interest is being acquired, is situated]: 
Provided that- 
(1) the instrument has been registered and its registration 
completed in the manner prescribed by the Registration Act, 
1908, (XVI of 1908). and-the rules made thereunder, 
(2) the instrument '[or memorandu m] has been duly entered or 
filed, as the case may be, in books kept under section 51 of 
that Act, and 
(3) the particulars-regarding  the transaction to which 
instrument relates have been correctly entered in the indexes 
kept under section 55 of that Act. 
Explanation  II.-Any person acquiring any immovable property or 
any share or interest in any such prop erty shall be deemed to have notice 
of the title, if any, of any person who is for the time being in actual 
possession thereof. 
Explanation  III.-A person shall be deem ed to have had notice of

Explanation  III.-A person shall be deem ed to have had notice of 
any fact if his agent acquires notice thereof whilst acting on his behalf in 
the course of business to which that fact is material: 
Provided that, if the agent fraudulently conceals the fact, the. 
principal shall not be ch arged with notice thereof as against any person 
who was a party to or otherwise cognizant of the fraud. 
 
4.  Enactments relating to contracts to be taken as part of 
Contract Act.  The chapters and sections of this Act which relate to 
contracts shall be taken as part of the Contract Act. 1872 (IX of 1872). 
[And section, 54 paragraphs 2 and 3, 59, 107 and 123 shall be read as 
supplemental to the Registrat ion Act, 1908] XVI of 1908.

CHAPTER II 
OF TRANSFERS OF PROPERTY BY ACT OF PARTIES 
(A) Transfer of Property, whether moveable or immovable 
 
                5. Transfer of property defined.  In the following sections 
'Transfer of Property' means and ac t by which a living person conveys 
property, in present or in future, to one or more other living persons, or to 
himself, [or to himself] and one or more other living persons: and 'to 
transfer property' is to perform such act. 
[In this section 'living person' incl udes a company or association or 
body of individuals, whether incorporated or not, but both in herein 
contained shall affect any law for th e time being in force relating to 
transfer of property to or by companies, associations or besides of individuals. 
 
6. What may be transferred.  Property of any kind may be 
transferred, except as otherwise provid ed by this Act or by any other law 
for the time being in force- 
(a) The chance of an heir-apparent succeeding to an estate, the

(a) The chance of an heir-apparent succeeding to an estate, the 
chance for relation obtaining a legacy on the death of a 
kinsman, or any other mere possibility of a like nature, 
cannot be transferred. 
(b)  A mere right of re-entry for breach of a condition 
subsequent cannot be transferred to any one except the 
owner of the property affected thereby. 
(c)  An easement cannot be tran sferred apart from the dominant 
heritage. 
(d)  An interest in property restricted in its enjoyment to the 
owner personally cannot be transferred by him. 
(dd)  A right to future maintena nce, in whatsoever manner arising 
secured or determined, cannot be transferred.]

(e) A mere right to sue cannot be transferred. 
(f) A public office cannot be transferred, nor can the salary of a 
public officer, whether before or after it has become payable. 
(g) Stipends allowed to military [ naval], [air-force] and civil 
pensioners for [the Government] and political pensions 
(h)  No transfer can be made (I) in so far as it is opposed to the 
nature of the interest affected thereby, or (2) [for an unlawful 
object or consideration within the meaning of section 23 of 
the Contract Act, 1872], (IX of 1 872) or (3) to a person legally 
disqualified to be transferred. 
[(i) Nothing in this section shall be deemed to authorize a tenant 
having an untransferable right of occupancy, the farmer of 
an estate in respect of which default has been made in 
paying revenue or the lessee of an estate under the 
management of a Court of Wards, to assign his interest as 
such tenant, farmer or lessee.]

such tenant, farmer or lessee.]  
 
7.  Persons competent to transfer.  Every person competent to 
contract and entitled to transferable property, or authorized to dispose of 
transferable property not his own, is competent to transfer such property 
either wholly or in part, and either absolutely or conditionally, in the 
circumstances, to the extent and in the manner allowed and prescribed by 
any law for the time being in force. 
 
8.  Operation of transfer.  Unless a different intention is 
expressed or necessarily implied, a transfer of property passes forthwith 
to the transferee all the interest which the transferor is then capable of 
passing in the property, and in  the legal incidents thereof. 
Such incidents include, where the pr operty is land, the easements annexed 
thereto, the rents and profit thereof accruing after the transfer, and all

thereto, the rents and profit thereof accruing after the transfer, and all 
things attached to the earth; 
and, where the property is machinery attached to the earth, the 
movable parts thereof; 
and, where the property is a house, the easements annexed thereto, 
the rent thereof accruing after the transfer, and the locks, keys, bars, doors,

windows, and all other things prov ided for permanent use therewith; 
and, where the property is a debt or other actionable claim, the securities 
therefor (except where they are al so for other debts or claims not 
transferred to the transferee), but not arrears of interest accrued before the 
transfer; 
and, where the property is mone y or other property yielding 
income, the interest or income thereo f accruing after the transfer takes 
effect. 
 
9.  Oral transfer. A transfer of property may be made without 
writing in every case in which a writin g is not expressly required by law.  
 
10.  Condition restraining alienation.  Where property is 
transferred subject to a condition or limitation absolutely restraining the 
transferred or any person claiming under him from parting with or 
disposing of his interest in the prop erty, the condition or limitation is 
void, except in the case of a lease wh ere the condition is for the benefit of

void, except in the case of a lease wh ere the condition is for the benefit of 
the lessor or those claiming under, him. Provided that property may be 
transferred to or for the benefit of a woman (not being a Hindu, [Muslim] 
or Buddhist), so that she shall not have power during her marriage to 
transfer or change the same or her beneficial interest therein. 
 
11.  Restriction repugnant to interest created.  Where on a 
transfer or property, and interest therei n is created absolutely in favour of 
any person, but the terms of the transfer  direct that such interest shall be 
applied or enjoyed by him in a partic ular manner; he shall be entitled to 
receive and dispose of such interest as if there were no such direction. 
[Where any such direction has been made in respect of one piece of immovable property for the purpose of s securing the beneficial

[Where any such direction has been made in respect of one piece of immovable property for the purpose of s securing the beneficial 
enjoyment of another piece of such pr operty, nothing in this section shall 
be deemed to affect any right which the transferor may have to enforce 
such direction or any remedy which he may have in respect of a breach 
thereof.]   
 
12.  Condition making interest determinable on insolvency or 
attempted alienation. Where properly is transferred subject to a condition 
or limitation making any interest therein, reserved or given to or for the benefit or. any person, to case on hi s becoming insolvent or endeavouring

to transfer or dispose of the same, such condition or limitation is void. 
Nothing in this section applies to a co ndition in a lease for the benefit of 
the lessor or those claiming under him.  
 
13.  Transfer for benefit of unborn person.  Where, on a transfer 
of property, an interest therein is crea ted for the benefit of a person not in 
existence at the date of the transfer, subject to a prior interest created by 
the same transfer, the interest created for the benefit of such person shall 
not take effect, unless it extends to the whole of the remaining interest of 
the transferor in the property. 
Illustration 
A transfers property or which he is  the owner to B in trust for A 
and his intended wife successively fo r their lives, and, after the death of 
the survivor, for the eldest son of the intended marriage for life, and after his death for A's second son. The interest so created for the benefit of the

the survivor, for the eldest son of the intended marriage for life, and after his death for A's second son. The interest so created for the benefit of the 
eldest son does not take effect, becaus e it does not extend to the whole of 
A's remaining interest in the property.  
 
14.  Rule against perpetuity.  No transfer of property can operate 
to create an interest which is to take  effect after the life-time of one or 
more persons living at the date of such transfer, and the minority of some 
person who shall be in existence at the expiration of th at period, and to 
whom, if he attains full age, the interest created is to belong. 
 
15.  Transfer to class some of whom come under sections 13 
and 14. If, on a transfer of property, an interest therein is created for the 
benefit of a class of persons with reg ard to some of whom such interest 
fails by reason of any of the rules contained in sections 13 and 14, such

fails by reason of any of the rules contained in sections 13 and 14, such 
interest fails ''[in regard to those persons only and not in regard to the 
whole class] 
 
16.  Transfer to take effect on failure of prior interest.  Where, 
by reason of any of the rules contai ned in sections 13 and 14, an interest 
created for the benefit of a person or of a class of persons fails in regard to 
such person or the whole of such class, an interest created in the .same 
transaction and intended to take effect  after or upon failure of such prior 
interest also fails.

17.  Direction for accumulation.  (1) Where the terms of a 
transfer of property direct that the income arising from the property shall 
be accumulated either wholly or in part during a period longer than- 
(a) the life of the transferor, or 
(b) a period of eighteen years from the date of the transfer, 
such direction shall, save as hereinafter provided, be void to the extent to which the period during which the 
accumulation is directed exceeds the longer of the aforesaid 
periods, and at the end of su ch last-mentioned period the 
property and the income thereof shall be disposed of as if 
the period during which the a ccumulation has been directed 
to be made had elapsed. 
(2)  This section shall not affect any direction for accumulation 
for the purpose of- 
(i) the payment of the debts of the transferor or any other 
person taking any interest under the transfer or, 
(ii) the provision of portions for children or remoter issue of the

(ii) the provision of portions for children or remoter issue of the 
transferor or of any other pers on taking any interest under 
the transfer,' or 
(iii) the preservation or maintena nce of the property transferred; 
and such direction may be made accordingly. 
 
18.  Transfer in perpetuity for benefit of public.  The 
restrictions in sections 14, 16 and 17 shall not apply in the case of a 
transfer of property for the benefit for the public in the advancement of 
religion, knowledge, commerce, heal th, safely, or any other object 
beneficial to mankind. 
 
19. Vested interest.  Where, on a transfer or property, an interest 
therein is created in favour of a pers on without specifying the time when 
it is to take effect, or in terms specifying  that it is to take effect forthwith or 
on the happening of an event which mu st happen, such interest is vested,

on the happening of an event which mu st happen, such interest is vested, 
unless a contrary intention appears from the terms of the transfer. A vested interest is not defeated by the death of the transferee before he 
obtains possession.

Explanations An intention that an in terest shall not be vested is not 
to be inferred merely from a provision whereby the enjoyment thereof is 
postponed, or whereby a prior interest in the same property is given or 
reserved to some other person, or whereby income arising from the 
property is directed to be accumulate d until the time of enjoyment arrives, 
or from a provision that if a particul ar event shall happen the interest shall 
pass to another person. 
 
20.  When unborn person acquires vested interest on transfer 
for his benefit.  Where, on a transfer of prop erty, an interest therein is 
created for the benefit of a person not then living, he acquires upon his birth, unless a contrary intention appear from the terms of the transfer, a 
vested interest, although he may not be entitled to the enjoyment thereof 
immediately on his birth. 
 
21.  Contingent interest.  Where, on a transfer of property, an

21.  Contingent interest.  Where, on a transfer of property, an 
interest therein is created in favour of a person to take effect only on the happening of a specified uncertain even t, or if a specified uncertain event 
shall not happen, such person thereby ac quires a contingent interest in the 
property. Such interest becomes a vest ed interest, in the former case, on 
the happening of the event, in the la tter, when the happening of the event 
becomes impossible. 
Exception. - Where, under a transfer of property, a person becomes 
entitled to an interest therein upon  attainting a particular age, and the 
transferor also gives to him absolute ly the income to arise from such 
interest before he reaches that ages , or directs the income or so much 
thereof as may be necessary to be app lied for his benefit, such interest is 
not contingent.

not contingent. 
 
22.  Transfer to members of a class who attain a particular age.  
Where, on a transfer of property, an interest therein is created in favour of 
such members only of a class as shall attain a particular age, such interest 
does not vest in any member of the class who has not attained that age. 
 
23.  Transfer contingent on happening of specified uncertain 
event.  Where, on a transfer of property, an  interest therein is to accrue to a 
specified person if a specified uncertai n event shall happen, and no time is 
mentioned for the occurrence of that ev ent, the interest fails unless such

event happens before, or at the same time as, the intermediate or 
precedent interest cease to o exist. 
 
24.  Transfer to such of certain persons as survive at some 
period not specified.  Where, on a transfer of property, and interest 
therein is to accrue to such of certai n persons as shall be surviving at some 
period, but the exact period is not specified, the interest shall go to such of 
them as shall be alive when the intermediate or precedent interest ceases 
to exist, unless a contrary intention appears from the terms of the transfer. 
A transfers property to B for life, and after his death to C and D, 
equally to be divided between them, pr  to the survivor, for them. C dies 
during the life of B. D survives B. At B's death the property passes to D. 
 
25.  Conditional transfer.  An interest created on a transfer of 
property and dependent upon a condition fails if the fulfilment of the

property and dependent upon a condition fails if the fulfilment of the 
condition is impossible, or is forbidden by law, or is of such a nature that, 
if permitted, it would defeat the provis ions of any law, or is fraudulent, or 
involves or implies injury to the person or property of another, or the 
Court regards it as immoral or opposed to public policy. 
Illustrations 
(a)  A lets a farm to B on condition that he shall walk a hundred 
miles in an hour. The lease is void. 
(b)  A gives Rs. 500 to B on condition that he shall marry A's 
daughter C. At the date of the transfer C was dead. The 
transfer is void. 
(c)  A transfers Rs. 500 to B on condition that she shall murder C. 
The transfer is void. 
(d)  A transfer Rs. 500 to his niece C if she will desert her 
husband. The transfer is void. 
 
26. Fulfilment of condition precedent.  Where the terms of a

26. Fulfilment of condition precedent.  Where the terms of a 
transfer impose a condition to be fulfilled before a person can take an interest in the property, the condition shall be deemed to have been 
fulfilled if it has been substantially complied with.

(a)  A transfers Rs. 5,000 to B on  condition that he shall marry 
with the consent of C, D and E. E dies . B marries with the consent of C and 
D. B is deemed to have .fulfilled the condition. 
(b)  A transfer Rs. 5,000 to B on condition that he shall marry 
with the consent of C, D and E. B marries without the consent of C, D and 
E, but obtains their consent after the marriage. B has not fulfilled the 
condition. 
 
27.  Conditional transfer to one person coupled with transfer 
to another on failure of prior disposition.  Where, on a transfer of 
property, an interest therein is created in favour of one person, and by the 
same transaction an ulterior dispositio n of the same interest is made in 
favour of another, if the prior disposition under the transfer shall fail, the ulterior disposition shall take effe ct upon the failure of the prior 
disposition, although the failure may not have occurred in the manner contemplated by the transferor.

disposition, although the failure may not have occurred in the manner contemplated by the transferor. 
But, where the intention of the parties to the transaction is that the 
ulterior disposition shall take effect, only in the event of the prior disposition failing in a particular manner, the ulterior disposition shall not 
take effect unless the prior disp osition fails in that manner. 
(a) A transfer Rs.500 to B on cond ition that he shall execute a 
certain lease within three months  after A's death', and, if he 
should neglect to do so, to C. B dies in A's lifetime. The disposition in favour of C takes effect. 
(b) A transfer property to his wife, but, in case she should die in 
his lifetime, transfers to B that  which he had transferred to 
her. A and his wife perish together, under circumstances which make it impossible to prove that she died before him. 
The disposition in favour of B does not take effect. 
 
28. Ulterior transfer conditional on happening or not

28. Ulterior transfer conditional on happening or not 
happening of specified event.  On a transfer of property an interest 
therein may be created to accrue to any person with the condition 
superseded that in case a specified uncertain event shall happen such 
interest shall pass to another person, or  that in case a specified uncertain

event shall not happen such interest shall pass to another person. In each 
case the dispositions are subject to the rules contained in sections 10, 12, 
21, 22, 23, 24, 25 and 27. 
 
29.  Fulfillment of condition subsequent.  An ulterior 
disposition of the kind contemplated by the Fast preceding section cannot 
take effect unless the condition is strictly fulfilled. 
A transfers Rs. 500 to B, to be paid to him on his attaining his 
majority or marrying, with a proviso that, it B dies a minor or marries 
without C's consent, the Rs. 500 shall go to D. B marries when only 17 
years of age, without C's consent. The transfer to D takes effect.  
 
30.  Prior disposition not affected by invalidity of ulterior 
disposition. If the ulterior disposition is not valid, the prior disposition is 
not affected by it. 
A transfer a farm to B for her life, and if she does not desert her 
husband, to C. B is entitled to the farm during her life as if no condition 
had been inserted.

had been inserted. 
 
31.  Condition that transfer shall cease to have effect in case 
specified uncertain event happens or does not happen.  Subject to the 
provisions of section 12, on a transfer of property an interest therein may 
be created with the condition superseded that it shall cease to exist in case 
a specified uncertain event shall happen, or in case a specified uncertain event shall not happen. 
(a) A transfers a farm to B for hi s life, with a proviso that, in 
case B cuts down a certain wood, the transfer shall cease to 
have any effect. B cuts down the wood. He loses his life-
interest in the farm. 
(b)  A transfers a farm to B, provided that, if B shall not go to 
England within three years after the date of transfer, his 
interest in the farm shall cease. B does not go to England

interest in the farm shall cease. B does not go to England 
within the term prescribed. His interest in the farm ceases.

32.  Such condition must not be invalid. In order that a 
condition that an interest shall cease to exist may be valid, it is necessary 
that the event to which it relates 'be one which could legally constitute the 
condition of the creation of an interest. 
 
33.  Transfer conditional on performance of act, no time being 
specified for performance. Where, on a transfer of property, an interest 
therein is created subject to a condit ion that the person taking it shall 
perform a certain act, but no time is specified for the performance of the act, the condition is broken when he  renders impossible, permanently or 
for an indefinite period, the performance of the act. 
 
34.  Transfer conditional on performance of act, time being 
specified. Where an act is to be perfor med by a person either as a 
condition to be fulfilled before an intere st created on a transfer of property

condition to be fulfilled before an intere st created on a transfer of property 
is enjoyed by him, as a condition on the non-fulfilment of which the interest is to pass from him to anothe r person, and a time is specified for 
the performance of the act, if such performance within the specified time 
is prevented by the fraud of a person  who would be directly benefited by 
non-fulfilment of the condition, such further time shall as against him be 
allowed for performing the act as sha ll be requisite to make up for the 
delay caused by such fraud. But if no time is specified for the performance 
of the act, then, if its performance is by the fraud of a person interested in 
the non-fulfilment of the condition re ndered impossible or indefinitely 
postponed, the condition shall as against him be deemed to have been 
fulfilled. 
 
ELECTION  
 
35.  Election when necessary. . Where a person professes to

ELECTION  
 
35.  Election when necessary. . Where a person professes to 
transfer property which he has no right to transfer, and as part of the same 
transaction confers any benefit on the owner of the property, such owner 
must elect either to confirm such transf er or to dissent from it; and in the 
latter case he shall relinquish the bene fit so conferred, and the benefit so 
relinquished shall revert to the transferor  of the representative as if it had 
not disposed of; 
Subject nevertheless,

where the transfer is gratuitous, an d the transferor has, before the 
election, died or otherwise become incapable of making a fresh transfer, 
and in all cases where the tran sfer is for consideration, 
to the charge of making good to  the disappointed transferee the 
amount or value of the property atte mpted to be transferred to him. 
(1) The farm of [Ulipur] is the property of C and worth Rs. 800. 
A by an instrument of gift professes to transfer it to B giving by the same 
instrument Rs. 1,000 to C. C elects to retain the farm. He forfeits the gift of 
Rs. 1,000. 
In the same case, A dies before th e election. His representative must 
out of the Rs. 1,000 pay Rs. 800 to B. 
(2) The rule in the first paragraph of this section applies 
whether the transferor does or does not believe that which he professes to 
transfer tq be his own. 
(3) A person taking no benefit directly under a transaction, but 
deriving a benefit under it indirectly, need not elect.

deriving a benefit under it indirectly, need not elect.  
(4) A person who in his one ca pacity takes a benefit under the 
transaction may in another dissent therefrom. 
Exception to the last preceding four rules. Where a particular 
benefit is expressed to be conferred on the owner of the property which 
the transferor professes to transfer, an d such benefit is expressed to be in 
lieu of that property, if such owner claim the property, he must relinquish 
the particular benefit, but he is not bound to relinquish any other benefit 
conferred upon him by the same transaction. 
(5) Acceptance of the benefit by  the person on. whom it is 
conferred constitutes an election by hi m to confirm the transfer, if he is 
aware of his duty to elect and of those circumstances which would 
influence the judgment of a reasonable man in making an election, or if he 
waives enquiry into the circumstances.

waives enquiry into the circumstances. 
(6) Such knowledge or waiver sha ll, in the absence of evidence 
to the contrary, be presumed, if the pe rson on whom the benefit has been 
conferred has enjoyed it for two years  without doing any act to express 
dissent.

(7) Such knowledge or waiver may be inferred from any act of 
his which renders it impossible to pl ace the persons interested in the 
property professed to be transferred in the same condition as if such act 
had not been done. 
A transfers to B an estate to which C is entitled, and as part of the 
same transaction gives C a coal mine . C takes possession of the mine and 
exhausts it. He has thereby confirmed the transfer of the estate to B. 
(8) If he does not within one ye ar after the date of the transfer 
signify to the transferor or his representatives his intention to confirm or 
to dissent from the transfer, the tran sferor or his representatives may, 
upon the expiration of that period, requ ire him to make his election; and if 
he does not comply with such requisit ion within a reasonable time after he 
has received it, he shall be deemed to have elected to confirm transfer. 
(9) In case of disability, the election shall be postponed until the

(9) In case of disability, the election shall be postponed until the 
disability ceases, or until the elec tion is made by some competent 
authority. 
 
Apportionment 
36.  Apportionment of periodical payments on determination 
of interest of person entitled.  In the absence of a cont ract or local usage to 
the contrary, all rents, annuities, pensions, dividends and other periodical 
payments in the nature of income shall, upon the transfer of the interest of 
the person entitled to receive such payments, be deemed, as between the 
transferor and the transferee, to accrue due from day to day, and to be apportionable accordingly, but to be payable on the days appointed for 
the payment thereof. 
 
37.  Apportionment of benefit of obligation on severance.  
When in consequence of a transfer, pr operty is divided and held in several 
shares, and thereupon the benefit of  any obligation relating to the

shares, and thereupon the benefit of  any obligation relating to the 
property as a whole passes from one to several owners of the property, the 
corresponding duty shall, in the ab sence of me contract to the contrary 
amongst the owners; be performed in fa vour of each of such owners in 
proportion to the value of his share in the property, provided that the 
duty can be severed and that the severance does not substantially increase 
the burden of the obligation; but if th e duty cannot be severed, or if the

severance would substantially increase  the burden of the obligation, the 
duty shall be performed for the benefit of such one of the several owners 
as they shall jointly designate for the purpose: 
Provided that no person on whom the burden of the obligation lies 
shall be answerable for failure to discharge it in manner, provided by this 
section, unless and until he has had reasonable notice of the severance. 
Nothing in this section applies to leases for agricultural purposes 
unless and until the [Provincial Governme nt] by notification  in the official 
Gazette so directs. 
(a)  A sells to B, C and D a house situate in a village and leased 
to E at an annual rent of Rs. 30 and delivery of one fat sheep B, having provided half the purchase money, and C and D 
one quarter each. E, having notice of this, must pay Rs. 15 to 
B, Rs. 7% to C and Rs. 7%, to D, and must deliver the sheep 
according to the joint direction of B, C and D,

according to the joint direction of B, C and D, 
(b) In the same case, each house in the village being bound to 
provide ten days' labour each year on a dyke to prevent inundation, E had agreed as a term of his lease to perform 
this work for A, B, C and D severally require E to perform 
the ten day's work due on account of the house of each. B is not bound to. do more than ten day's work in all, according 
to such direction as B, C and D may joint in giving. 
 
B. Transfer of Immovable Property 
 
              38. Transfer by person authorised only under certain 
circumstances to transfer. Where any person, authorised only under 
circumstances in their nature variable to dispose of immovable property, 
transfers such property for consideratio n, alleging the existence of such 
circumstances, they shall as between the transferee on th e one part and the

circumstances, they shall as between the transferee on th e one part and the 
transferor and other person (if any) a ffected by the transfer on the other 
part be deemed to have existed, if the transferee, after using reasonable care to ascertain the existence of su ch circumstances, has acted in good 
faith.

A, a Hindu widow, whose husband has left collateral heirs alleging 
that the property held by her as such  is insufficient for her maintenance, 
agrees for purposes neither religious no r charitable, to sell a field, part of 
such property, to B. B, satisfies hi mself by reasonable enquiry that the 
income of the property is insufficien t for A's maintenance, and that the 
sale of the field is necessary, and acting  in good faith, buys the field from 
A. As between B on the one part an d A and the collateral heirs on the 
other part, necessity for the sale shall he deemed to have existed. 
 
39.  Transfer where third person is entitled to maintenance.  
Where a third person has a right to receive maintenance or a provision for 
advancement or marriage from the profits of immovable property,  the 
right may be enforced against the transfer ee, if he has notice [thereof] or if

right may be enforced against the transfer ee, if he has notice [thereof] or if 
the transfer is gratuitous; but not against a transferee for consideration and without notice of the right, nor against such property in his hands. 
 
40.  Burden of obligation imposing restriction on use of land, 
or of obligation annexed to ownershi p but not amounting to interest or 
easement.  Where, for the more benefi cial enjoyment of his own 
immovable property, a third person has, independently of any interest in 
the immovable property, of another or of any easement thereon, a right to 
restrain the enjoyment [in a' particular manner of the latter property], or 
Where third person is entitled to the benefit of an obligation arising 
out of contract, and annexed to the ownership of immovable property, but not amounting to an interest therein or easement thereon,

out of contract, and annexed to the ownership of immovable property, but not amounting to an interest therein or easement thereon,  
such right or obligation may be enforced against a transferee with 
notice thereof or a gratuitous transf eree of the property affected thereby, 
but not against a transferee for consid eration and without notice of the 
right or obligation, nor against such property in his hands. 
Illustration. 
A contracts to sell [Ulipur] to B. While the contract is still in force, 
he sells [Ulipur] to C, who, has notice of the contract. B may enforce the contract against C to the same extent as against A. 
 
41.  Transfer by ostensible owner.  Where, with the consent, 
express or implied, of the persons interested in immovable property, a

person is the ostensible owner of such property and transfers the same for 
consideration, the transfer shall not be voidable on the ground that the 
transferor was not authorised to make it:  
Provided that the transferee, after taking reasonable care to 
ascertain that the transferor had power to make the transfer, has acted in 
good faith. 
 
42.  Transfer by person having authority to revoke former 
transfer. Where a person transfers any immovable property reserving 
power to revoke the transfer, and subsequently transfers the property for 
consideration to another transferee, su ch transfer operates in favour of 
such transferee (subject to any condit ion attached to' th e exercise of the 
power) as a revocation of the former transfer to the extent of the power. 
A lets house to B, and reserves power to revoke the lease if, in the 
opinion of a specified surveyor, B shou ld make a use of it detrimental to

opinion of a specified surveyor, B shou ld make a use of it detrimental to 
its value. Afterwards A thinking that such a use has been made, lets the 
house to C. The operates as a revocati on of B's lease subject to the opinion 
of the surveyor as to B's use of the house having been detrimental to its 
value. 
 
43.  Transfer by unauthorized person who subsequently 
acquires interest in property transferred.  Where a person '[fraudulently 
or] erroneously represents that he is authorized to transfer certain 
immovable property and professes to transfer such property for 
consideration, such transfer shall, at  the option of the transferee, operate 
on any interest which the transferor may acquire in such property at any time during which the contract of transfer subsists. 
Noting in this section shall impair  the right of transferees in good

Noting in this section shall impair  the right of transferees in good 
faith for consideration without notice of the existence of the said option. 
A, a Hindu, who has separated from his father B, sell to C three 
fields, X, Y and Z, representing that A is authorised to transfer the same. 
Of these fields Z does not belong to A,  in having been retained by B on the 
partition; but on B's dying A as heir, obtains Z. C, not having rescinded the contract of sale, may require A to deliver z to him.

44. Transfer by one co-owner. Where one of two or more co-
owners of immovable property legally competent in that behalf transfers 
his share of such property or any inte rest therein, the transferee acquires, 
as to such share or interest, and so far as is necessary to give effect to the 
common or part enjoyment of the prop erty, and to enforce a partition of 
the same, but subject to the conditions and liabilities affecting, at the date 
of the transfer, the share or interest so transferred. 
Where the transferee of a share of a dwelling-house belonging to an 
undivided family is not a member of the family nothing in this section 
shall be deemed to entitle him to jo int possession or other common or part 
enjoyment of the house. 
 
45.  Joint transfer for consideration.  Where immovable 
property is transferred for consideration to two or more persons, and such 
consideration is paid out of a fund be longing to them in common, they are

consideration is paid out of a fund be longing to them in common, they are 
in the absence of a contract to the contrary, respectively entitled to interests in such property identical, as nearly as may be, with the interests 
to which they were respectively enti tled in the fund; and, where such 
consideration is paid out of separate funds belonging to them respectively, they are, in the ab sence of a contract to the contrary, 
respectively entitled to interest in  such property 'in proportion to the 
shares of the consideration whic h they respectively advanced. 
In the absence of evidence as to the interests in the fund to which 
they were respectively entitled, or as to the shares which they respectively 
advanced, such person shall be presumed to be equally interested in the 
property. 
 
46. Transfer for consideration by persons having distinct

property. 
 
46. Transfer for consideration by persons having distinct 
interests.  Where immovable properly is t ransferred for .consideration by 
persons having distinct interest therei n, the transferors are, in the absence 
of a contract to the contrary, entitled to share in the consideration equally, 
where their interests in the property were of equal value, and, where such 
interests were of unequal value, prop ortionately to th e value of their 
respective interests. 

(a)  A, owning a moiety, and B and C each a quarter share, of 
mauza [Ulipur], exchange an eighth share of that mauza for a quarter 
share of a mauza [Mithapukur]. There being no agreement to the contrary,  
A is entitled to an eighth share in Mithapukur, and B and C each to 
a sixteenth share in that mauza. 
(b)  A being entitled to a life-in terest in mauza [Jalkothi] and B 
and C, to the reversion, sell the ma uza of Rs. 1,000. A's life-interest is 
ascertained to be worth Rs. 600, the reversion Rs. 400. A is entitled to 
receive Rs. 600 out of the purchase-money, B and C to receive Rs. 400. 
 
47.  Transfer by co-owners of share in common property.  
Where several co-owners of immovable property transfer a share therein 
without specifying that the transfer is to take effect on any particular share 
or shares of the transferors, the transf er, as among such transferors, takes 
effect on such shares equally where the shares were equal, and, where

effect on such shares equally where the shares were equal, and, where 
they were unequal, proportionately to the extent of such shares. 
A, the owner of an eight-anna share and B and C, each the owner of 
a four-anna share, in the mauza [Ulipur];  transfer a two-anna share in the 
mauza to D, without specifying from  which of their several shares the 
t r a n s f e r  i s  m a d e .  T o  g i v e  e f f e c t  t o  the transfer one-anna share is taken 
from the share of A, and half an anna  share from each of the shares of B 
and C. 
 
48. Priority of rights created by transfer. Where a person 
purports to create by transfer at different times rights in or over the same 
immovable property, and such rights cannot all exist or be exercised to 
their full extent together, each later cr eated right shall, in the absence of a

their full extent together, each later cr eated right shall, in the absence of a 
special contract or reservation binding the earlier transferees, be subject to the rights previously created.  
 
49. Transferee's right under policy.  Where immovable property 
is transferred for consideration, and such property or any part thereof is at 
the date of the transfer insured ag ainst loss or damage by fire, the 
transferee, in case of such loss or damage, may, in the absence of a contract to the contrary, require any money which the transferor actually

receives under the policy, or so much  thereof as may be necessary, to be 
applied in reinstating the property. 
 
50. Rent bona fide paid to holder under defective title.  No 
person shall be chargeable with any rents or profits of any immovable 
property, which he has in good faith or delivered to any person of whom 
he in good faith held such property, notwithstanding it may afterwards 
appear that the person to whom such  payment or delivery was made had 
no right to receive such rents or profits. 
A lets a field to B at a rent of Rs. 50, and then transfers the field to 
C. B, having no notice of the transfer in good faith pays the rent to A, B is not chargeable with the rent so paid. 
 
51.  Improvements made by bona fide holders under defective 
titles.  When the transferee of i mmovable property makes any 
improvement on the property, believing in  good faith that he is absolutely 
entitled thereto, and he is subsequently evicted therefrom by any person

entitled thereto, and he is subsequently evicted therefrom by any person 
having a better title, the transferee has a right to require the person 
causing the eviction either to ha ve the value of the improvement 
estimated and paid or secured to the tran sferee, or to sell his interest in the 
property to the transferee at the then market value thereof, irrespective of 
the value of such improvement. 
The amount to be paid or secured in respect of such improvement 
shall be the estimated value thereof at the time of the eviction. 
When, under the circumstances aforesaid, the transferee has 
planted or sown on the property cr ops which are growing when he is 
evicted therefrom, he is entitled to such crops and to free ingress and egress to gather and carry them. 
 
52.  Transfer of property pending suit relating thereto.  During 
the [pendency] in any Court having au thority in [Pakistan], or established

the [pendency] in any Court having au thority in [Pakistan], or established 
beyond the limits of [Pakistan] by [the  '[Federal Government, [any] suit or 
proceeding [which is not collusive an d] in which any right to immovable 
property is directly and Specifically in question, the property cannot be 
transferred to otherwise dealt with by  any party to the suit or proceeding 
so as to affect the rights of any ot her party thereto under decree or order

which may be made therein, except under the authority of the Court and 
on such terms as it may impose. 
[Explanation.  -For the purpose this sectio n, the pendency of a suit 
or proceeding shall be deemed to  commence from the date of the 
presentation of the plaint or the inst itution of the proceeding in a Court of 
competent jurisdiction and to contin ue until the suit or proceeding has 
been disposed of by a final decree or order and complete satisfaction of discharge of such decree or order ha s been obtained, or has become 
unobtainable by reason of the expi ration of any period of limitation 
prescribed for the execution thereof by any law for the time being in 
force.] 
 
53.  Fraudulent transfer.  (1) Every transfer of immovable 
property made with intent to defeat or  delay the creditors of the transferor 
shall be voidable at the option of any creditor or delayed.  
Nothing in this sub-section shall im pair the rights of a transferee in 
good faith and for consideration.

good faith and for consideration. 
Nothing in this sub-section shall a ffect any law for the time being in 
force relating to insolvency. 
A suit instituted by a creditor (which term includes a decree-holder 
whether he has or has not applied for execution of his decree) to avoid a 
transfer on the ground that it has been  made with intent to defeat or delay 
the creditors of the transferor, shall be instituted on behalf of, or for the benefit of, all the creditors. 
(2) Every transfer of immovable property made without 
consideration with intent to defrau d a subsequent transferee shall be 
voidable at the option of such transferee. 
For the purposes of this sub-sect ion, no transfer made without 
consideration shall be deemed to have  been made with intent to defraud 
by reason only that a subsequent transfer for consideration was made,

by reason only that a subsequent transfer for consideration was made, 
 
53-A.  Part performance. Where any person contracts to transfer 
for consideration any immovable property by writing signed by him or on his behalf from which the terms necessary to constitute the transfer can be 
ascertained with reasonable certainty;

and the transferee has, in part pe rformance of the contract, taken 
possession of the property or any part thereof or the transferee, being 
already in possession continues in possession in part performance of the 
contract and has done some act in furtherance of the contract, 
and the transferee has performed or is willing to perform his part of the 
contract,  
Then notwithstanding that the contract, though required to be 
registered, has not been registered, o r, where there is an instrument of 
transfer, that the transfer has not been completed in the manner 
prescribed therefor by the law for the ti me being in force, the transferor or 
any person claiming under him shall be debarred from enforcing against the transferee and persons claiming un der him any right in respect of the 
property of which the transferee has taken or continued in possession, other than a right expressly provid ed by me terms of the contract:

property of which the transferee has taken or continued in possession, other than a right expressly provid ed by me terms of the contract: 
Provided that nothing in this section shall affect the rights of a 
transferee for -consideration who has no notice of the contract or of the 
part performance thereof.

CHAPTER III 
OF SALES OF IMMOVABLE PROPERTY 
 
54.  Sale defined. 'Sale' is a transfer of ownership in exchange 
for a price paid or promised or part paid and part promised. 
Sale how made.  Such transfer, in the ca s e  o f  t a n g i b l e  i m m o v a b l e  
property of the value of one hundred ru pees and upwards, or in the case 
of a reversion or other intangible thing, can be made only by a registered 
instrument. 
In the case of tangible immovable property, of a value less than one 
hundred rupees, such transfer may be made either by a registered 
instrument or by delivery of the property. 
Delivery of tangible immovable property takes place when the 
seller places the buyer, or such person  as he directs in possession of the 
property. 
Contract for sale -A contract for the sale of immovable property is a 
contract that a sale of such proper ty shall take place on terms settled 
between the parties.

property. 
between the parties. 
I t  d o e s  n o t ,  o f  i t s e l f ,  c r e a t e  a n y interest in or charge on such 
property. 
 
55. Rights and liabilities of buyer and seller.  In the absence of 
a contract to the contrary, the buyer and the seller of immovable property 
respectively are subject to the liabilitie s, and have the rights, mentioned in 
the rules next following, or such of th em as are applicable to the property 
sold:- 
(1) The seller is bound:- 
(a) to disclose to buyer any materi al defect in the property [or in 
the seller's title thereto] of wh ich the seller is, and the buyer 
is not, aware, and which the buyer could not with ordinary 
care discover;

(b) to produce to the buyer on his request for examination all 
documents of title relating to  the property which are in the 
seller's possession or power; 
(c) to answer to the best of his information all relevant 
questions put to him by the buyer in respect to the property 
or the title thereto; 
(d) on payment or tender of th e amount due in respect of the 
price, to execute a proper conveyance of the property when 
the buyer tenders it to him for execution at a proper time 
and place; 
(e)  between the date of the contract of sale and the delivery of 
the property, to take as much care of the property and all 
documents of title relating thereto which are in his 
possession as an owner of ordinary prudence would take of 
such property and documents; 
(f)  to give, being so required, she buyer, or such person as he 
directs, such possession of the property as its nature admits; 
(g)  to pay all public charges and rent accrued due in respect of

(g)  to pay all public charges and rent accrued due in respect of 
the property up to the date of the sale, the interest on all incumbrances on such property due on such date, and 
except where the property is sold  subject to incumbrances, to 
discharge all incumbrances on the property then existing. 
(2)  The seller shall be deemed to contract with the buyer that 
the interest which the seller professes to  transfer to the buyer subsists and 
that he has power to transfer the same: 
Provided that, there the sale is made by a person in a fiduciary 
character, he shall be deemed to contrac t with the buyer that the seller has 
done no act whereby the property is incumbered or whereby he is hinderd from transferring it. 
The benefit of the contract mentioned in this rule shall be annexed

The benefit of the contract mentioned in this rule shall be annexed 
to, and shall go with, the interest of  the transferee as such, and may be 
enforced by every person in whom th at interest is for the whole or any 
part thereof from time to time vested.

(3) Where the whole of purchase -money has been paid to the 
seller, he is also bound to deliver to the buyer all documents of title 
relating to  the property which are in the seller's possession or power: 
Provided that, (a) where the seller retains any part of the property 
comprised in such documents he is en titled to retain them all, and (b) 
where the whole of such property is so ld to different buyers, the buyer of 
the lot of greatest value is entitled to  such documents. But in case (a) the 
seller, and in case (b) the buyer, of the lo t of greatest value, is bound, upon 
every reasonable request by the buyer, or by any of the other buyers, as 
the case may be, and at the cost of the person making die request, to 
produce the said documents and furni sh such true copies thereof or 
extracts therefrom as he may require; and' in the mean time, the seller, or 
the buyer of the lot of greatest value, as the case may be, shall keep the

the buyer of the lot of greatest value, as the case may be, shall keep the 
said documents safe, uncancelled and undefaced, unless prevented from 
so doing by fire or other inevitable accident. 
(4) The seller is entitled:-- 
(a)  to the rents and profits of the property till the ownership 
thereof passes to the buyer; 
(b)  where the ownership of the property has passed to the 
buyer before payment of the whole of the purchase-money, 
to a charge upon the property in the hands of the buyer, ^any transferee without consider ation or any transferee with 
notice of the non-payment], fo r the amount of the purchase-
money, or any part thereof remaining unpaid, and for 
interest on such amount or part [from the date on which 
possession has been delivered]. 
(5)  The buyer is bound:- 
(a)  to disclose to the seller any fact as to the nature or extent of 
the seller's interest in the property of which the buyer is

the seller's interest in the property of which the buyer is 
aware but of which he has reason to believe that the seller is 
not aware, and which materially increases the value of such 
interest; 
(b) to pay or tender, at the time and place of completing the 
sale, the purchase-money to the seller or such person as he 
directs: provided that, where the property is sold free from

incumbrances, the buyer may retain, out of the purchase-
money, the amount of any incumbrances on the property 
existing at the date of the sale, and shall pay the amount so 
retained to the persons entitled thereto; 
(c)  where the ownership of the property has 'passed to the 
buyer, to bear any loss arising from  the destruction, injury or 
decrease in value of the property not caused by the seller; 
(d)  where the ownership of the property has passed to the 
buyer, as between himself and seller, to pay all public 
charges and rent which may become payable in respect of 
the property, the principal moneys due on any 
incumbrances subject to which the property is sold, and the 
interest-thereon afterwards accruing due. 
(6)  The buyer is entitled:- 
(a)  where the ownership of the property has passed to him, to 
the benefit of any improvement in, or increase in value of, 
the property, and to the rents and profits thereof;

the property, and to the rents and profits thereof; 
(b)  unless he has improperly declined to accept delivery of the 
property, to a charge on the property, as against the seller 
and all persons claiming under him, 4to the extent of the 
seller's, interest in the prop erty for the amount of any 
purchase-money properly paid by the buyer, in anticipation of the delivery and for interest  on such amount; and, when 
he properly declines to accept the delivery, also for the earnest (if any) and for the cost s (if any) awarded to him of a 
suit to compel specific perfor mance of the contract or to 
obtain a decree for its rescission. 
An omission to make such disclos ures as are mentioned in this 
section, paragraph (1), clause (a), and paragraph (5)', clause (a), is 
fraudulent. 
 
56. Marshalling by subsequent purchaser.  If the owner of two

56. Marshalling by subsequent purchaser.  If the owner of two 
or more properties mortgages them to one person and -then sells one or 
more of the properties to another pers on, the buyer is, in the absence of a 
contract to the contrary, entitled to have the mortgage-debt satisfied out of 
the property or properties not sold to  him, so far as the same will extend,

but not so as to prejudice the rights of the mortgagee or persons claiming 
under him or of any other person wh o has for consideration acquired an 
interest in any of the properties]. 
 
Discharge of Incumbrances on Sale 
 
57.  Provision by Court for incumbrance and sale freed 
therefrom,  (a) Where immovable property subject to any 
incumbrance, whether immediately payable or not, is sold by the Court or 
in execution of a decree, or out of Court, the Court may, if it thinks fit, on 
the application of any party to the sale, direct or allow payment into 
Court:;- 
(1)  in case of an annual or monthly sum charged on the 
property, or of a capital sum charged on a determinable interest in the 
property-of such amount as, when invested in securities of the [Federal 
Government], the Court considers w ill be sufficient, by means of the 
interest thereof, to keep down or otherwise provide for that charge; and 
(2)  in any other case of a capital sum charged on the property-

of the amount sufficient to meet th e incumbrance and any interest due 
thereon. 
But in either case there shall also be paid into Court such additional 
amount as the Court considers will be sufficient to meet the contingency 
of further costs, expenses and intere st and any other contingency, except 
depreciation of investments, not .exc eeding one-tenth part of the original 
amount to be paid in, unless the Cour t for special reasons (which it shall 
record) thinks fit to require a larger additional amount. 
(b)  Thereupon the Court may, if it thinks fit, and after notice to 
the incumbrancer, unless the Court, for re asons to be recorded in writing, 
thinks fit to dispense with such notice, declare the property to be freed 
from the incumbrance, and make any order for conveyance, or vesting

from the incumbrance, and make any order for conveyance, or vesting 
order, proper for giving effect to th e sale, and give directions for the 
retention and investment of the money in Court. 
(c)  After notice served on the persons interested in or entitled 
to the money or fund in Court, the Court may direct payment or transfer thereof to the persons entitled to re ceive or give a discharge for the same,

and generally may give directions respecting the application or 
distribution of the capital or income thereof. 
(d)  An appeal shall lie from any declaration, order or direction 
under this section as if the same were a decree. 
(e)  In this section 'Court' means  
(1)  a High Court in the exercise of the ordinary or 
extraordinary original civil jurisdiction, 
(2)  the Court of a District Judge within the local limits of 
whose jurisdiction the property or any part thereof is 
situate, (3) any other Court which the ^Provincial 
Government] may, from time to time, by notification 
in the official Gazette, declare to be competent to exercise the jurisdiction conferred by this section.

CHAPTER IV 
OF MORTGAGES OF IMMOVABLE PROPERTY  
AND CHARGES 
 
                 58.  'Mortgage' 'mortgagor' 'mortgagee,' 'mortgage-money' and 
'mortgage' defined,   (a)  A mortgage is the transfer of an interest in 
specific immovable property for the purpose of securing the payment of 
money advanced or to be advanced by  way of loan, an existing or future 
debt or the performance of an enga gement which may give rise to a 
pecuniary liability. 
The transferor is called a mortgagor, the transferee a mortgagee; the 
principal money and interest of whic h payment is secured for the time 
being are called the mortgage-money an d the instrument (if any) by which 
the transfer is effected is called a mortgage-deed. 
(b)  Simple mortgage.  Where, without delivering possession of 
the mortgaged property, the mortgagor binds himself personally to gay 
the mortgage money, and agrees expre ssly or impliedly, that, in the event

the mortgage money, and agrees expre ssly or impliedly, that, in the event 
of his failing to pay according to his contract, the mortgagee shall have a right to cause the mortgaged property to be sold and the proceeds of sale 
to be applied, so far as may be ne cessary, in payment of the mortgage-
money, the transaction is called a simple mortgage and the mortgagee a simple mortgagee. 
(c)  Mortgage by conditional sale.  Where the mortgagor 
ostensibly sells the mortgaged property: 
on condition that on default of payment of the mortgage money on 
a certain date the sale shall become absolute; or 
on condition not on such payment being made the sale shall 
become void, or 
on condition that on such payment being made the buyer shall 
transfer the property to the seller,

the transaction is called a mortgage by conditional sale and the 
mortgagee a mortgagee by conditional sale: 
[Provided that no such transact ion shall be deemed to be a 
mortgage, unless the condition is embodied in the document which effects 
or purports to effect the sale]. 
(d) Usufructurary mortgage.  Where the mortgagor delivers 
possession [or expressly or by imp lication binds himself to deliver 
possession] of the mortgaged property to mortgagee, and authorizes him 
to retain such possession until payment of the mortgagee-money, and to 
receive the rents and profits accruing from the property '[or any part of 
such rents and profits and to appropri ate the same] -in lieu of interest, or 
in payment of the mortgage-money, '[or] part in lieu of interest or partly 
in payment of the mortgage-money, the transaction is called a usufructuary mortgage and the mortgagee a usufructuary mortgagee. 
(e)  English mortgage. Where the mortgagor binds himself to

(e)  English mortgage. Where the mortgagor binds himself to 
repay the mortgage-money on a certain date, and transfers the mortgaged property absolutely to the mortgagee, but subject to a proviso that he will 
re-transfer it to the mortgagor upon  payment of the mortgage-money as 
agreed, the transaction is called an English mortgage. 
(f)  Mortgage by deposit of tine-deeds.  Where a person in [the 
town of] Karachi, and in any ot her town which the ''[Provincial 
Government] concerned may, by notifi cation in the [official Gazette], 
specify in this behalf, delivers to a creditor or his agent documents of title 
to immovable property, with intent to create a security thereon, the 
transaction is called a mortgage by deposit of title-deeds. 
(g)  Anomalous mortgage.  A mortgage which is not a simple

(g)  Anomalous mortgage.  A mortgage which is not a simple 
mortgage, a mortgage by conditiona l sale, a usufructuary mortgage, an 
English mortgage or a mortgage by deposit of title-deeds within the meaning of this section is ca lled an anomalous mortgage.] 
 
59.  Mortgage when to be by assurance.  Where the principal 
money secured is one hundred rupees or upwards, a mortgage [other than 
a mortgage by deposit of title-deeds] ca n be effected only by the registered 
instrument signed by the mortgagor and attested by at least two witnesses.

Where the principal money secu red is less than one hundred 
rupees, a mortgage may be effected ei ther by [a registered instrument] 
signed and attested as aforesaid, or (except in the case of a simple 
mortgage) by delivery of the property.  
 
59-A. References to mortgagors and mortgagees to include 
persons deriving title from them.  Unless otherwise expressly provided, 
references in this Chapter to mortga gors and mortgagees shall be deemed 
to include references to persons deriving title from them respectively. 
 
Rights and Liabilities of Mortgagor  
60.  Right of mortgagor to redeem.-At any time after the 
principal money has become ^due],  the mortgagor has a right, on 
payment or tender, at a proper time and place, of the mortgagee-money, 
to require the mortgage (a) to deliver ^to the mortgagor the mortgage-
deed and all documents relating to the mortgaged property which are in 
the possession or power of the mortga gee, (b) where the mortgagee is in

the possession or power of the mortga gee, (b) where the mortgagee is in 
possession of the mortgaged property, to deliver possession thereof to mortgagor, and (c) at the cost of the mortgagor either to re-transfer the 
mortgaged property to him or to such third person as he may direct, or to 
execute and (where the mortgage ha s been effected by a registered 
instrument) to have registered an acknowledgment in writing that any 
right in derogation of his interest transferred to the mortgagee has been 
extinguished: 
Provided that the right conferred by this section has not been 
extinguished by the act of the parties or by [decree] of a Court. 
The right conferred by this section is called a right to redeem and a 
suit to enforce it is called a suit for redemption. 
Nothing in this section shall be  deemed to render invalid any 
provision to the effect that, if the ti me fixed for payment of the principal

provision to the effect that, if the ti me fixed for payment of the principal 
money has been allowed to pass or no such time has been fixed, the 
mortgagee shall be entitled to reasonable notice before payment of tender 
of such money. 
 
Redemption of portion of mortgaged property.  Nothing in this section 
shall entitle a person interested in a share only of the mortgaged property 
to redeem his own share only, on paym ent of a proportionate part of the

amount remaining due on the mortgage, except [only] where a mortgagee, 
or, if there are more mortgagees than  one, all such mortgagees, has or 
have acquired, in whole or in part, the share of a mortgagor. 
 
60-A Obligation to transfer to third party instead of re-
transference to mortgagor.  (1) Where a mortgagor is entitled to 
redemption, then, on the fulfilment of any conditions on the fulfilment of 
which he would be entitled to requ ire a re-transfer, he may require the 
mortgagee, instead of re-transferring the property, to assign the mortgage-
debt and transfer the mortgaged property to such third person as the 
mortgagor may direct; and the mortgagee shall be bound to assign and 
transfer accordingly. 
(2)  The rights conferred by this section belong to and may be 
enforced by the mortgagor or by any encumbrancer notwithstanding an 
intermediate encumbrance; but the requisition of any encumbrancer shall 
prevail over a requisition of the mortgagor and, as between

prevail over a requisition of the mortgagor and, as between 
encumbrancers, the requisition of a prior encumbrancer shall prevail over 
that of a subsequent encumbrancer. 
(3) The provisions of this section do not apply in the case of a 
mortgagee who is or has been in possession. 
 
60-B  Right to inspection and production of documents.  A 
mortgagor, as long as his right of rede mption subsists, shall be entitled at 
all reasonable times at his request an d at his own cost, and on payment of 
the mortgagee's costs and expenses in  this behalf, to inspect and make 
copies or abstract, of, or extracts fr om, documents of title relating to the 
mortgaged property which are in the custody or power of the mortgagee.  
 
 [61.  Right to redeem separately or simultaneously.  A 
mortgagor, who has executed two or more mortgages in favour of the 
same mortgagee shall, in the absence of a contract to the contrary, when

[61.  Right to redeem separately or simultaneously.  A 
same mortgagee shall, in the absence of a contract to the contrary, when 
the principal money of any two or more of the mortgages has become due, be entitled to redeem any one such mortgage separately, or any two or 
more of such mortgages together.] 
 
62.  Right of usufructuary mortgagor to recover possession.  In 
the case of a usufructuary mortgage, the mortgagor has right to recover 
possession of the property [together with the mortgage-deed and all

documents relating to the mortgaged property which are in the possession 
or power of the mortgagee], - 
(2)  Where any such improvement wa s effected at the cost of the 
mortgagee and was necessary to preserve the property from destruction 
or deterioration or was necessary to prevent the security from becoming 
insufficient, or was made in compliance with the lawful order of any 
public servant or public authority, the mortgagor shall, in the absence of a 
contract to the contrary, be liable to pay the proper cost thereof as an 
addition to the principal money with interest at the same rate as is payable 
on the principal, or, where no such rate is  fixed, at the rate of nine per cent 
per annum, and the profits, if any, a ccruing by reason of the improvement 
shall be credited to the mortgagor.] 
 
63.  Accession to mortgaged property.  Where mortgaged 
property in possession of the mortgagee has, during the continuance of

property in possession of the mortgagee has, during the continuance of 
the mortgage, received any accession, the mortgagor, upon redemption, 
shall, in the absence of a contract to the contrary, be entitled as against the 
mortgagee to such accession. 
Accession acquired in virtue of transferred ownership.  Where 
such accession has been acquired at the expense of the mortgagee, and is 
capable of separate possession or en joyment without detriment to the 
principal property, the mortgagor desiring to take the accession must pay 
to the mortgagee the expense of acqu iring it. If such separate possession 
or enjoyment is not possible, the a ccession must be delivered with the 
property; the mortgagor being liable, in the case of an acquisition 
necessary to preserve the property from  destruction, forfeiture or sale; or

necessary to preserve the property from  destruction, forfeiture or sale; or 
made with his assent, to pay the proper cost thereof, as an addition to the principal money, [with interest at the same rate as is payable on the 
principal, where no such rate is fixe d, at the rate of nine per cent per 
annum]. 
In the case last mentioned the profits, if any, arising from the 
accession shall be credited to the mortgagor. 
Where the mortgage is usufructu ary and the accession has been 
acquired at the expense of the mortgag ee, the profits, if any, arising from 
the accession shall, in the absence of a contract to the contrary, be set off 
against interest, if any, payable on the money so expended.

63-A.  Improvements to mortgaged property.  (1) Where 
mortgaged property in possession of the mortgagee has during the 
continuance of the mortgage, been improved, the mortgagor, upon 
redemption, shall, in the absence of a contract to the contrary, be entitled 
to the improvement; and the mortgagor shall not, save only in cases 
provided for in sub-section (2), be liable to pay the cost thereof. 
(a)  where the mortgagee is authorized to pay himself the 
mortgage-money from the rents and profits of the property. 
When such money is paid ; 
(b)  where the mortgagee is author ized to pay himself from such 
rents and profits '[or any part thereof a part only of the 
mortgage-money] when the term, if any, prescribed for the 
payment of the mortgage-money has expired and the mortgagor pays or tenders to the mortgagee [the mortgage-
money or the balance thereof] or deposits it in Court as 
hereinafter provided. 
64.  Renewal of mortgaged lease.  Where the mortgaged

64.  Renewal of mortgaged lease.  Where the mortgaged 
property is a lease, and the mortgagee obtains a renewal of the lease, the 
mortgagor, upon redemption, shall, in the absence of a contract by him to 
the contrary, have the benefit of the new lease. 
 
65.  Implied contracts by mortgagor.  In the absence of a contract 
to the contrary, the mortgagee shall be deemed to contract with the 
mortgagee:- 
(a)  that the interest which the mortgagor professes to transfer to 
the mortgagor subsists, and the mortgagor has power to 
transfer the same; 
(b)  that the mortgagor will defend, or if the mortgagee 1-e in the 
possession of the mortgaged property, enable him to defend, 
the mortgagor', title thereto ; 
(c)  that the mortgagor will, so long as the mortgagee is not m 
possession of the mortgaged property, pay all, public 
charges accruing due in respect ;of the property ;

charges accruing due in respect ;of the property ; 
(d)  and, where the mortgaged property is a lease, that the rent 
payable under the lease, the co nditions contained therein,

and the contracts binding on the lessee have been paid, 
performed and observed down to the commencement of the 
mortgage: and that the mortga gor will, so long as the 
security exists and the mortgagee is not in possession of the mortgaged property, pay the rent reserved by the lease, or, if 
the lease be renewed, the renewed lease, perform the 
conditions contained therein and observe the contracts 
binding on lessee, and indemnify the mortgagee against all 
claims sustained by reason of the non-payment of (he said 
rent or the non-performance or non-observance of the said 
conditions and contracts ; 
(e) and, where the mortgage is a second or subsequent 
incumbrance on the property, that the mortgagor will pay 
the interest from time to time accruing due on such prior 
incumbrance as and when it becomes due, and will at the 
proper time discharge the principal money due on such 
prior incumbrance. 
The benefit of the contracts mentioned in this section shall be

The benefit of the contracts mentioned in this section shall be 
annexed to and shall go with she inte rest of the mortgagee as such, and 
may be enforced by every person in whom that interest is for the whole or any part thereof from time to time vested. 
 
 [65A.  Mortgagor's power to lease.  (1) Subject to the provisions of 
sub-section (2) a mortgagor, while lawfully in possession of the 
mortgaged property, shall have power to make leases thereof which shall 
be binding on the mortgagee. 
(2) (a)  Every such lease shall be such as would be made in the 
ordinary course of management of the property concerned, 
and in accordance with any local law, custom or usage. 
(b)  Every such lease shall reserve the best rent that can 
reasonably obtained, and no premium shall be paid or 
promised and no rent shall be payable in advance.

promised and no rent shall be payable in advance. 
(c)  No such lease shall contain a covenant for renewal. 
(d)  Every such lease shall take effect from a date not later than 
six months from the date on which it is made.

(e)  In the case of a lease of buildings, whether leased with or 
without the land on which they  stand, the duration of the 
lease shall in no case exceed three years, and the lease shall 
contain a covenant for payment of the rent and a condition 
of re-entry on the rent not being paid within a time therein 
specified. 
(3)  The provisions of sub-section (1) apply only if and as far as a 
contrary intention is not expresse d in the mortgage-deed; and the 
provisions of sub-section (2) may be varied or extended by the mortgage-deed and, as so varied and extended, shall, as far as may be, operate 'in 
like manner and with all like incidents, effects and consequences, as if such variations or extensions were contained in that sub-section.] 
 
66.  Waste by mortgagor in possession.  A mortgagor in 
possession of the mortgaged property is not liable to the mortgagee for 
allowing the property to deteriorate; but he must not commit any act

allowing the property to deteriorate; but he must not commit any act 
which is destructive or permanently injurious thereto, if the security is 
insufficient or will be rendered insufficient by such act. 
Explanation. A security is insuffici ent within the meaning of this 
section unless the value of the mortga ged property exceeds by one-third, 
or, if consisting of buildings, exceeds by one-half, the amount for the time 
being due on the mortgage. 
 
Rights and Liabilities of Mortgagee  
 
67.  Right to foreclosure or sale.  In me absence of a contract to 
contrary, the mortgagee has at any ti me after the mortgage-money has 
become due to him, and before a decr ee has been made for the redemption 
of the mortgaged property, or the mortgage-money has been paid or 
deposited as hereinafter provided, a right to obtain from the Court a

deposited as hereinafter provided, a right to obtain from the Court a 
decree that the mortgagor shall be ab solutely debarred of his right to 
redeem the property, or ''[a decr ee] that the property be sold. 
A suit to obtain '[a decree] that a mortgagor shall be absolutely 
debarred of his right to redeem the mortgaged property is called a suit for 
foreclosure.

Nothing in this section shall be deemed: 
[(a)  to authorize any mortgagee, other than a mortgagee by 
conditional sale or a mortgagee under an anomalous 
mortgage by the terms of which he is entitled to foreclose, to 
institute a suit for foreclosure,  or an usufructuary mortgagee 
as such or mortgagee by conditio nal sale as such, to institute 
a suit for sale ; or 
(b)  to authorize a mortgagor who holds the mortgagee's right as 
his trustee or-legal representative, and who may sue for a 
sale of the property, to institute a suit for foreclosure ; or 
(c)  to authorize the mortgagee of a railway, canal or other work 
in the maintenance of which the public are interested, to 
institute a suit for foreclosure or sale ; or 
(d)  to authorize a person inte rested in part only of the 
mortgage-money to institute a suit relating only to a 
corresponding part of the mortgaged property, unless the 
mortgagees have, with the consent of the mortgagor, severed

mortgagees have, with the consent of the mortgagor, severed 
their interests under the mortgage. 
 
 [67-A. Mortgagee when bound to bring one suit on several 
mortgages. A mortgagee who holds two or more mortgages executed by 
the same mortgagor in respect of each  of which he had a right to obtain 
the same kind of decree under section 67, and who sues to obtain such 
decree on anyone of the mortgages, shall, in the absence of a contract to 
the contrary, be bound to sue on all the mortgages in respect of which the 
mortgage-money has become due.  
 
68.  Right to sue for mortgage-money. (1) The mortgagee has a 
right to sue for the mortgage-money in  the following cases and no others, 
namely:- 
(a)  where the mortgagor binds himself to repay the same; 
(b)  where by any cause other than the wrongful act or default of 
the mortgagor or mortgagee, the mortgaged property is

namely:- 
the mortgagor or mortgagee, the mortgaged property is 
wholly or partially destroyed or the security is rendered 
insufficient within the mean ing of section 66, and the 
mortgagee has given the mortgagor a reasonable

opportunity of providing further security enough to render 
the whole security sufficient, and the mortgagor has failed to 
do so; 
(c)  where the mortgagee is depriv ed of the whole or part of his 
security by or in consequence of the wrongful act or default 
of the mortgagor; 
(d)  where the mortgagee being entitled to possession of the 
mortgaged property, the mortgagor fails to deliver the same 
to him, or to secure the po ssession thereof to him without 
disturbance by the mortgagor or  any person claiming under 
a title superior to that of the mortgagor: 
Provided that, in the case referred to in the clause (a), transferee 
from the mortgagor or from his legal representative shall not be liable to 
be sued for the mortgage-money. 
(2)  Where a suit is brought under clause (a) or clause (b) of sub-
section (1), the Court may, at its discretion, stay the suit and all proceedings therein, notwithstanding any contract to the contrary, until

section (1), the Court may, at its discretion, stay the suit and all proceedings therein, notwithstanding any contract to the contrary, until 
the mortgagee has exhausted all hi s available remedies against the 
mortgaged property or what remains of it, unless the mortgagee abandons his security and, if necessary, re-transfers the mortgaged property. 
 
69.  Power of sale valid. (1)  A mortgagee, or any person acting 
on his behalf, shall, subject to the provisions of this section, have power to 
sell or concur in selling the mortgaged property, or any part thereof, in 
default of payment of the mortgage-m oney, without the intervention of 
the Court, in the following case s and in no others, namely:- 
(a)  where the mortgage is an English mortgage, and neither the 
mortgagor nor the mortgagee is a Hindu, [Muslim] or 
Buddhist [or a member of any other race, sect, tribe or class 
from time to time specified in this behalf by '[the Provincial 
Government] in the [official Gazette] ;

Government] in the [official Gazette] ; 
(b)  where [a power of sale with out the intervention of the Court 
is expressly conferred on the mortgagee by the mortgage 
deed and] the mortgagee is [the Government] [or a 
Scheduled Bank as defined in section 2 of the State Bank of 
Pakistan Act, 1956 (XXIII of 1956) ;

(c)  where a [power of sale with out the intervention of the Court 
is expressly conferred on the mortgagee by the mortgage-
deed and] the mortgaged proper ty or any part thereof [was, 
on the date of the execution of the mortgage-deed], situate within the [town of] Karachi, or  in any other town [or area] 
which the [Provincial Government ] may, by notification in 
the [official Gazette], specify in this behalf. 
(2)  [A power under sub-section (1) shall not be exerciser unless 
and until:. 
(a)  notice in writing requiring payment of the principal money 
has been served on the mortgagor, or on one of several 
mortgagors, and default has been made in payment of the 
principal money, or of part thereof, for three months after 
such service ; or 
(b) some interest under the mortga ge amounting at least to five 
hundred rupees is in arrear and unpaid for three months after becoming due . 
Provided that the power of a Sche duled Bank under clause (b) of

Provided that the power of a Sche duled Bank under clause (b) of 
sub-section (1) shall further be subject to such conditions as may be 
prescribed in this behalf by notification in the official Gazette by the 
[Federal Government] in consultation  with the State Bank of Pakistan. 
(3) When a sale has been made in professed exercise of such a 
power, the title of the purchaser sha ll not be impeachable on the ground 
that no case had arisen to authorise the sale, or that due notice was not 
given or that the power was othe rwise improperly or irregularly 
exercised; but any person damnified by an unauthorised or improper or irregular exercise of the power shall have his remedy in damages against 
the person exercising the power. 
(4) The money which is received by the mortgagee, arising from

(4) The money which is received by the mortgagee, arising from 
the sale, after discharge of prior incumbrances, if any, to which the sale is not made subject, or after payment in to Court under section 57 of a sum to 
meet any prior incumbrance, shall, in  the absence of a contract to the 
contrary, be held by him, in trust to be applied by him first, in payment of 
all costs, charges and expenses properly  incurred by him as incident to the 
sale or any attempted sale; and, se condly, in discharge of the mortgage-
money and costs and other money, if any, due under the mortgage ; and

the residue of the money so received shall be paid to the person entitled to 
the mortgaged property, or authorized to give receipts for the proceeds of 
the sale thereof. 
 
69-A.  Appointment of receiver.  (1) A mortgagee having the right 
to exercise a power of sale under sectio n 69 shall, subject, to the provisions 
of sub-section (2), be entitled to appo int, by writing sign ed by him or on 
his behalf, a receiver of the income of the mortgaged property or any part thereof. 
(2)  Any person who has been named in the mortgage-deed and 
is willing and able to act as receiver may be appointed by the mortgagee. 
If no person has been so named, or if all persons named are unable 
or unwilling to act, or are dead, the mortgagee may appoint any person to 
whose appointment the mortgagor agrees; failing such agreement, the 
mortgagee shall be entitled to apply to the Court for the appointment of a

mortgagee shall be entitled to apply to the Court for the appointment of a 
receiver, and any person appointed by the Court shall be deemed to have been duly appointed by the mortgagee. 
A receiver may at any ti me be removed by writing signed by or on 
behalf of the mortgagee and the mortga gor, or by the Court on application 
made by either party and on due cause shown. 
A vacancy In the office of receiver may be filled .in accordance with 
the provisions of this sub-section. 
(3)  A receiver appointed under the powers conferred by this 
section shall be deemed to be th e agent of the mortgagor; and the 
mortgagor shall be solely responsible for the receiver's acts or defaults, unless the mortgage-deed otherwise provides or unless such acts or 
defaults are due to the improper intervention of the mortgagee. 
(4)  The receiver shall-have power to demand and recover all the

(4)  The receiver shall-have power to demand and recover all the 
income of which he is appointed receiv er, by suit, execution or otherwise, 
in the name either of the mortgagor or  of the mortgagee to the full extent 
of the interest which the mortgagor could dispose of, and give valid 
receipts accordingly for the same, an d to exercise any powers which may 
have been delegated to him by the mortgagee in accordance with the provisions of this section.

(5)  A person paying money to the receiver shall not be 
concerned to inquire if the appointment of the receiver was valid or not. 
(6)  The receiver shall be entitl ed to retain out of any money 
received by him for his remuneration, and in satisfaction of all costs, 
charges, and expenses incurred by him as receiver, a commission at such 
rate not exceeding five per cent on the gross amount of all money received 
as is specified in his appointment, and, if no rate is so specified then at the 
rate of five per cent on that gross am ount, or at such other rate as the 
Court thinks fit to allow, on applic ation made by him for the purpose. 
(7)  The receiver shall, if so directed in writing by the mortgagee, 
insure to the extent, if any, to wh ich the mortgagee might have insured, 
and keep insured against loss or damage by fire, out of the money 
received by him, the mortgaged proper ty or any part thereof being of an 
insurable nature.

insurable nature. 
(8)  Subject to the provisions of this Act as to the application of 
insurance money, the receiver shall apply all money received by him as 
follows, namely:- 
(i)  in discharge of all rents, taxes, land revenue, rates and 
outgoings whatever affecting the mortgaged property; 
(ii) in keeping down all annual sums or other payments, and the 
interest on all principal su ms, having priority to the 
mortgage in right whereof he is receiver ; 
(iii) in payment of his commission , and of the premiums on fire, 
life or other insurances, if any, properly payable under the 
mortgage-deed or under this Ac t, and the cost of executing 
necessary or proper repairs directed in writing by the mortgagee ; 
(iv) in payment of the interest  falling due under the mortgage; 
(v)  in or towards discharge of the principal money, if so

(v)  in or towards discharge of the principal money, if so 
directed in writing by the mortgagee ; 
and shall pay the residue, if any, of the money received by him to 
the person who, but for the possession  of the receiver, would have been 
entitled to receive the income of whic h he is appointed receiver, or who is 
otherwise entitled to the mortgaged property.

(9)  The provisions of sub-section (1) apply only if and as far as 
provisions of sub-sections (3) to (8) inclusive may be varied or extended 
by the mortgage-deed, and, as so varied  or extended, shall, as far as may 
be, operate in like manner and with all the like incidents, effects and 
consequences, as if such variations or extensions were contained in the 
said sub-sections. 
(10)  Application may be made, wi thout the institution of a suit, 
to the Court for its opinion, advice or direction on any present question 
respecting the management or administration of the mortgaged property, 
other than questions of difficulty or importance not proper in the opinion 
of the Court for summary disposal. A copy of such application shall be 
served upon, and the hearing thereof may be attended by, such of the 
persons interested in the applicat ion as the Court may think fit.

persons interested in the applicat ion as the Court may think fit. 
The costs of every application under this sub-section shall be in the 
discretion of the Court. 
(11)  In this section, 'the Court' means the Court which would 
have jurisdiction in a suit to enforce the mortgage. 
 
70.  Accession to mortgaged property.  If after the date of a 
mortgage, any accession is made to the mortgaged property, the 
mortgagee, in the absence of a contract to the contrary, shall, for the 
purposes of the security, be entitled to such accession. 
(a)  A mortgages to B a certain field bordering on a river. The 
field is increased by alluvion. For the purposes of his 
security, B is entitled to the increase. 
(b)  A mortgages a certain plot of building land to B and 
afterwards erects a house on the plot. For the purposes of 
this security B is entitled to the house as well as the plot.

this security B is entitled to the house as well as the plot. 
 
71.  Renewal of mortgaged lease.  When the mortgaged 
property is a lease and the mortgagor obtains a renewal of the lease, the 
mortgagee in the absence of a contract to the contrary, shall, for the 
purposes of the security, be entitled to the new lease.

72.  Rights of mortgagee in possession.  [A mortgagee] may 
spend such money as is necessary :-- 
(a) Omitted 
(b) for the preservation of the mortgaged property] from 
destruction, forfeiture or sale ; 
(c) for supporting the mortgagor's title to property; 
(d)  for making his own title thereto good against the mortgagor; 
and 
(e)  when the mortgaged property is a renewable lease-hold, for 
the renewal of the lease ; 
and may, in the absence of a contract to the contrary, add such 
money to the principal money, at the rate of interest payable on principal, 
and where no such rate is fixed, at the rate of nine per cent per annum: 
[Provided that the expenditure of mo ney by the mortgagee under clause 
(b) or clause (c) shall not be deemed  to be necessary unless the mortgagor 
has been called upon and has failed to take proper and timely steps to 
preserve the property or to support the title]. 
When the property is by its natu re insurable, the mortgagee may

When the property is by its natu re insurable, the mortgagee may 
also, in the absence of a contract to the contrary, insure and keep insured 
against loss or damage by fire the whole or any part of such property; and 
the premiums paid for any such insurance shall be padded to the 
principal money with interest at th e same rate as is payable on the 
principal money or, where no such rate is  fixed, at the rate of nine per cent 
per annum]. But the amount of such insurance shall not exceed the amount specified in this behalf in the mortgage-deed or (if no such 
amount is therein specified) two-th irds of the amount that would be 
required in case of total destruction, to reinstate the property insured. 
Nothing in this section shall be deemed to authorize the mortgagee 
to insure when an insurance of the property is kept up by or on behalf of

to insure when an insurance of the property is kept up by or on behalf of 
the mortgagor to the amount in which the mortgagee is hereby authorized 
to insure.  
 
 [73.  Right to proceeds of revenue sale or compensation on 
acquisition.  (1) Where the mortgaged property or any part thereof or any 
interest therein is sold owing to failu re to pay arrears of revenue or other

charges of a public nature or rent due in respect of such property, and 
such failure did not arise from any default of the mortgagee, the 
mortgagee shall be entitled to clai m payment of the mortgage-money in 
whole or in part, out of any surplus of the sale-proceeds remaining after payment of the arrears and of all charges and deductions directed by law. 
(2)  Where the mortgaged property or any part thereof or any 
interest therein is acquired under th e Land Acquisition Act, 1894 (I of 
1894), or any other enactment for the time being in force providing for the 
compulsory acquisition of immovable property, the mortgagee shall be 
entitled to claim payment of the mor tgage-money, in whole or in part, out 
of the amount due to the mortgagor as compensation. 
(3)  Such claims shall prevail against all other claims except 
those of prior encumbrances, and may be enforced notwithstanding that the principal money on the mortgage has not become due].

those of prior encumbrances, and may be enforced notwithstanding that the principal money on the mortgage has not become due]. 
 
74.  Right of subsequent mortgagee to pay off prior mortgagee.  
[Repealed by the Transfer of Prop erty Amendment Act, 1929 (XX of 1929), 
S. 39]. 
 
75.  Rights of mesne mortgagee against prior and subsequent 
mortgagees.  [Repealed by the Transfer of Property {Amendment) Act, 
1929 (XX of 1929), S. 39. 
 
76. Liabilities of mortgagee in possession.  When, during the 
continuance of the mortgage, the mortgagee takes possession of the 
mortgaged property :- 
(a)  he must manage the proper ty as a person of ordinary 
prudence would manage it if it were his own ; 
(b)  he must use his best endeavours to collect the rents and 
profits thereof ; 
(c)  he must, in the absence of a contract to the contrary out of

(c)  he must, in the absence of a contract to the contrary out of 
the income of the property, pay the Government revenue, all other charges of a public nature '[and all rent accruing due in 
respect thereof during such possession, and any arrears of 
rent in default of payment of which the property may be 
summarily sold ;

(d)  he must, in the absence of  a contract to the contrary, make 
such necessary repairs of the property as he can pay for out 
of the rents and profits thereof after deducting from such 
rents and profits the payments mentioned in clause (c) and 
the interest on the principal money ; 
(e)  he must not commit any act which is destructive or 
permanently injurious to the property ; 
(f) where he has insured the whol e or any part of the property 
against loss or damage by fire, he  must, in case of such loss 
or damage, apply any money which he actually receives 
under the policy or so much thereof as may be necessary, in 
reinstating the property, or, if the mortgagor so directs in 
reduction or discharge of the mortgage-money ; 
(g)  he must keep clear, full an d accurate accounts of all sums 
received and spent by him as mortgagee, and, at any time 
during the continuance of the mortgage, give the mortgagor, 
at his request and cost, true copies of such accounts and of

at his request and cost, true copies of such accounts and of 
the vouchers by which they are supported; 
(h)  his receipts from the mortgaged property, or, where such 
property is personally occupied  b y  h i m ,  a  f a i r  o c c u p a t i o n -
rent in respect thereof, shall, after deducting the expenses 
[properly incurred for the management of the property and 
the collection of rents and profits and the other expenses] 
mentioned in clauses (c) and (d); and interest thereon be 
debited against him in reduction of the amount (if any) from 
time to time due to him on account of interest and so far as 
such receipts exceed any interest due, in reduction or 
discharge of the mortgage-money; the surplus, if any, shall 
be paid to the mortgagor ; 
(i)  when the mortgagor tenders, or deposits in manner 
hereinafter provided, the amount  for the time being due on

hereinafter provided, the amount  for the time being due on 
the mortgage, the mortgagee must, notwithstanding the 
provisions in the other clauses of  this section, account for his 
receipts from the mortgaged property from the date of the tender or from the earliest time when he could take such 
amount out of Court, as the case may be [and shall not be

entitled to deduct any amount therefrom on account of any 
expenses incurred after such date  or time in connection with 
the mortgaged property].  
Loss occasioned by his default.  If the mortgagee fail to perform 
any of the duties imposed upon him by this section, he may, when 
accounts are taken in pursuance of a decree made under this Chapter, be 
debited with the loss, if any, occasioned by such failure.  
 
77.  Receipts in lieu of interest. Nothing in section 76, clauses 
(b), (d), (g) and (h), applies to case s where there is a contract between the 
mortgagee and the mortgagor that the receipts from the mortgaged 
property shall, so long as the mortga gee is in possession of the property, 
be taken in lieu of interest on the principal money, or in lieu of such 
interest and defined portions of the principal. 
 
Priority 
  
78. Postponement of prior mortgagee.  Where, through the 
fraud, misrepresentation or gross ne glect of a prior mortgagee, another

Priority 
  
fraud, misrepresentation or gross ne glect of a prior mortgagee, another 
person has been induced to advance money on the security of the mortgaged property, the prior mortgagee shall be postponed to the 
subsequent mortgagee.  
 
79.  Mortgage to secure uncertain amount when maximum is 
expressed. If a mortgage made to secure future advances, the performance 
of an engagement or the balance of a running account, expresses the 
maximum to be secured thereby, a su bsequent mortgage of the property 
shall, if made with notice of the pr ior mortgage, be postponed to the prior 
mortgage in respect of all advances or debts not exceeding the maximum, 
though made or allowed with notice of the subsequent mortgage. 
A mortgages Sultanpur to his bankers, B & Co., to secure the 
balance of his amount with them to the extent of Rs. 10,000. A then

balance of his amount with them to the extent of Rs. 10,000. A then 
mortgages Sultanpur to C, to secure Rs. 10,000, C having notice of the 
mortgage to B & Co., and C gives notice to B & Co., of the second 
mortgage. At the date of the second mortgage, the balance due to B & Co. 
does not exceed Rs. 5,000. B & Co., subsequently advanced to A sums

making the balance of the account against him exceed the sum of Rs. 
10,000. B & Co. are entitled, to the extent of Rs. 10,000, to priority over C. 
 
80.  Tacking abolished.  [Repealed by section 41 of the Transfer 
of Property (Amendment Act, 1929 (XX of 1929)]. 
 
Marshalling and Contribution 
81. Marshalling securities. If the owner of two or more 
properties mortgages them to one person and then mortgages one or more 
of the properties to another person, the subsequent mortgagee is, in the 
absence of a contract to the contrary, entitled to have the prior mortgage-
debt satisfied out of the property or properties not mortgaged to him, so 
far as the same will extend, but not so as to prejudice the rights of the 
prior mortgagee or of any other person who has for consideration 
acquired an interest in any of the properties. 
 
82.  Contribution to mortgage-debt. [Where property subject to 
a mortgage belongs to two or more persons having distinct and separate

a mortgage belongs to two or more persons having distinct and separate 
rights of ownership therein, the di fferent shares in or parts of such 
property owned by such persons are, in  the absence of a contract to the 
contrary, liable to contribute rateably to  the debt secured by the mortgage, 
and for the purpose of determining the rate at which each such share or part shall contribute, the value thereof shall be deemed to be its value at 
the date of the mortgage after deduction of the amount of any other mortgage or charge to which it may have been subject on that date]. 
Where, of two properties belonging to the same owner, one is mortgaged 
to secure one debt and then both are mortgaged to secure another debt, 
and the former debt is paid out of th e former property, each property is, in

and the former debt is paid out of th e former property, each property is, in 
the absence of a contract to the contrary, liable to contribute rateably to the latter debt after deducting the amount of the former debt from the value 
of the property out of which it has been paid. 
Nothing in this section applies to a property liable under section 81 
to the claim of the [subsequent] mortgagee. 
 
Deposit in Court

83. Power to deposit in Court money due on mortgage.  At any 
time after the principal money '[payable in respect of any mortgage has 
become due] and before a suit for redemption of the mortgaged property 
is barred, the mortgagor, or any other person entitled to institute such suit, may deposit, in any Court in wh ich he might have instituted such 
suit, to the account of the mortgag ee, the amount remaining due on the 
mortgage. 
Right to money deposited by mortgagor . The Court shall 
thereupon cause written notice of the deposit to be served on the 
mortgagee, and the mortgagee may on presenting a petition (verified in 
manner prescribed by law for the verification of plaints) stating the amount then due on the mortgage, and his willingness to accept the 
money so deposited in full discharge of  such amount, and on depositing 
in the same Court the mortgaged-deed '[and all documents in his possession or power relating to the mortgaged property] apply for and

in the same Court the mortgaged-deed '[and all documents in his possession or power relating to the mortgaged property] apply for and 
receive the money, and the mortgage deed ^and all such other 
documents] so deposited shall be deliv ered to the mortgagor or such other 
person as aforesaid. 
Where the mortgagee is in possession of the mortgaged property, 
the Court shall, before paying to him the amounts so deposited, direct him 
to deliver possession thereof to the mortgagor and at the cost of the 
mortgagor either to re-transfer the mortgaged property to the mortgagor or to such third person as the mortgagor may direct or to execute and 
(where the mortgage has been effected  by a registered instrument) have 
registered and acknowledgment in writ ing that any right in derogation of 
the mortgagor's interest transfe rred to the mortgage has been 
extinguished. 
 
84.  Cessation of interest.  When the mortgagor or such other

84.  Cessation of interest.  When the mortgagor or such other 
person as aforesaid has tendered or deposited in Court under section 83 
the amount remaining due on the mortgage, interest on the principal money shall cease from the date of the tender or ^in the case of a deposit, 
where no previous tender of such amount has been made] as soon as the mortgagor or such other person as aforesaid has done all that has to be 
done by him to enable the mortgagee to take such amount out of Court, 
[and the notice required by section 83 has been served on the mortgagee: 
Provided that, where the mortgagor has deposited such amount without

having made a previous tender ther eof and has subsequently withdrawn 
the same or any part thereof, interest on the principal money shall be 
payable from the date of such withdrawal]. 
Nothing in this section or in section 83 shall be deemed to deprive the 
mortgagee of his right to interest when  there exists a contract that he shall 
be entitled to a reasonable notice before payment or tender of the mortgage-money [and such notice has been given before the making of the 
tender or deposit, as the case may be]. 
 
Suit for Foreclosure, Sale or Redemption 
 
85. Parties to suits for Forec losure, sale and redemption.  
[Repealed by the Code of Civil Proc edure. 1908 (Act of 1908), section 156 
and Schedule V.] 
 
Foreclosure and Sale 
 
             86 to 90. [Repealed by the -Code of Civil Procedure, 1908 (Act V of 
1908), section 156 and Schedule V.] 
 
Redemption   
 
91. Persons who may sue for redemption.  Besides the mortgagor,

91. Persons who may sue for redemption.  Besides the mortgagor, 
any of the following persons may redeem, or institute a suit for 
redemption of, the mortgaged property, namely: - 
(a)  any person (other than the mortgagee of the interest sought 
to be redeemed) who has any in terest in, or charge upon, the 
property mortgaged or in or upon the right to redeem the 
same; 
(b)  any surety for the payment of  the mortgage-debt or any part 
thereof; or 
(c) any creditor of the mortgagor who has in a suit for the 
administration of his estate ob tained a decree for sale of the 
mortgaged property.]

92. Subrogation.  Any of the persons referred to in section 91 
(other than the mortgagor) and an y co-mortgagor shall, on redeeming 
property subject to the mortgage, have, so far as regards redemption, 
foreclosure or sale of such property, the same rights as the mortgagee 
whose mortgage he redeems may have against the mortgagor or any other 
mortgagee. 
The right conferred by this section is called the right of subrogation, 
and a person acquiring the same is said to be subrogated to the rights of 
the mortgagee whose mortgage he redeems. 
A person who has advanced to a mortgagor money with which the 
mortgage has been redeemed shall be  subrogated to the rights of the 
mortgagee whose mortgage has been redeemed, if the mortgagor has by a 
registered instrument agreed that such persons shall be so subrogated. 
Nothing in this section shall be deemed to confer a right of 
subrogation on any person unless the mortgagor in respect of which the

subrogation on any person unless the mortgagor in respect of which the 
right is claimed has been redeemed in full. 
 
93. Prohibition of tacking.  No mortgagee paying off a prior 
mortgage, whether with or without notice of an intermediate mortgage, shall thereby acquire any priority in re spect of his original security; and, 
except, in the case provided for by  section 79, no mortgagee making a 
subsequent advance to the mortgagor whether with or without notice of 
an intermediate mortgage, shall thereb y acquire any priority in respect of 
his security for such subsequent advance. 
 
94.  Rights of mesne mortgagee.  Where a property is 
mortgaged for successive debts to successive mortgagees, a mesne 
mortgagee has the same rights against mortgagees posterior to himself as 
he has against the mortgagor].  
 
95.  Right of redeeming co-mortgagor to expenses. Where one

95.  Right of redeeming co-mortgagor to expenses. Where one 
of several mortgagors redeems the mortgaged property, he shall, in 
enforcing his right of subrogatio n under section 92 against his co-
mortgagors, be entitled to add to the mortgage-money recoverable from them such proportion of the expenses properly incurred in such 
redemption as is attributable to their share in the property.

96. Mortgage by deposit of title-deeds.  The provisions 
hereinbefore contained which apply to a simple mortgage shall, so far as 
may be, apply to a mortgage by deposit of title-deeds. 
 
97. Application of proceeds.  [Repealed by the Code of Civil 
Procedure, 1908 (Act V of 1908), S. 156 and Sch V]. 
 
Anomalous Mortgages 
 
            98. Rights and liabilities of pa rties to anomalous mortgages.  In 
the case of ^an anomalous mortgage],  the rights and liabilities of the 
parties shall be determined by th eir contract as evidenced in the 
mortgage-deed, and so far as such contract does not extend, by local 
usage. 
 
99. Attachment of mortgaged property.  Rep. by the Code of 
Civil Procedure 1908 (Act V of 1908), S. 156 and Sch. V. 
 
Charges 
 
100.  Charges.  Where immovable property of one person by act 
of parties or operation of law made security for the payment of money to 
another, and the transaction does not amount to a mortgage, the latter

another, and the transaction does not amount to a mortgage, the latter 
person is said to have a charge on the property; and all the provisions 
hereinbefore contained [which apply to a simple mortgage shall, so far as 
may be, apply to such charge].  
Nothing in this section applies to the charge of a trustee on the 
trust-property for expenses properly incurred in the execution of his trust 
[and, save as otherwise expressly provided by any law for the time being 
in force, no charge shall be enforced against any property in the hands of a 
person to whom such property has b een transferred for consideration and 
without notice of the charge].  
 
 101. No merger in case of subsequent encumbrance.  Any 
mortgagee of, or person having a charge upon, immovable property, or 
any transferee from such mortgagee or charge-holder, may purchase or

101. No merger in case of subsequent encumbrance.  Any 
any transferee from such mortgagee or charge-holder, may purchase or 
otherwise acquire the rights in the property of the mortgagor or owner, as 
the case may be, without thereby causing the mortgage or charge to be

merged as between himself and any su bsequent mortgagee of, or person 
having charge upon, the same property; and no such subsequent 
mortgagee or charge-holder shall be entitled to foreclose or sell such 
property without redeeming the prior mortgage or charge, or otherwise 
than subject thereto. 
 
Notice and Tender 
 
102.  Service or tender on or to agent.  Where the person on or to 
w h o m  a n y  n o t i c e  o r  t e n d e r  i s  t o  b e  s e r v e d  o r  m a d e  u n d e r  t h i s  C h a p t e r  does not reside in the district in which the mortgaged property of some 
part thereof is situate, service or tend er on or to an agent holding a general 
power-of-attorney from such person or otherwise duly authorised to 
accept such service or tender shall be deemed sufficient. 
Where no person or agent on whom such notice should be served 
can be found or is known] to the. person required to serve the notice, the

can be found or is known] to the. person required to serve the notice, the 
later person may apply to any Court in which a suit might be brought for 
redemption of the mortgaged property, and such Court shall direct in 
what manner such notice shall be served, and any notice served in 
compliance with such direction shall be deemed sufficient: 
Provided that, in the case of a notice required by Section 83, in the 
case of a deposit, the application shall be made to the Court in which the deposit has been made]. 
Where no person or agent to whom  such tender should be made 
can be found or is known] to the pers on desiring to make the tender, the 
later person may deposit '[in any Court in which a suit might be brought 
for redemption of the mortgaged property] the amount sought to be 
tendered, and such deposit shall have the effect of a tender of such 
amount.

amount.  
 
103. Notice, etc., to or by pers on incompetent to contract.  
Where, under the provisions of this Chap ter, a notice is to be served [on or 
by], or a tender or deposit made or accepted or taken out of Court by, any 
person incompetent to contract, such no tice may be served on or by], or 
tender or deposit made, accepted, or taken by the legal curator of the property of such person; but where there is no such curator, and it is

requisite or desirable in the interests of  such person that a notice should be 
served or a tender or deposit made under the provisions of this Chapter, 
application may be made to any Court in which a suit might be brought 
for the redemption of the mortgage to appoint a guardian ad litem for the 
purpose of serving or receiving service of such notice, or making or 
accepting such tender, or making or taking out of Court such deposit, and 
for the performance of all consequential acts which could or ought to be 
done by such person if he were comp etent to contract; and the provisions 
of [Order XXXII in the First Schedule to the Code of Civil Procedure, 1908 (V of 1908)] shall, so far as may be, apply to such application and to the 
parties thereto and to the guardian appointed thereunder. 
 
104.  Power to make rules.  The High Court may, from time to 
time, make rules consistent with this Act for carrying out, in itself and in

time, make rules consistent with this Act for carrying out, in itself and in 
the Courts of Civil Judicature subject to its superintendence, the 
provisions contained in this Chapter.

CHAPTER V 
OF LEASES OF IMMOVABLE PROPERTY 
 
105.  Lease defined. A lease of immovable property is a transfer 
of a right to enjoy such property, made for a certain time, express or 
implied, or in perpetuity, in consideration of a price paid or promised, or 
of money, a share of crops, service or any other thing of value, to be 
rendered, periodically or on specifie d occasions to the transferor by the 
transferee, who accepts the transfer on such terms. 
Lessor, lessee, premium and rent defined . The transferor is called 
the lessor, the transferee is called the lessee, the price is called the 
premium, and the money, service or other thing to be so rendered is called 
the rent. 
 
106. Duration of certain leases in absence of written contract or 
local usage.  In the absence of a contract or local law or usage to the 
contrary, a lease of immovable property for agricultural or manufacturing 
purposes shall be deemed to be a le ase from year to year, terminable, on

purposes shall be deemed to be a le ase from year to year, terminable, on 
the part of either lessor or lessee, by  six months' notice expiring with the 
end of a year of the tenancy; and a lease of immovable property for any 
other purpose shall be deemed to be a lease from month to month, 
terminable, on the part of either lesso r or lessee, by fifteen days' notice 
expiring with the end of a month of tenancy. 
Every notice under this section must  be in writing signed by or on 
behalf of the person giving it, and [either be sent by post to the party who 
is intended to be bound by it or be tendered or delivered personally to 
such party, or to one of his family or servants at his residence, or (if such 
tender or delivery is not practicable) affixed to a conspicuous part of the 
property. 
 
107.  Leases how made.  A lease of immovable property from

property. 
 
107.  Leases how made.  A lease of immovable property from 
year to year, or for any term exceed ing one year, or reserving a yearly 
rent, can be made only by a registered instrument.

All other leases of immovable property may be made either by a 
registered instrument or by oral agreement accompanied by delivery of 
possession. 
Where a lease of immovable property is made by a registered 
instrument, such instrument or, wher e there are more instruments than 
one, each such instrume nt shall be executed by  both the lessor and the 
lessee: 
Provided that the [Provincial Government] may, from time to time, 
by notification in the [official Gazette ], direct that leases of immovable 
property, other than leases from year to year, or for any term exceeding 
one year, or reserving a yearly rent, or any class of such leases, may be 
made by unregistered instrument or  by oral agreement without delivery 
of possession.  
 
108.  Rights and liabilities of lessor and lessee.  In the absence of 
a contract or local usage to the co ntrary, the lessor and the lessee of 
immovable property, as against one another, respectively, possess the

immovable property, as against one another, respectively, possess the 
rights and are subject to the liab ilities mentioned in the rules next 
following, or such of them as are applicable to the property leased:- 
(A) Rights and Liabilities of the Lessor 
(a)  the lessor is bound to discl ose to the lessee any material 
defect in the property, with re ference to its intended, use of 
which the former is and the later is not aware, and which the later could not with ordinary care discover; 
(b) the lessor is bound, on the lessee's request, to put him in 
possession of the property; 
(c)  the lessor shall be deemed to  contract with the lessee that, if 
the later pays the rent reserved by the lease and performs 
the contracts binding on the lessee, he may hold the property 
during the time limited by the lease without interruption. 
The benefit of such contract shall be annexed to and go with the

The benefit of such contract shall be annexed to and go with the 
lessee's interest as such and may be enforced by every person in whom 
that interest is for the whole or any p art thereof from time to time vested. 
(d)  if during the continuance of  the lease any accession is made 
to the property such accession (s ubject to the law relating to

alluvion for the time being in force) shall be deemed to be 
comprised in the lease ; 
(e)  if by fire, tempest or flood, or violence of an army or of a 
mob or other irresistible force, any material part of the 
property be wholly destroyed or rendered substantially and 
permanently unfit for the purposes for which it was let, the 
lease shall, at the option of the lessee, be void: 
Provided that, if the injury be occasioned by the wrongful act or 
default of the lessee, he shall not be en titled to avail himself of the benefit 
of this provision: 
(f)  if the. lessor neglects to make, within a reasonable time after 
notice, any repairs which he is bound to make to the property, the lessee may make the same himself, and deduct 
the expense of such repairs with  interest from the rent or 
otherwise recover it from the lessor ; 
(g)  if the lessor neglects to make any payment which he Is 
bound to make, and which, if not made by him, is

bound to make, and which, if not made by him, is 
recoverable from the lessee or against the property, the 
lessee may make such payment himself, and deduct it with 
interest from the rent, or otherwise recover it from the lessor 
; 
(h)  the lessee may ^even after the determination of the lease] 
remove, at any time [whilst he is in possession of the 
property leased but not afterwards] all things which he has 
attached to the earth: provided he leaves the property in the 
state in which he received it; 
(i)  when a lease of uncertain duration determines by any 
means except the fault of the lessee, he or his legal 
representative is entitled to all the crops planted or sown by 
the lessee and growing upon the property when the lease 
determines, and to free ingress and egress to gather and 
carry them ; 
(j)  the lessee may transfer absolutely or by way of mortgage or

(j)  the lessee may transfer absolutely or by way of mortgage or 
sub-lease the whole or any p art of his interest in the 
property, and any transferee of such interest or part may

again transfer it. The lessee shall not, by reason only of such 
transfer, cease to be subject to any of the liabilities attaching 
to the lease; 
noting in this clause shall be d eemed to authorize a tenant having 
an untransferable right of occupancy, the farmer of an estate in respect of 
which default has been made in paying revenue, or the lessee of an estate 
under the management of a Court of Wards, to assign his interest as such tenant, farmer or lessee: ' 
(k)  the lessee is bound to disclose to the lessor any fact as to the 
nature or extent of the intere st which the lessee is about to 
take of which the lessee is, and the lessor is not aware, and 
which materially increases the value of such interest; 
(l)  the lessee is bound to pay or  tender, at the proper time and 
place, the premium or rent to the lessor or his agent in this 
behalf; 
(m)  the lessee is bound to keep, and on the termination of the 
lease to restore, the property in as good condition as it was

behalf; 
lease to restore, the property in as good condition as it was 
in at the time when he was put in possession subject only to 
the changes caused by reasonable wear and tear or 
irresistible force, and to allow the lessor and his agents, at all 
reasonable times during the term, to enter upon the property and inspect the condition thereof and give or leave notice of 
any defect, in such condition, and when such defect has been 
caused by any act or default on the part of the lessee, his servants or agents, he is bound,  to make it good within three 
months after such notice has been given or left; 
(n)  if the lessee becomes aware of any proceeding to recover the 
property or any part thereof, or of any encroachment made 
upon, or any interference with, the lessor's rights concerning 
such property, he is bound to give, with reasonable

such property, he is bound to give, with reasonable 
diligence, notice thereof to the lessor; 
(o)  the lessee may use the property and its products (if any) as a 
person of ordinary prudence would use them if they were 
his own; but he-must not use, or permit another to use, the 
property for a purpose other than that for which it was 
leased, or fell '[or sell] ti mber, pull down or damage

buildings ^belonging to the lessor, or] work mines or 
quarries not open when the lease was granted, or commit 
any other act which is destruct ive or permanently injurious 
thereto; 
(p)  he must not, without the lessor's consent, erect on the 
property any permanent structure, except for agricultural purposes; and 
(q) on the determination of the lease, the lessee is bound to 
put the lessor into possession of the property. 
 
109. Rights of lessor's transferee.  If the lessor transfers the 
property leased, or any part thereof, or any part of his interest therein, the 
transferee, in the absence of a contrac t to the contrary, shall possess all the 
rights, and, if the lessee so elects, be  subject to all the liabilities of the 
lessor as to the property or part transfe rred so long as he is the owner of it;  
but the lessor shall not, by reason on ly of such transfer, cease to be 
subject to any of the liabilities imposed upon him by the lease, unless the

subject to any of the liabilities imposed upon him by the lease, unless the 
lessee elects to treat the transferee as the person liable to him: 
Provided that the transferee is not entitled to arrears or rent due 
before the transfer, and that, if the less ee, not having reason to believe that 
such transfer has been made, pays rent to the lessor, the lessee shall not be 
liable to pay such rent over again to the transferee. 
The lessor, the transferee and th e lessee may determine what 
proportion of the premium or rent re served by the lease is payable in 
respect of the part so transferred, and, in case they disagree, such determination may be made by any Court having jurisdiction to entertain 
a suit for the possession of the property leased. 
 
110.  Exclusion of day on which term commences.  Where the

110.  Exclusion of day on which term commences.  Where the 
time limited by a lease of immovable property is expressed commencing from a particular day in computing that  time such day shall be excluded. 
Where no day of commencement is na med, the time so limited begins 
from the making of the lease. 
Duration of lease for year . Where the time so limited is a year or a 
number of years, in the absence of an express agreement to the contrary,

the lease shall last during the whol e anniversary of the day from which 
such time commences. 
Option to determine lease. Where the time so limited is expressed 
to be terminable before its expiration, and the lease omits to mention at 
whose option it is so terminable, th e lessee, and not the lessor, shall have 
such option.  
 
111. Determination of lease.  A lease of immovable property 
determines:- 
(a) by efflux of the time limited thereby; 
(b) where such time is limited conditionally on the happening of 
some event-by the happening of such event; 
(c)  where the interest of the lessor in the property terminates 
on, or his power to dispose of the same extends only to, the 
happening of any event-by th e happening of such event; 
(d)  in case the interests of th e lessee and the le ssor in the whole 
of the property become vested at the same time in one 
person in the same right; 
(e)  by express surrender; that is to say, in case the lessee yields

(e)  by express surrender; that is to say, in case the lessee yields 
up his interest under the leas e, to the lessor by mutual 
agreement between them; 
(f) by implied surrender; 
(g) by forfeiture; that is to say,  (1) in case the lessee breaks an 
express condition which provides that on breach thereof the lessor may re-enter;  or (2) in  case the lessee renounces his 
character as such by setting up a title in a third person or by 
claiming title in himself; [or (3) the lessee is adjudicated an 
insolvent and the lease provides  that the lessor may re-enter 
on the happening of such event]; and in [any of these cases] 
the lessor or his transferee [giv es notice in writing to the 
lessee of] his intention to determine the lease; and  
(h) on the expiration of a notice to determine the. lease, or to 
quit, or of intention to quit, the property leased, duly given 
by one party to the other.

A lessee accepts from his lessor a new lease of the property leased, 
to take effect during the continuance of the existing lease. This is an 
implied surrender of the former lease, and such lease determines 
thereupon. 
 
112. Waiver of forfeiture.  A forfeiture under section 111, clause 
(g), is waived by acceptance of rent which has become due since the 
forfeiture, or by distress for such rent, or by any other act on -the part of 
the lessor showing an intention to treat the lease as subsisting: Provided that the lessor is aware th at the forfeiture has been incurred: 
Provided also that, where rent is accepted after the institution of a suit to eject the lessee on the ground of forfeiture, such acceptance is not a 
waiver.  
113. Waiver of notice to quit.  A notice given under section 111, 
clause (h), is waived, with the express or implied consent of the person to 
whom it is given, by any act on the part of the person giving it showing an

whom it is given, by any act on the part of the person giving it showing an 
intention to treat the lease as subsisting. 
(a) A, the lessor, gives B, the lessee, notice to quit the property 
leased. The notice expires. B tenders, and A accepts, rent 
which has become due in respect of the property since the 
expiration of the notice. The notice is waived. 
(b) A, the lessor, gives B, the lessee, notice to quit the property 
leased. The notice expires and B remains in possession. A 
gives to B as lessee a second noti ce to quit. The first notice is 
waived. 
 
114. Relief against forfeiture for non-payment of rent.  Where a 
lease of immovable property has determined by forfeiture for non-
payment of rent, and the lessor sues to eject the lessee, if, at the hearing of 
the suit, the lessee pays or tenders th e lessor the rent in arrear, together

the suit, the lessee pays or tenders th e lessor the rent in arrear, together 
with interest thereon his full costs of the suit, or gives such security as the 
Court thinks sufficient for making su ch payment within fifteen days, the 
Court may, in lieu of making a decree for ejectment pass an order 
relieving the lessee against the forfei ture; and thereupon the lessee shall 
hold the property leased as if the forfeiture had not occurred.

114-A. Relief against forfeiture in certain other cases.  Where a 
lease of immovable property has determined by forfeiture for a breach of 
an express condition which provides th at on breach thereof the lessor may 
re-enter, no suit for ejectment shall lie unless and until the lessor has served on the lessee a notice in writing:- 
(a) specifying the particular breach complained of; and 
(b) if the breach is capable of remedy, requiring the lessee to 
remedy the breach; 
and (he lessee fails, within a reasonable time from the date of the 
service of the notice, to remedy the breach, if it is capable of remedy. 
Nothing in this section shall apply to an express condition against the 
assigning, 
underletting, parting with the possession, or disposing, of the 
property leased, or to an express conditio n relating to forfeiture in case of 
non-payment of rent.  
 
115. Effect of surrender and forfeiture on under-leases.  The

115. Effect of surrender and forfeiture on under-leases.  The 
surrender, express or implied, of a lease of immovable property does not 
prejudice an under lease of the prop erty or any part thereof previously 
granted by the lessee, on terms and conditions substantially the same 
(except as regards the amount of rent) as those of the original lease; but 
unless the surrender is made for the pu rpose of obtaining a new lease, the 
rent payable by, and the contracts bi nding on, the under-lessee shall be 
respectively payable to and enforceable by the lessor. 
The forfeiture of such a lease annu ls all such under-leases except 
where such forfeiture has been procur ed by the lessor in fraud of the 
under-lessees, or relief against the fo rfeiture is granted under section 114. 
 
116 Effect of holding over.  If a lessee or under-lessee of

116 Effect of holding over.  If a lessee or under-lessee of 
property remains in possession thereof after the determination of the lease 
granted to the lessee, and the lessor or his legal representative accepts rent 
from the lessee or under-lessee, or ot herwise assents to his continuing in 
possession, the lease is, in the absence of an agreement to the contrary, 
renewed from year to year, or from month to month, according to the 
purpose for which the property is le ased, as specified in section 106. 

(a) A lets a house to B for five years. B underlets the house to C 
at a monthly rent of Rs. 100. The five  years expire, but C continues in 
possession of the house and pays the rent to A. Cs lease is renewed from 
month to month. 
(b) A lets a farm to B for the life of C. C dies, but B continue in 
possession with A's assent. B's lease is renewed from year to year. 
 
117. Exemption of leases for agricultural purposes.  None of the 
provisions of this Chapter apply to le ases for agricultural purposes, except 
in so far as the [Provincial Government ] may, by Notification published in 
the [official Gazette], declare all or any of such provisions to be so 
applicable [in the case of all or any of such leases], together with or subject 
to, those of the local law, if any, for the time being in force; Such notification shall not take effect  until the expiry of six months from 
the date of its publication. .

CHAPTER VI 
OF EXCHANGES 
 
118. Exchange defined.  When two persons mutually transfer the 
ownership of one thing for the ownershi p of another, neither thing or both 
things being money only, the transaction is called an 'exchange'.. 
A transfer of property in completion of an exchange can be made only in 
manner provided for the transfer of such property by sale. 
 
119. Right of party deprived of thing received in exchange.  If 
any party to an exchange or any pers on claiming through or under such 
party is by reason of any defect in th e title of the other party deprived of 
the thing or any part of the thing received by him in exchange, them, unless a contrary intention appears from  the terms of the exchange, such 
other party is liable to him or any person claiming through or under him for loss caused thereby, or at the option of the person so deprived, for the 
return of the thing transferred, if st ill in the possession of such other party

return of the thing transferred, if st ill in the possession of such other party 
or his legal representative or a transferee from him without consideration. 
 
120. Rights and liabilities of parties.  Save as otherwise provided 
in this Chapter, each party has the righ ts and is subject to the liabilities of 
a seller as to that which he gives, an d has the rights and is subject to the 
liabilities of a buyer as to that which he takes. 
 
121. Exchange of money.  On an exchange of money, each party 
thereby warrants the genuineness of the money given by, him.  
 
122.  'Gift' defined.  'Gift' is the transfer of certain existing 
movable or immovable property made voluntarily and without 
consideration, by one person, called the donor, to another, called the 
donee, and accepted by or on behalf of the donee. 
Acceptance when to be made . Such acceptance must be made 
during the lifetime of the donor and while he s still capable of giving.

during the lifetime of the donor and while he s still capable of giving. 
If the donee dies before acceptance, the gift is void.

123.  Transfer how effected.  For the purpose of making a gift of 
immovable property, the transfer mu st be effected by a registered 
i n s t r u m e n t  s i g n e d  b y  o r  o n  b e h a l f  o f  the donor, and attested by at least 
two witnesses. 
For the purpose of making a gift of movable property, the transfer 
may be effected either by a registered instrument signed as aforesaid or by 
delivery. 
Such delivery may be made in the same way as goods sold may be 
delivered. 
 
124.  Gift of existing and future property.  A gift comprising both 
existing and future property is void as to the latter. 
 
125.  Gift to several of wh om one does not accept.  A gift of a 
thing to two or more donees, of whom one does not accept it, is void as to 
the interest which he would have taken had he accepted. 
 
126.  When gift may be suspended or revoked.  The donor and 
donee may agree that on the happenin g of any specified event which does

donee may agree that on the happenin g of any specified event which does 
not depend on the will of the donor a gift shall be suspended or revoked;  
but a gift which the parties agree shall be revocable wholly or in 
part, at the mere will of the donor, is void wholly or in part, as the case 
may be. 
A gift may also be revoked in any of the cases (save want or failure 
of consideration) in which, if it were a contract, it might be rescinded. 
Save as aforesaid a gift cannot be revoked. 
Nothing contained in this section shall be deemed to affect the rights of 
transferees for consideration without notice. 
(a)  A gives a field to B, reservin g to himself, with B's assent, the 
right to take back the field incase B and his descendants dies before A. B dies without desce ndants in A's lifetime. A may 
take back the field.

take back the field. 
(b)  A gives a lakh of rupees to B, reserving to himself, with B's 
assent, the right to take back at pleasure Rs. 10,000 out of the

lakh. The gift holds good as to  Rs. 90, 000, but is void as to 
Rs. 10,000, which continue to belong to A. 
 
127.  Onerous gift. Where a gift is in the form of a single transfer 
to the same person of several things of which one is, and the others are 
not, burden by an obligation, die donee can take nothing by the gift unless 
he accepts it fully. 
Where a gift is in the form of two or more separate and 
independent transfers to the same person of several things, the donee is at 
liberty to accept one of them and re fuse the others, although the former 
may be beneficial and the latter onerous. 
Onerous gift to disqualified person. A donee not competent to 
contract and accepting property burdened by any obligation is not bound by his acceptance. But if, after becoming competent to contract and being 
aware of the obligation, he retains the property given, he becomes so 
bound. 
(a)  A has shares in, X, a properous joint stock company, and

bound. 
(a)  A has shares in, X, a properous joint stock company, and 
also shares in Y A joint stock co mpany, in difficulties. Heavy 
calls are expected in respect of the shares in Y. A gives B all 
his shares in joint stock companies. B refuses to accept the 
shares in Y. He cannot take the shares in X. 
(b)  A having a lease for term of years of a house at a rent which 
he and his representatives are bound to pay during the term, 
and which is more than the house can be let for, gives to B 
the lease, and also, as a separate and independent 
transaction a sum of money. B refuses to accept the lease. He 
does not by this refusal forfeit the money. 
128. Universal donee.  Subject to the provisions of section 127, 
where a gift consists of the dono r's whole property, the donee is 
personally liable for all the debts due by [and liabilities of] the donor at

personally liable for all the debts due by [and liabilities of] the donor at 
the time of the gift to the extent of the property comprised therein. 
 
129.  Saving of donations mortis casua and Muslim law.  
Nothing in this Chapter relates to gifts of movable property made in

contemplation of death, or shall be de emed to affect any rule of [Muslim] 
law.

CHAPTER VIII 
OF TRANSFERS OF ACTIONABLE CLAIMS 
 
130. Transfer of actionable claim.  (1) The transfer of an 
actionable claim  whether with or wi thout consideration shall be effected 
only by the execution of an instrument in writing signed by the transferor 
or his duly authorized agent, shall be complete and effectual upon the 
execution of such instrument, and th ereupon all the rights and remedies 
of the transferor, whether by way of damages or otherwise, shall vest in 
the transferee, whether such notice of the transfer as is hereinafter 
provided be given or not: 
Provided that every dealing with the debt or other actionable claim 
by the debtor or other person from or against whom the transferor would, 
but for such instrument of transfer as  aforesaid, have been entitled to 
recover or enforce such debt or othe r actionable claim, shall save where 
the debtor or other, person is a party to the transfer or has received

the debtor or other, person is a party to the transfer or has received 
express notice thereof as hereinafter provided be valid as against such 
transfer. 
(2) The transferee of an actionable claim may, upon the 
execution of such instrument of tran sfer as aforesaid, sue or institute 
proceedings for the same in his own name without obtaining the 
transferor's consent to such suit or  proceedings and without making him a 
party thereto. 
Exception. IV of 1938. Nothing in this se ction applies to the transfer 
of a marine or fire policy of insurance [or affects the provisions of section 
38 of the Insurance Act, 1938]. 
(i)  A owes money to B, who t ransfers the debt to C. B then 
demands the debt from A, who, not having received notice 
of the transfer, as prescribed  in section 131, pays B. The 
payment is valid, and C cannot sue A for the debt.

(ii)  A effects a policy on his own life with an Insurance 
Company and assigns it to a Ba nk for securing the payment 
of an existing or future debt. If A dies, the Bank is entitled to 
receive the amount of the policy and to sue on it without the 
concurrence of A's executor, su bject to the proviso in sub-
section (1) of section 130 and to the provisions of section 132. 
130A. Transfer of policy of marine insurance. (1) A policy of 
marine insurance may be transferred by assignment unless it contains 
terms expressly prohibiting assignment, and may be assigned either 
before or after loss. 
(2)  A policy of marine insurance may be assigned by 
endorsement thereon or in any other customary manner. 
(3)  Where the issued person has p arted with or lost his interest 
in the subject-matter insured, and has n o t ,  b e f o r e  o r  a t  t h e  t i m e  o f  s o  
doing, expressly or impliedly agreed to assign the policy and subsequent assignment of the policy is inoperative.

doing, expressly or impliedly agreed to assign the policy and subsequent assignment of the policy is inoperative. 
Provided that nothing in this sub-section affects the assignment of 
the policy after loss. 
(4)  Nothing in clause (e) of section 6 shall affect the provisions 
of this section. 
 
131. Notice to be in writing, signed.  Every notice of transfer of 
an actionable claim shall be 'i writing,  signed by the tran sferor or his agent 
duly authorized in this behalf, or in case the transferor refuses to sign, by 
the transferee or his agent, and sha ll state the name, and address of the 
transferee. 
 
132.  Liability of transferee of actionable claim.  The transferee 
of an actionable claim shall take it subject to all the liabilities and equities 
to which the transferor was subject in respect thereof at the date of the 
transfer. 
(i)  A transfers to C a debt due to him by B, A being then 
indebted to B. C sues for the debt by B to -y In such suit B is

transfer. 
indebted to B. C sues for the debt by B to -y In such suit B is 
entitled to set off the debt du e by A to him; although C was 
unaware of it at the date of such transfer.

(ii) A executed a bond in favour of B under circumstances 
entitling the former to have it  delivered up and cancelled. B 
assigns the bond to C for value and without notice of such 
circumstances. C cannot enforce the bond against A. 
133. Warranty of solvency of debtor.  Where the transferor of a debt 
warrants the solvency of the debto r, the warranty, in the absence of a 
contract to the contrary, applies only to his solvency at the time of the transfer, and is limited, where the tran sfer is made for consideration, to 
the amount or value of such consideration. 
 
134.  Mortgaged debt.  Where a debt is transferred for the 
purpose of securing an existing or fut ure debt, the debt so transferred, if 
received by the transferor or recovered by the transferee is applicable, first, in payment of the costs of such recovery: secondly, in or towards 
satisfaction of the amount for the ti me being secured by the transfer; and

satisfaction of the amount for the ti me being secured by the transfer; and 
the residue, if any, belongs to the t ransferor or other person entitled to 
receive the same. 
 
135. Assignment of rights under policy of insurance.  Every 
assignee, by endorsement or other wr iting, of the policy of insurance 
against fire, in whom the property in the subject insured shall be 
absolutely vested at the date of the assignment, shall have transferred and 
vested in him all rights of suit as if  the contract contained in the policy had 
been made with himself. 
 
135-A.  Assignment of rights under policy of marine insurance.  (1) 
Where a policy of marine insurance has been assigned so as to pass the 
beneficial interest therein, the assi gnee of the policy is entitled to sue 
thereon in his own name; and the defendant is entitled to make any defence arising out of contract which he  would have been entitled to make 
if the action had been brought in the na me of the person by or on behalf of

if the action had been brought in the na me of the person by or on behalf of 
whom the policy was effected. 
(2)  Where the insurer pays for a total loss, either  of the whole, 
or in the case of goods, of any a pportionable part, of the subject-matter 
insured, he thereupon becomes entitled to take over the interest of the 
insured person in whatever may remain  of the subject-matter so paid for, 
and he is hereby subrogated to all the rights and remedies of the insured

person in and in respect of that subject-matter as from the time of the 
casualty causing the loss. 
(3)  Where the insurer pays for a pa rtial loss, he acquires no title 
to the subject-matter insured, or such part of it as may remain, but' he is 
thereupon subrogated to all rights and remedies of the insured person as 
from the time of the casualty causing the loss, in so far as the insured 
person, has been indemnified by such payment for the loss. 
(4)  Nothing in clause (e) of sect ion 6 shall affect the provisions 
of this section.  
 
136.  Incapacity of officers co nnected with Courts of Justice.  No 
Judge, legal practitioner or officer connected with any Court of Justice shall buy or traffic in, or stipulate for, or agree to receive any share of, or 
interest in, any actionable claim, and no Court of Justice shall enforce, at 
his instance, or at the instance of any person claiming by or through him, any actionable claim, so dealt with by him as aforesaid.

his instance, or at the instance of any person claiming by or through him, any actionable claim, so dealt with by him as aforesaid. 
 
137.  Saving of negotiable instruments, etc. Nothing in the 
foregoing sections of the Chapter applies to stocks, shares or debentures, 
or to instruments which are for the time being by law or custom, 
negotiable, or to any mercantile  document of title to goods. 
Explanation. The expression 'mercantile document of title of goods 
includes a bill of lading, dock-warrant,  ware-house-keeper's certificate, 
railway-receipt, warrant or order for the delivery of goods, and any other 
document used in the ordinary co urse of business as proof of the 
possession or control of goods, or authorizing or purporting to authorize, either by endorsement or by delive ry, the possessor of the document to 
transfer or receive goods thereby represented.

4/28/24, 3:22 PM THE LAND ACQUISITION, ACT, 1894
punjablaws.gov.pk/laws/12.html 1/28THE LAND ACQUISITION ACT, 1894
(Act I of 1894)
C O N T E N T S
 
PART I
        2.           [Repealed]
        3.           Definitions
 
PART II
ACQUISITION
Preliminary Investigation
        4.           Publication of preliminary notification and powers of of ficers
thereupon.
        5.           Notification that particular land is needed for a public purpose
or for a Company .
Objections
      5-A.        Hearing of objections.
Declaration of intended acquisition
        6.           Declaration that land is required for a public purpose.
        7.           After declaration Collector to take order for acquisition.
        8.           Land to be marked out, measured and planned.
        9.           Notice to persons interested.

7.           After declaration Collector to take order for acquisition.
       10.          Power to require and enforce the making of statements as to
names and interests.
Enquiry into measur ements, value
and claims, and awar d by the Collector
       11.          Enquiry and award by Collector .
       12.          Award of Collector when to be final.
     12-A.        Correction of mistake.
       13.          Adjournment of enquiry .
       14.          Power to summon and enforce attendance of witnesses and
production of documents.
       15.          Matters to be considered and neglected.
Taking possession
       16.          Power to take possession.
       17.          Special power in cases of ur gency .
PART III
REFERENCE TO COUR T AND PROCEDURE THEREON
       18.          Reference to Court.
       19.          Collector ’s statement to the Court.

punjablaws.gov.pk/laws/12.html 2/28       20.          Service of notice.
       21.          Restriction on scope of proceedings.
       22.          Proceedings in open Court.
     22-A.        Cross objection.
       23.          Matters to be considered in determining compensation.
       24.          Matters to be neglected in determining compensation.
       25.          Rules as to amount of compensation.
       26.          Form of awards.
       27.          Costs.
       28.          Collector may be directed to pay interest on excess
compensation.
 
PART IV
APPOR TIONMENT  OF COMPENSA TION
       29.          Particulars of apportionment to be specified.
       30.          Dispute as to apportionment.
 
PART V
PAYMENT
       31.          Payment of compensation or deposit of the same in Court.
       32.          Investment of money deposited in respect of lands belonging
to persons incompetent to alienate.

PAYMENT
       33.          Investment of money deposited in other cases.
       34.          Payment of interest.
 
PART VI
TEMPORAR Y OCCUP ATION OF  LAND
       35.          Temporary occupation of waste or arable land. Procedure
when dif ference as to compensation exists.
       36.          Power to enter and take possession, and compensation on
restoration.
       37.          Difference as to condition of land.
 
PART VII
ACQUISITION OF  LAND FOR COMP ANIES
       38.          Company may be authorised to enter and survey .
     38-A.        Industrial concern to be deemed Company for certain
purposes.
       39.          Previous consent of Commissioner and execution of
agreement necessary .
       40.          Previous enquiry .
       41.          Agreement with Provincial Government.

purposes.
       42.          Publication of agreement.
       43.          Sections 39 to 42 not to apply where Government bound by
agreement to provide land for Companies.

punjablaws.gov.pk/laws/12.html 3/28     43-A.        Restrictions on transfer , etc.
       44.          How agreement with Railway Company may be proved.
 
PART VIII
       45.          Service of Notices.
       46.          Penalty for obstructing acquisition of land.
       47.          Magistrate to enforce surrender .
       48.          Completion of acquisition not compulsory , but compensation
to be awarded when not completed.
       49.          Acquisition of part of house or building.
       50.          Acquisition of land at cost of a local authority or Company .
       51.          Exemption from stamp duty and fees.
       52.          Notice in case of suits for anything done in pursuance of Act.
       53.          Code of Civil Procedure to apply to proceedings before Court.
       54.          Appeals in proceedings before Court.
       55.          Power to make rules.

53.          Code of Civil Procedure to apply to proceedings before Court.
 
[1]THE LAND ACQUISITION ACT , 1894
[2 February 1894]
 
An Act to amend the law for the acquisition of land
for public purposes and for Companies.
 
WHEREAS it is expedient to amend the law for the acquisition of land
needed for public purposes and for Companies and for determining the
amount of compensation to be made on account of such acquisition;
 
PART I
1.   Short title, extent and commencemen t.– (1) This Act may be called
the Land Acquisition Act, 1894;
      [2][(2)  It extend to the whole of Pakistan ]; and
      (3)  It shall come into force on the first day of March 1894.
 
2.   [Repeal]. Repealed partly by the Repealing and Amending Act, 1914 (X
of 1914), section 3 and Schedule II, and partly by the Repealing Act, 1938 (I

of 1938), section 2 and Schedule .

punjablaws.gov.pk/laws/12.html 4/283.   Definitions.–  In this Act, unless  there is something  repugnant in the
subject or context:-
         (a)   the expression “land” includes benefits to arise out of land, and
things attached to the earth or permanently fastened to anything
attached to the earth:
         (b)   the expression “person interested” include all persons claiming an
interest in compensation to be made on account of the acquisition of
land under this Act; and a person shall be deemed to be interested in
land if he is interested in an easement affecting the land;
       [3][(c)   the expression “Collector” means the Collector of a District
appointed under the Punjab Land Reve nue Act, 1967 (XVII of
1967) and includes any officer specially appointed by the Board
of Revenue or the Commissioner:]
     [4][(cc)    the expression “Commissioner” means a Commissioner of a
Division appointed under the Punjab Land Revenue Act, 1967

(XVII of 1967) and includes an Additional Commissioner:]
       [5][(d)   the expression “Court” means a principal Civil Court of original
jurisdiction, and includes the Court of any Additional District Judge
and any Civil Judge whom the Provincial Government may appoint,
by name or by virtue of his office, to perform concurrently with any
such principal Civil Court, all or any of the functions of the Court
under this Act, within any specified area; provided that in the case of
a Civil Judge such functions shall be exercised only up to the limits
of his pecuniary jurisdiction]:
         (e)   the expression “Company” means a Company registered under the
[6][Companies Ordinance, 1984], or under the (English) Companies
Acts, 1862 to 1890, or incorporated by an Act of Parliament [7][of

the United Kingdom] or [8][by a Pakistan law], or by Royal Charter
or Letters Patent [9][and includes a society registered under the
Societies Registration Act, 1860, and a Registered Society within
the meaning of the Co-operative Societies Act, 1912[10]]:
          (f)   the expression “public purpose” include s the provision of village-
sites in districts in which the [11][Provincial Government] shall
have declared by notification in the official Gazette that it is
customary for the Government to make such provision: and
         (g)   the follow ing persons shall be deemed persons “entitled to act” as
and to the extent hereinafter provided (that is to say)–
                 trustees for other persons beneficially interested shall be deemed
the person s entitled to act with reference to any such case, and

punjablaws.gov.pk/laws/12.html 5/28that to the same extent as the persons beneficially interested could
have acted if free from disability;
                      a married woman, in cases to which the English law is applicable,
shall be deemed the person so entitled to act, and whether of full age or
not, to the same extent as if she were unmarried and of full age; and
                 the guardians of minors and the committees or managers of
lunatics or idiots shall be deemed respectively the persons so
entitled to act, to the same extent as the minors, lunatics or idiots
themselves, if free from disability , could have acted:
                 Provided that–
                     (i)   no person shall be deemed “entitled to act” whose interest in
the subject-matter shall be shown to the satisfaction of the
Collector or Court to be adverse to the interest of the person
interested for whom he would otherwise be entitled to act;

                           (ii)    in every such case the person interested may appear by a next
friend or, in default of his appearance by a next friend, the
Collector or Court, as the case may be, shall appoint a guardian
for the case to act on his behalf in the conduct thereof;
                   (iii)   the provisions of Chapter XXXI of the [12]Code of Civil
Procedure shall, mutatis mutandis, apply in the case of
persons interested appearing before a Collector or Court by
a next friend, or by a guardian for the case, in proceedings
under this Act; and
                   (iv)   no person “entitled to act” shall be competent to receive
the compe nsation-money payable to the person for whom
he is entitled to act unless he would have been competent

(iv)   no person “entitled to act” shall be competent to receive
to alienate the land and receive and give a good dischar ge
for the purchase-money on a voluntary sale.
 
PART II
4.   Publication of preliminary notification and powers of officers
thereupon.– [13][(1) Whenever it appears to the Collector of the District that
land in any locality is needed or is likely to be needed for any public purpose or
for a Company, a notification to that effect shall be published in the official
Gazette, and the Collector shall cause public notice of the substance of such
notification to be given at convenient places in the said locality].
      (2)  Thereupon it shall be lawful for any officer, either generally or
specially authorised by [14][the Collector of the District] in this behalf, and
for his servants and workmen,–

(2)  Thereupon it shall be lawful for any officer, either generally or
            to enter upon and survey and take levels of any land in such locality;
            to dig or bore into the subsoil;

punjablaws.gov.pk/laws/12.html 6/28            to do all other acts necessary to ascertain  whether the land is adapted
for such purpose;
            to set out the bound aries of the land proposed to be taken and the
intended line of the work (if any) proposed to be made thereon;
            to mark such levels, boundaries and lines by placing marks and
cutting trenches; and,
            where otherwise the survey cannot be completed and the levels
taken and the bound aries and lines marked, to cut down and clear
away any part of any standing crop, fence or jungle:
      Provided that no person shall enter into any building or upon any
enclosed court or garden attached to a dwelling-house (unless with the
consent of the occupier thereof) withou t previously giving such occupier at
least seven days’  notice in writing of his intention to do so.
      [15][(3) The officer so authorised shall at the time of such entry pay or

tender payment for all necessary damage to be done as aforesaid, and, in
case of dispute as to the sufficiency of the amount so paid or tendered, he
shall at once refer the dispute to the decision of the Collector or other chief
revenue of ficer of the District, and such decision shall be final].
 
[16][5.   Notification that particular land is needed for a public purpose or for
a Company.– Where land is to be acquired for a public purpose, the [17]
[Commissioner], and where land is to be acquired for a Company, the Provincial
Government, is satisfied, after considering the result of the survey, if any, made
under sub-section (2) of section 4, or if no survey is necessary, at any time, that any
particular land included in a locality notified under sub-section (1) of section 4 is

needed for a public purpose or a Company, as the case may be, a notification to
that effect shall be published in the official Gazette, stating the district or other
territorial division in which the land is situate, the purpose for which it is needed,
its approximate area and situation, and where a plan has been made of the land, the
place where such plan may be inspected, and the Collector shall cause public
notice to be given of the substance of the notification at convenient places on or
near the land to be acquired].
 
[18][Objections
5-A.   Hearing of objections.– (1) Any person interested in any land which has
been notified under section 5 as being needed for a public purpose or for a
Company may, within thirty days after the issue of the notification, object to the

acquisition of the land or of any land in the locality, as the case may be.
      (2)  Every objection under sub-section (1) shall be made to the Collector
in writing, and the Collector shall give the objector an opportunity of being
heard either in person or by pleader  and shall, after hearing all such
objections and after making such further inquiry , if any, as he thinks

punjablaws.gov.pk/laws/12.html 7/28necessary , submit the case for the decision of the [19][Commissioner]
together with the record of the proce edings held by him and a report
containing his recommendations on the objections. The decision of the [20]
[Commissioner] on the objections shall be final.
      (3)  Where land is needed for a Company , the Collector shall, after
making such enquiries as he deems necessary , also make his
recommendations to the [21][Commissioner] with regard to the area that in
his opinion is reasonable for the purpose.
      (4)  For the purpose of this section, a person shall be deemed to be
interested in land who would be entitled to claim an interest in
compensation if the land were acquired under this Act.]
 
6.   Declaration that land is required for a public purpose.– (1) Subject, to
the provisions of Part VII of this Act, [22][when the [23][Commissioner]] is

satisfied, after considering the report, if any, made under section 5-A, sub-
section (2)], that any particular land is needed for a public purpose, or for a
Company, a declaration shall be made to that effect under the signature of [24]
[Commissioner] or of some officer duly authorised to certify [25][such] order:
      Provided that no such declaration shall be made unless the compensation to
be awarded for such property is to be paid by a Company, or wholly or partly out
of public revenues or some fund controlled or managed by a local authority.
      (2)  The declaration shall be published in the official Gazette, and shall
state the district or other territorial division in which the land is situate, the
purpose for which it is needed, its approximate area, and, where a plan shall

have been made of the land, the place where such plan may be inspected.
      (3)  The said declaration shall be conclusive evidence that the land is
needed for a public purpose or for a Company , as the case may be; and, after
making such declaration, the [26][Commissioner] may acquire the land in
manner hereinafter appearing.
      [27][(4) When the area in respect of which the said declaration is made is
less than the area previously notified under sub-section (1) of section 4,
such previous notification, so far as it relates to the excess area, shall be
deemed to have been superseded by the said declaration].
 
7.   After declaration Collector to take order for acquisition.– Whenever
any land shall have been so declared to be needed for a public purpose or for

a Company, the [28][Commissioner], or some officer authorised by the [29]
[Commissioner] in this behalf, shall direct the Collector to take order for the
acquisition of the land.

punjablaws.gov.pk/laws/12.html 8/28 
8.   Land to be marked  out, measur ed and planned.–  The Colle ctor shall
thereupon cause the land (unless it has been already marked out under
section 4) to be marked out. He shall also cause it to be measured, and if no
plan has been made thereof, a plan to be made of the same.
 
9.   Notice to persons interested.– (1) The Collector shall then cause public
notice to be given at convenient places on or near the land to be taken, stating
that the Government intends to take possession of the land, and that claims to
compensation for all interests in such land may be made to him.
      (2)  Such notice shall state the particulars of the land so needed, and
shall require all persons interested in the land to appear personally or by
agent before the Collector at a time and place therein mentioned (such time
not being earlier than fifteen days after the date of publication of the notice),

and to state the nature of their respective interests in the land and the
amount and particulars of their claims to compensation for such interests
and their objections (if any) to the measurements made under section 8. The
Collector may in any case require such statement to be made in writing and
signed by the party or his agent.
      (3)  The Colle ctor shall also serve notice to the same effect on the
occupier (if any) of such land and on all such persons known or believed to
be interes ted therein , or to be entitled to act for persons so interested, as
reside or have agen ts authorised to receive service on their behalf, within
the revenue district in which the land is situate.
      (4)  In case any person so interested resides elsewhere, and has no such

agent , the notice shall be sent to him by post in a letter addressed to him at
his last known resid ence, address or place of business and registered under
Part III of the [30]Indian Post Of fice Act, 1866.
      [31][(5) The Collector shall also serve notice of the enquiry to be held
under section 11 (such notice not being less than fifteen days prior to the date
fixed under sub-section (2) for determination of claims and objections) on the
Department of Government, local authority or Company, as the case may be,
for which land is being acquired, and require it to depute a duly authorised
representative to attend the enquiry on its behalf for the purpose of making
objections (if any) to the measurement of the land, claims to any interest in
the land or the amount of any compensation. Such authorised representative
shall be a party to the proceedings].

10. Power  to requir e and enfor ce the mak ing of statements as to names
and inter ests.–  (1) The Collector may also require any such person to make
or deliver to him, at a time and place mentioned (such time not being earlier
than fifteen days after the date of the requisition), a statement containing, so
far as may be practicable, the name of every other person possessing any
interest in the land or any part thereof as co-proprietor , sub-proprietor ,

punjablaws.gov.pk/laws/12.html 9/28mortgagee, tenant or otherwise, and of the nature of such interest, and of the
rents and profits (if any) received or receivable on account thereof for three
years next preceding the date of the statement.
      (2)  Every person required to make or deliver a statement under this
section or section 9 shall be deemed to be legally bound to do so within the
meaning of sections 175 and 176 of the Pakistan Penal Code.[32]
 
Enquiry into measur ements, value and claims and awar d by the Collector .
11. Enquiry and award by Collector .– On the day so fixed, or on any
other day to which the enquiry has been adjourned, the Collector shall
proceed to enquire into the objections (if any) which any person interested
[33][and a Department of Government, a local authority , or a Company , as
the case may be], has stated pursuant to a notice given under section 9 to the

measurements made  under section 8, and into the value of the land [34][at
the date of the publication of the notification under section 4, sub-section
(1)], and into the respective interests of the persons claiming the
compensation and shall make an award under his hand of–
         (i)   the true area of the land;
        (ii)   the compensation which in his opinion should be allowed for the
land; and
       (iii)   the apportionment of the said compensat ion among all the persons
known or believed to be interested in the land, of whom, or of
whose claims, he has information, whether or not they have
respectively appeared before him.
 
12. Award of Collector  when to be final.–  (1) Such award shall be filed in
the Collec tor’s office and shall, except as hereinafter provided, be final and

conclusive evidence , as between the Collector and the persons interested,
whether they have respectively appeare d before the Collector or not, of the
true area and value of the land, and the apportionment of the compensation
among the persons interested.
      (2)  The Collector shall give immediate notice of his award to such of
the perso ns interested as are not present personally or by their
representatives when the award is made.
 
[35][12-A.  Corr ection of mistake.–  Any clerical or arithmetical mistake in
the award arising therein from any accidental slip or omission may, at any
time, be corrected by the Collector either of his own motion or on the
application of any of the parties].
 
13. Adjournment of enquiry .– The colle ctor may, for any cause he thinks

fit, from time to time, adjourn the enquiry to a day to be fixed by him.

punjablaws.gov.pk/laws/12.html 10/2814. Power to summon and enforce attendance of witnesses and production
of documents.– For the purpose of enquiries under this Act the Collector shall
have power to summon and enforce the attendance of witnesses, including the
parties interested or any of them, and to compel the production of documents by
the same means, and (so far as may be) in the same manner, as is provided in the
case of a Civil Court under the [36]Code of Civil Procedure.
 
15. Matters to be cons idered and neglected.–  In determ ining the amount
of compen sation the Collector shall be guided by the provisions contained
in sections 23 and 24.
 
16. Power  to take possession.–  When the Collecto r has made an award
under section 11, he may, [37][subject to the provision of section 31], take
possession of the land, which shall thereupon [38][vest absolutely in the [39]
[Government]] free from all encumbrances.

[40][17. Special power in cases of urgency.– (1) In cases of urgency, whenever
the [41][Commissioner] so directs, the Collector, though no such award has
been made, may, on the expiration of fifteen days from publication of the notice
mentioned in sub-section (1) of section 9, take possession of any land needed
for public purposes or for a Company. Such land shall thereupon vest
absolutely in the Government, free from all encumbrances:
      Provided that the [42][Commissioner] shall not issue any direction to the
Collector under this sub-section unless the Department of Government, the
local autho rity, or Company , as the case may be, for which the land is being
acquired, has first deposited the estimated cost of acquisition of such land as

determined by the Collector of the district, keeping in view the provisions
      (2)  Whenever, owing to any sudden change in the channel of any navigable
Administration to acquire the immediate possession of any land for the
maintenance of their traffic or for the purpose of making thereon a river-side or
ghat station, or of providing convenient connection with or access to any such
station, or whenever owing to a similar emergency it becomes necessary for the
[43][Commissioner] to acquire the immediate possession of any land for the
purposes of maintaining traffic over a public road, the Collector may,
immediately after the publication of the notice mentioned in sub-section (1)

and with the previous sanction of the [44][Commissioner], enter upon and take
possession of such land, which shall thereupon vest absolutely in the

punjablaws.gov.pk/laws/12.html 11/28      Provided that the Collector shall not take possession of any building or part
of a building under this sub-section without giving to the occupier thereof at
least forty-eight hours’ notice of his intention so to do, or such longer notice as
may be reasonably sufficient to enable such occupier to remove his movable
property from such building without unnecessary inconvenience.
      (3)  In every case under either of the preceding sub-sections the
Collector shall at the time of taking possession offer to the persons
interested compensa tion for the standin g crops and trees (if any) on such
land and for any other damage sustained by them caused by such sudden
dispossession and not excepted in section 24; and, in case such offer is not
accepted, the value of such crops and trees and the amount of such other
damage shall be allowed for in awarding compensation for the land under

the provisions herein contained.
      (4)  In cases where in the opinion of the [45][Commissioner], the
provisions of sub-section (1) or sub-s ection (2) are applicable, the [46]
[Commissioner] may direct that the provisions of sections 5 and 5-A shall
not apply, and, if he does so direct, a declaration may be made under section
6 in respe ct of the land at any time after the publication of the notification
under sub-section (1) of section 4].
 
PART III
18. Refer ence to Court.–  (1) Any person interested who has not accepted
the award may, by written application  to the Collector , require that the
matter be referred by the Collector for the determination of the Court,
whether his objection be to the measurement of the land, the amount of the

compensation, the person to whom it is payable, or the apportionment of the
compensation among the persons interested.
      (2)  The application shall state the grounds on which objection to the
award is taken:
      Provided that every such application shall be made,–
      (a)  if the person makin g it was present or represented before the
Collector at the time when he made his award, within six weeks
from the date of the Collector ’s award;
      (b)  in other cases, within six weeks of the receipt of the notice from the
collector under section 12, sub-section (2) or within six months from
the date of the Collector ’s award, whichever period shall first expire.
      [47][(3) Notwithstanding anything to the contrary contained in section
21, the Provincial Government may, if it has not accepted the award, refer

[47][(3) Notwithstanding anything to the contrary contained in section
the matter to the Court within a perio d of six months from the date of
reference unless in its opinion there is a prima facie case for inquiry into
and determination of the objection against the award].

punjablaws.gov.pk/laws/12.html 12/28 
19. Collector ’s statement to the Court.–  (1) In making the reference, the
Collector shall state for the information of the Court, in writing under his
hand,–
      (a)  the situation and extent of the land, with particulars of any trees,
building or standing crops thereon;
      (b)  the names  of the persons whom he has reason to think interested in
such land;
      (c)  the amount awarded for damages and paid or tendered under
sections 5 and 17, or either of them and the amount of compensation
awarded under section 1 1; and
      (d) if the objection be to the amount of the compensation, ground on
which the amount of compensation was determined.
      (2)  To the said stateme nt shall be attached a schedule giving the
particulars of the notices served upon, and of the statements in writing made
or delivered by the parties interested respectively .

20. Service of notice.–  The Court shall thereupon cause a notic e specifying
the day on which the Court will proce ed to determine the objection, and
directing their appea rance before the court on that day, to be served on the
following persons, namely:-
      (a)  the applicant;
      (b)  all persons  intereste d in the objection, except such (if any) of them
as have consented without protest to receive payment of the
compensation awarded; and
      (c)  if the objection is in regard to the area of the land or to the amount
of the compensation, the Collector , [48][and the Department of
Government, local authority or Compa ny, as the case may be, for
which land is being acquired].
 
21. Restriction on scope of proceedings. – The scope of the inquiry in
every such proceedi ng shall be restricte d to a consideration of the interests

of the persons af fected by the objection.
 
22. Proceedings in open Court.–  Every such proceed ing shall take place in
open Court, and all persons entitled to practise in any Civil Court  in the
province shall be entitled to appear , plead and act (as the case may be) in
such proceeding.
 
[49][22-A. Cross objection.– The Provincial Government, or a local authority
or a Company for which land is being acquired, may lodge a cross objection to
the objection made by any person interested and the Court may reduce the
amount awarded by the Collector if it considers it just and proper].

punjablaws.gov.pk/laws/12.html 13/2823. Matters to be consider ed in determining compensation.–  (1) In
determining the amount of compensatio n to be awarded for land acquired
under this Act, the Court shall take into consideration–
      first, the market-value of the land at the date of the publication of the
[50][notification under section 4, sub-section (1)].
      [51][Explanation– For the purpose of determining the market-value, the Court
shall take into account transfer of land similarly situated and in similar use.
The potential-value of the land to be acquired if put to a different use shall
only be taken into consideration if it is proved that land similarly situated and
section (1) of section 4, been transferred with a view to being put to the use

   (i)   if the market-value has been increased in consequence of the land
being put to a use which is unlawful or contrary to public policy that
use shall be disrega rded and the market-value shall be deemed to be
  (ii)   if the market-value of any building has been increased in consequence of
the building being so overcrowded as to be dangerous to the health of the
inmates, such overcrowding shall be disregarded and the market-value
shall be deemed to be the market-value of the building if occupied by
such number of persons only as can be accommodated in it without risk
of danger to health from overcrowding].
      secondly , the damage sustained by the person interested, by reason of

the taking of any standing crops or trees  which may be on the land at the
time of the Collector ’s taking possession thereof;
      thirdly, the damag e (if any) sustained by the person interested, at the
time of the Collect or’s taking possession of the land, by reason of
severing such land from his other land;
      fourthly , the dama ge (if any) sustained by the person interested, at the
time of the Collector ’s taking possession of the land, by reason of the
acquisition injuriously affecting his other property , movable or
immovable, in any other manner , or his earnings;
      fifthly, if, in consequence of the acquisition of the land by the Collector, the
person interested is compelled to change his residence or place of business,
the reasonable expenses (if any) incidental to such change; and

        sixthly, the damage (if any) bona fide resulting from diminution of the profits
of the land between the time of the publication of the declaration under section
6 and the time of the Collector’s taking possession of the land.
      [52][(2) In addition to the market-value of the land as above provided, the
Court shall award a sum of fifteen per centum on such market-value, in
consideration of the compulsory nature of the acquisition, if the acquisition has

punjablaws.gov.pk/laws/12.html 14/28been made for a public purpose and a sum of twenty-five per centum on such
market-value if the acquisition has been made for a Company].
 
24. Matters to be neglected in determinin g compensation.–  But the Court
shall not take into consideration–
      first, the degree of ur gency which has led to the acquisition;
      secondly , any disinc lination of the person interested to part with the land
acquired;
      thirdly, any dama ge sustained by him which, if caused by a private
person, would not render such person liable to a suit;
      fourthly , any damage which is likely to be cause d to the land acquired,
after the date of the publication of the declaration under section 6, by or
in consequence of the use to which it will be put;
      fifthly , any increa se to the value of the land acquired likely to accrue
from the use to which it will be put when acquired;

      sixthly, any increase to the value of the other land of the person interested
likely to accrue from the use to which the land acquired will be put ; or
      seventhly , any outlay or improvements on, or disposal of, the land
acquired, commenced, made or effected without the sanction of the
Collector after the date of the publication of the [53][notification under
section 4, sub-section (1)].
 
25.  Rules as to amount of compensation.– (1) When the applicant has made a
claim to compensation, pursuant to any notice given under section 9, the amount
awarded to him by the Court shall not exceed the amount so claimed [54][* * *].
      (2)  When the applicant has refused to make  such claim or has omitted
without sufficient reason (to be allowed  by the Judge) to make such claim,

(2)  When the applicant has refused to make  such claim or has omitted
the amount awarded by the Court shall in no case exceed the amount
awarded by the Collector .
      (3)  When the applicant has omitted for a sufficient reason (to be allowed by
the Judge) to make such claim, the amount awarded to him by the Court shall not
be less than, and may exceed, the amount awarded by the Collector.
 
26. Form of awards.–  [55][(1)] Ever y award under this part shall be in
writing signed by the Judge, and shall specify the amount awarded under
clause first of sub-sec tion (1) of section 23, and also the amounts (if any)
respectively awarded under each of the other clauses of the same sub-
section, together with the grounds of awarding each of the said amounts.
      [56][(2) Every such award shall be deemed to be a decree and the
statement of the grounds of every such award a judgement within the

[56][(2) Every such award shall be deemed to be a decree and the
meaning of section 2, clause (2), and section 2, clause (9), respectively , of
the Code of Civil Procedure, 1908[57]].

punjablaws.gov.pk/laws/12.html 15/2827.   Costs.–  (1) Every such award shall also state the amount of costs
incurred in the Proceedings under this part, and by what persons and in what
proportions they are to be paid.
      (2)  When the award of the Collector is not upheld, the costs shall
ordinarily be paid by the Collector, unless the Court shall be of opinion that
the claim of the applicant was so extravagant or that he was so negligent in
putting his case before the Collector that some deduction from his costs
should be made or that he should pay a part of the Collector’s costs.
 
28.   Collector  may be directed to pay inter est on excess compensation.–
If the sum which, in the opinion of the Court, the Collector ought to have
awarded as compen sation is in excess of the sum which the Collector did
award as compensat ion, the award of the Court may direct that the Collector

shall pay [58][compound interest on such excess at the rates of eight per
centum] per annum from the date on which he took possession of the land to
the date of payment of such excess into Court.
      [59][Provided that in all cases where the Court has directed that
Collector shall pay interest on such excess at the rate of six per centum from
the date on which possession was taken and the payment of compensation
or a part thereof has not been made up to the commencement of the Land
Acquisition (West Pakistan Amendmen t) Act, 1969, the rate of compound
interest on such excess on balance shall be eight per centum].
 
PART IV
29.   Particulars of apportionment to be specified.–  Where there are
several persons interested, if such persons agree in the apportionment of the

PART IV
compensation, the particulars of such apportionment shall be specified in
the award, and as between such persons the award shall be conclusive
evidence of the correctness of the apportionment.
 
30. Dispute as to appor tionment.–  Whe n the amount of compensation has
been settled under section 11, if any dispute arises as to the apportionment
of the same or any part thereof, or as to the persons to whom the same or
any part thereof is payable, the Collector may refer such dispute to the
decision of the Court.
 
PART V
PAYMENT
[60][31. Payment of compensation or deposit of the same in Court.–  (1)
When the Collector has made an award under section 1 1–
         (a)  if the persons interested entitled to compensation under the award and
the Provincial Government accept the award and intimate their

(a)  if the persons interested entitled to compensation under the award and
acceptance in writing to the Collector before the expiry of the period

punjablaws.gov.pk/laws/12.html 16/28prescribed in sub-section (2) of section 18 for making an application
to the Collector for referring the award to the Court, or in sub-section
(3) of the said section for referring the award to the Court by the
Provincial Government, whichever is later, or if the period specified
in sub-section (2) of the said section for making an application to the
Collector or in sub-section (3) for referring the award to the Court has
expired and no such application or reference has been made, the
Collector shall, before taking possession of the land, tender payment
of the full amount of compensation awarded by him to the persons
entitled thereto according to the award, and shall pay it to them unless
prevented by some one or more of the contingencies mentioned in
sub-section (2);
         (b)  if the persons interes ted entitled to comp ensation under the award

or the Provincial Government object to the award and an
application has been made to the Collector under sub-section (2)
of section 18 for referring the award to the Court or the award has
been refer red to the Court by the Provincial Government under
sub-section (3) of that section, the Collector shall, before taking
possession of the land, tender payment of the compensation
awarded by him or the estimated cost of acquisition of such land
as determi ned by the Collector of the district under sub-section (1)
of section  17, whichever is less, to the persons entitled thereto
under the award and shall pay it to them  unless prevented by some
one or more of the contingencies mentioned in sub-section (2):
      Provided that no payment under clause (b) shall be made until the person

entitled to compensation furnishes to the satisfaction of the Collector a
security for refund of the amount, if any, which may subsequently be found to
be in excess of the compensation awarded to him by the Court].
      (2)  If they shall not consent to receive it, or if there be no person
competent to alienate the land, or if there be any dispute as to the title to
receive the compensation or as to the apportionment of it, the Collector
shall deposit the amount of the comp ensation in the Court to which a
reference under section 18 would be submitted:
      Provided that any person admitted to be interested may receive such
payment under protest as to the suf ficiency of the amount:
      Provided also that no person who has received the amount otherwise than
under protest shall be entitled to make any application under section 18:

Provided also that no person who has received the amount otherwise than
      Provided also that nothing herein contained shall affect the liability of any
person, who may receive the whole or any part of any compensation awarded
under this Act, to pay the same to the person lawfully entitled thereto.
      (3)  Notwithstanding anything in this section  the Collector may, with the
sanction of the [61][Commissioner] instead of awarding a money
compensation in respect of any land, make any arrangement with a person
having a limited interest in such land, either by the grant of other lands in

punjablaws.gov.pk/laws/12.html 17/28exchange, the remission of land-revenue on other lands held under the same
title, or in such other way as may be equitable having regard to the interests
of the parties concerned.
      (4)  Nothing in the last foregoing sub-secti on shall be construed to
interfere with, or limit the power of the Collector to enter into any
arrangement with any person interested in the land and competent to contact
in respect thereof.
 
32. Investment of money deposited in respect of lands belonging to
persons incompetent to alienate.–  (1) If any money shall be deposited in
Court under sub-sec tion (2) of the last preceding section and it appears that
the land in respect whereof the same was awarded belonged to any person
who had no power to alienate the same, the Court shall–
      (a)  order the money to be invested in the purchase of other lands to be

held under the like title and conditions of ownership as the land in
respect of which such money shall have been deposited was held, or
      (b)  if such purchase cannot be effected forthwith, then in such
Government or other approved securities as the Court shall think fit;
and shall direct the payment of the interest or other proceeds arising from
such investment to the person or persons who would for the time being have
been entitled to the possession of the said land, and such moneys shall
remain so deposited and invested until the same be applied–
    (i)  in the purchase of such other lands as aforesaid; or
   (ii)  in payment to any person or persons becoming absolutely entitled
thereto.
      (2)  In all cases of moneys deposited to which this section applies, the
Court shall order the costs of the following matters, including therein all

thereto.
reasonable charges and expenses incidental thereto, to be paid by the
Collector , namely:-
            (a)  the costs of such investments as aforesaid;
            (b)  the costs of the orders for the payment of the interest or other
proceeds of the securities upon which such moneys are for the time
being invested, and for the payment out of Court of the principal of
such moneys, and of all proceedings relating thereto, except such as
may be occasioned by litigation between adverse claimants.
 
33.   Investment of money deposited in other  cases.–  Whe n any money
shall have been deposited in Court under this Act for cause other than that
mentioned in the last preceding section, the Court may, on the application of
any party interested or claiming an interest in such money , order the same to

be invested in such Government or other approved securities as it may think
proper , and may direct the interest or other proceeds of any such investment
to be accumulated and paid in such manner as it may consider will give the
parties interested therein the same benefit therefrom as they might have had

punjablaws.gov.pk/laws/12.html 18/28from the land in respect whereof such money shall have been deposited or
as near thereto as may be.
 
34.   Payment of inter est.–  Whe n the amount of such compensation is not
paid or deposited on or before taking possession of the land, the Collector
shall pay the amou nt awarded with [62][compound interest at the rate of
eight per centum] per annum from the time of so taking possession until it
shall have been so paid or deposited [63][:]
      [64][Provided that any waiver of the above right by the land owner shall
be void and he shall be entitled to the said interest notwithstanding any
agreement to the contrary].
 
PART VI
35.   Temporary occupa tion of waste or arable land. Procedur e when
differ ence as to compensation exists.–  (1) Subjec t to the provisions of Part
VII of this Act, whenever it appears to the [65][Commissioner] that the

temporary occupation and use of any waste or arable land are needed for
any public purpose or for a Company , the [66][Commissioner] may direct
the Collector to procure the occupation and use of the same for such term as
it shall think fit, not exceeding three years from the commencement of such
occupation.
      [67][(2) The Colle ctor shall cause public notice of the substance of the
direction to be given at convenient place s in the locality in which the land is
situate, and thereupo n it shall be lawful for any officer, either generally or
specially authorised by the Collector in this behalf, and for the servants and
workmen of such officer, to enter upon and survey and take levels of any
land in such locality .]
      [68][(3) On receipt of plans detailing the land acquired, the Collector

shall give notice in writing to the persons interested in such land of the
purpose for which the same is needed and shall, for the occupation and use
thereof for such term as aforesaid, and for the material, if any, to be taken
therefrom, pay to them such compensation, either in a gross sum of money
or by monthly or other periodical payments as shall be agreed upon in
writing between him and such persons respectively .]
      [69][(4)]   In case the Collector  and the persons interested differ as to the
sufficiency of the compensation or apportionment thereof, the Collector
shall refer such dif ference to the decision of the Court.
 
36. Power  to enter  and take possession, and compensation on
restoration.–  (1) On payment of such compensation, or on executing such

punjablaws.gov.pk/laws/12.html 19/28agreement or on making a reference under section 35, the Collector may
enter upon and take possession of the land, and use or permit the use thereof
in accordance with the terms of the said notice.
      (2)  On the expiration of the term, the Collector shall make or tender to
the persons interested compensation for the damage (if any) done to the land
and not provided for by the agreemen t, and shall restore the land to the
persons interested therein:
      Provided that, if the land has become permanently unfit to be used for the
purpose for which it was used immediately before the commencement of such
term, and if the persons interested shall so require, the [70][Commissioner]
shall proceed under this Act to acquire the land as if it was needed permanently
for a public purpose or for a Company.
 
37. Differ ence as to condition of land.–  In case the collecto r and persons

interested differ as to the condition of the land at the expiration of the term,
or as to any matter connected with the said agreement, the Collector shall
refer such dif ference to the decision of the Court.
 
PART VII
38. Company may be authorised to enter  and survey .– [71][(1) The [72]
[Commissioner] may authorise any officer of any Company desiring to
acquire land for its purpose to exercise the powers conferred by sub-section
(2) of section 4].
      (2)  In every such case section 4 shall be construed as if for the words
“for such purpose” the words “for the purposes of the Company” were
substituted; and [73][sub-section (3) of section 4] shall be construed as if
after the words “the of ficer” the words “of the Company” were inserted.

[74][38-A.  Industrial concern to be deemed Company for certain
purposes.–  An industrial conc ern, ordinarily employing not less than one
hundred workmen owned by an individual or by an association of
individuals and not being a Company , desiring to acquire land for the
erection of dwelling houses for workm en employed by the concern or for
the provis ion of amenities directly connected therewith shall, so far as
concerns the acquisition of such land, be deemed to be a Company for the
purposes of this Part, and the references to Company in sections 5A, 6, 7, 17
and 50 shall be interpreted as references also to such concern].
 
39. Previous consent of [75][Commissioner] and execution of agreement
necessary .– The provi sions of sections 6 to 37 (both inclusive) shall not be

put in force in order to acquire land for any Company , unless with the

punjablaws.gov.pk/laws/12.html 20/28previous consent of the [76][Commissioner] nor unless the Company shall
have executed the agreement hereinafter mentioned.
 
40. Previous enquiry.– (1) Such consent shall not be given unless the [77]
[Commissioner] be satisfied, [78][either on the report of the Collector under
section 5-A, sub-section (2), or] by an enquiry held as hereinafter provided–
        [79][(a)   that the purpose of the acquisition is to obtain land for the
erection of dwelling houses for workmen employed by the
Company or for the provision of amenities directly connected
therewith or
      [80][(aa)    that such acquisition  is needed for the construction of some
building or work for a Company which is engaged or is taking
steps for engaging itself in any industry  or work which is for a
public purpose], or
           (b)   that such acquisition is needed for the construction of some work,

and that such work is likely to prove useful to the public], [or][81]
        [82][(c)   that the area proposed to be acquired is reasonable for the purpose].
      (2)  Such enquiry shall be held by such officer and at such time and
place as the [83][Commissioner] shall appoint.
      (3)  Such officer may summon and enforce the attendance of witnesses
and compel the production of documents by the same means and, as far as
possible, in the same manner as is provided by the [84]Code of Civil
Procedure in the case of a Civil Court .
41. Agreement with Provincial Governm ent.–  [85][* * *] If the [86]
[Commissioner] is satisfied [87][after considering the report, if any, of the
Collector under section 5-A, sub-section  (2), or on the report of the officer

making an inquiry under section 40] that [88][the object of the proposed in
acquisition is to obtain land for one of the purposes referred to clause (a) or
clause (aa) or clause  (b) of sub-section (1) of section 40] [89][he] shall [90][*
* *] requir e the Company to enter into an agreement [91][with the Provincial
Government], providing to the satisfaction of the [92][Provincial
Government] for the following matters, namely:-
        (1)   the [93][payment to the [94][Commissioner]] of the cost of the
acquisition;
        (2)   the transfer , on such payment, of the land to the Company;
        (3)   the terms on which the land shall be held by the Company;

punjablaws.gov.pk/laws/12.html 21/28    [95][(4)   where the acquisition is for the purpose of erecting dwelling
houses or the provision of amenities connected herewith, the time
within which, the conditions on which and the manner in which the
dwelling houses or amenities shall be erected or provided; and
        (5)   Where the acquisition is for a purpose falling under clause (b) of sub-
section (1) of section 40, the time within which and the conditions on
which the work shall be constructed and maintained].
 
42. Publication of agreement.–  Every such agreem ent shall, as soon as
may be after its execution, be published [96][* * *] in the [97][official
Gazette] [98][and the acquisition shall be deemed to have been made subject
to the terms of such agreement].
 
43. Sections 39 to 42 not to apply where Government bound by
agreement to provide land for Companies.– The provisions of sections 39

to 42, both inclusive, shall not apply and the corresponding sections of the
[99]Land Acquisition Act, 1870, shall be deemed never to have applied, to the
acquisition of land for any Railway or other Company, for the purposes of
which, [100][under any agreement with such Company, the Secretary of State
for India in Council, the Secretary of State, [101][the [102][Federal]
government or any Provincial Government] is or was bound to provide land].
 
[103][43-A.      Restrictions on transfer , etc.–  No Company for which any
land is acquired under this part shall be entitled to transfer the said land or
any part thereof by sale, mortgage, gift, lease or otherwise, except with the
previous sanction of the provincial Government].
 
44. How agreement with Railway Company may be proved.–  In the case

of the acquisition of land for the purpose of a Railway Company , the
existence of such an agreement as is mentioned in section 43 may be proved
by the production of a printed copy thereof purporting to be printed by order
of Government.
 
PART VIII
45. Service of Notices.–  (1) Service of any notice under this Act shall be
made by delivering or tendering a copy thereof signed, in the case of a
notice under section 4, by the officer therein mentioned, and, in the case of
any other notice, by or by order of the Collector or the Judge.
      (2)  Whenever it may be practicable, the service of the notice shall be
made on the person therein named.
      (3)  When such person cannot be found, the service may be made on any

(2)  Whenever it may be practicable, the service of the notice shall be
adult male member of his family residing with him; and, if no such adult male

punjablaws.gov.pk/laws/12.html 22/28member can be found, the notice may be served by fixing the copy on the outer
door of the house in which the person therein named ordinarily dwells or
carries on business, or by fixing a copy thereof in some conspicuous place in
the office of the officer aforesaid or of the Collector or in the court-house, and
also in some conspicuous part of the land to be acquired:
      Provided that, if the Collector or Judge shall so direct, a notice may be
sent by post, in a letter addressed to the person named therein at his last
known residence, address or place of business and registered under Part III
of the [104]Indian Post Office Act, 1866, and service of it may be proved by
the production of the addressee’ s receipt.
 
46. Penalty for obstructing acquisition of land.–  Whoever willfully
obstructs any person in doing any of the acts authorised by section 4 or

section 8, or willfully fills up, destroys, damages or displaces any trench or
mark made under section 4, shall, on conviction before a Magistrate, be
liable to imprisonme nt for any term not exceeding one month, or to fine not
exceeding fifty rupees, or to both.
 
47. Magistrate to enforce surrender.– If the Collector is opposed or impeded
in taking possession under this Act of any land, he shall, if a Magistrate,
enforce the surrender of the land to himself and, if not a Magistrate, he shall
apply to a Magistrate [105][* * *] and such Magistrate [106][* * *] shall enforce
the surrender of the land to the Collector.
 
48. Completion of acquisition not compu lsory , but compensation to be
awarded when not completed.–  (1) Except in the case provided for in

section 36, the [107][Commissioner] shall be at liberty to withdraw from the
acquisition of any land of which possession has not been taken.
      (2)  Whenever the [108][Commissioner] withdraws from any such
acquisition, the Collector shall determin e the amount of compensation due
for the damage suffered by the owner in consequence of the notice or of any
proceedings thereun der, and shall pay such amount to the person interested,
together with all costs reasonably incurred by him in the prosecution of the
Proceedings under this Act relating to the said land.
      (3)  The provisions of Part III of this Act shall apply , so far as may be, to
the determination of the compensation payable under this section.
 
49. Acquisition of part of house or build ing.–  (1) The provisions of this

Act shall not be put in force for the purpose of acquiring a part only of any
house, manufactory or other building, if the owner desires that the whole of
such house, manufactory or building shall be so acquired:
        Provided that the owner may, at any time before the Collector has made his
award under section 11, by notice in writing withdraw or modify his expressed

punjablaws.gov.pk/laws/12.html 23/28desire that the whole of such house, manufactory or building shall be so acquired:
      Provided also that, if any question shall arise as to whether any land
proposed to be taken under this Act does or does not form part of a house,
manufactory or building within the meaning of this section, the Collector
shall refer the determination of such question to the Court and shall not take
possession of such land until after the question has been determined.
      In decidin g on such a reference, the Court shall have regard to the
question whether the land proposed to be taken is reasonably required for
the full and unimpaired use of the house, manufactory or building.
      (2)  If, in the case of any claim under section 23, sub-section (1), thirdly,
by a person interested, on account of the severing of the land to be acquired
from his other land, the [109][Commissioner]  is of opinion that the claim is

unreasonable or excessive, [110][he] may, at any time before the Collector has
made his award, order the acquisition of the whole of the land of which the
land first sought to be acquired forms a part.
      (3)  In the case last hereinbefore provided for, no fresh declaration or
other proceedings under sections 6 to 10, both inclusive, shall be necessary;
but the Collector shall without delay furnish a copy of the order of the [111]
[Commissioner] to the person interested, and shall thereafter proceed to
make his award under section 1 1.
50. Acquisition of land at cost of a local authority or Company .– (1)
Where the provisio ns of this Act are put in force for the purpose of
acquiring land at the cost of any fund controlled or managed by a local
authority or of any Company , the charges of and incidental to such

acquisition shall be defrayed from or by such fund or Company .
      [112][(1-A) Any charges to be defrayed from the funds of a local authority
or a Company under sub-section (1), may be recovered, in addition to any other
mode of recovery provided in any other law, as arrears of land revenue].
      (2)  In any proceeding held before a Collector or Court in such cases the
local authority or Company concerned may appear and adduce evidence for
the purpose of determining the amount of compensation:
      Provided that no such local authority or Company shall be entitled to
demand a reference under section 18.
 
51. Exemption from stamp duty and fees.– No award  or agreement made
under this Act shall be chargeable with stamp duty, and no person claiming
under any such award or agreement shall be liable to pay any fee for a copy
of the same.

52. Notice in case of suits for anything done in pursuance of Act.–  No
suit or other procee ding shall be commenced or prosecuted against any
person for anything done in pursuance of this act, without giving to such

punjablaws.gov.pk/laws/12.html 24/28person a month’ s previous notice in writing of the intended proceeding, and
of the cause thereof, nor after tender of suf ficient amends.
 
53. Code of Civil Procedure to apply to proceedings befor e Court.–  Save
in so far as they may be inconsistent with anything contained in this Act, the
provisions of the [113]Code of Civil Proce dure shall apply to all proceedings
before the Court under this Act.
 
[114][54.   Appeals in proceedings befor e Court.–  Subject to the provisions
of the Code of Civil Procedure 1908, applicable to appeals from original
decrees, and notwithstanding anything to the contrary in any enactment for
the time being in force, an appeal shall only lie in any proceedings under
this Act to the High court from the award, or from any part of the award, of
the Court and from any decree of the High Court passed on such appeal as

aforesaid, an appeal shall lie to [115][the Supre me Court] subject to the
provisions contained in section 110 of the Code of Civil Procedure, 1908,
and in order XL V thereof].
 
55. power to make rules.– (1) The [116][Provincial Government] shall [117][*
* *] have power to make rules consistent with this Act for the guidance of
officers in all matters connected with its enforcement, and may from time to
time alter and add to the rules so made.
      [118][* * * * * * *  * * * * *]
      (2)  The power to make, alter and add to rules under sub-section (1)
shall be subject to the condition of the rules being made, altered or added to
after previous publication.
      (3)  All such rules, alterations and additions shall [119][* * *] be
published in the Of ficial Gazette, and shall thereupon have the force of law .

punjablaws.gov.pk/laws/12.html 25/28[1]
For statement of objects and reasons, see Gazette of India, 1892, Pt. V, p. 32; for Report of the Select Committee, see ibid., 1894, Pt. V, p. 23 and for Proceedings in Council,
see ibid., 1892, Pt. VI, section 25, and ibid., 1894, pp. 19, 24 to 42.
    This Act had been declared to be in force in Baluchistan by the British Baluchistan Laws Regulation, 1913 (II of 1913).
    It had been applied to Phulera in the Excluded Area of Upper Tanawal to the extent the Act is applicable in the N.W.F.P., subject to certain modifications, see N.W.F.P. (Upper Tanawal)
(Excluded Area) Laws Regulation, 1950.
    It had been extended to Excluded Area of Upper Tanawal other than Phulera by the N.W.F.P. (Upper Tanawal) (Excluded Area) Laws Regulation, 1950 and declared to be in
force in that area with effect from 1st June, 1951, see N.W.F.P., Gazette, Extraordinary, dated 1-6-51.

    For local modifications see the Town Improvement Act, 1922 (Punjab Act IV of 1922), section 59 and schedule, and the Thal Development Act, 1949 (Punjab Act XV of 1949),
section 35 and schedule, and the Karachi Development Order, 1957 (P.O. 5 of 1957).
[2]
Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (Ordinance XXI of 1960), section 3 and 2nd schedule, with effect from the 14th October, 1955.
[3]
[4]
Inserted ibid.
[5]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969).
[6]
Substituted for the words “Indian Companies Act, 1882” by the Land Acquisition (Punjab Amendment) Ordinance, 2001 (XXXIII of 2001). Under Article 5A of the

[6]
Provisional Constitution Order 1999 (I of 1999), as amended, read with Article 270AA of the Constitution of the Islamic Republic of Pakistan, 1973, it shall not be subject to any
limitation as to duration prescribed in the Constitution.
[7]
Inserted by the Central Laws (Adaptation) Order, 1961 (P.O. 1 of 1961), Article 2 and Schedule (w.e.f. 23rd March, 1956).
[8]
The original words “of the G.G. in C”, were first substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian
Laws) Supplementary Order, 1937 and then amended by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Schedule, to read as above.
[9]
Inserted by section 2 of the Land Acquisition (Amendment) Act, 1919 (XVII of 1919).
[10]
II of 1912.
[11]

[9]
[10]
II of 1912.
[11]
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order,
1937, for “Local Government”.
[12]
[13]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 4 (a).
[14]
Substituted ibid., section 4 (b) for “Commissioner or the Board of Revenue” which were previously substituted, for “such Government”, by the West Pakistan (Adaptation and
Repeal of Laws) Act, 1957 (XVI of 1957).
[15]
Added by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969).
[16]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 5.
[17]

[16]
[17]
Substituted for the words and brackets “Executive District Officer (Revenue)” by the Punjab Laws (Amendment) Act 2011 (VI of 2011).
[18]
Sub-heading and Section 5-A were inserted by the Land Acquisition (Amendment) Act, 1923 (XXXVIII of 1923). Section 5-A was, however, substituted later by the Land
Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 6.
[19]
[20]
Ibid.
[21]
Ibid.
[22]
Substituted by the Land Acquisition (Amendment) Act, 1923 (XXXVIII of 1923), section 4, for “whenever it appears to the Local Government”.
[23]
[24]

[23]
[24]
[25]
Substituted for the word “its” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957).
[26]
[27]
Added by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 7.
[28]
[29]
Ibid.
[30]
XIV of 1866, subsequently replaced by the Post Office Act, 1898 (VII of 1898).
[31]
Added by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 8.
[32]
XLV of 1860.
[33]

[31]
[32]
[33]
Inserted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 9.

punjablaws.gov.pk/laws/12.html 26/28[34]
Inserted by the Land Acquisition (Amendment) Act, 1923 (XXXVIII of 1923)
[35]
Inserted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 10.
[36]
Now the Code of Civil Procedure, 1908 (V of 1908).
[37]
Inserted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 11.
[38]
Order, 1937, for “vest absolutely in the Government”.
[39]
Substituted by the Central Laws (Adaptation) Order, 1961 (P.O. 1 of 1961), for “Crown”, w.e.f. 23rd March, 1956.
[40]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 12.
[41]

[40]
[41]
[42]
Ibid.
[43]
[44]
Ibid.
[45]
Ibid.
[46]
Ibid.
[47]
[48]
[49]
Inserted ibid, section 15.
[50]
Substituted, by the Land Acquisition (Amendment) Act, 1923 (XXXVIII of 1923), section 7, for “declaration relating thereto under section 6”.
[51]
[52]
[53]

[51]
[52]
[53]
Substituted by the Land Acquisition (Amendment) Act, 1923 ( XXXVIII of 1923), section 8., for “declaration under section 6”.
[54]
The words, “or be less than the amount awarded by the Collector under section 11” omitted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of
1969), section 17.
[55]
Section 26 was re-numbered as sub-section (1) of that section by section 2 of the Land Acquisition (Amendment) Act, 1921 (19 of 1921).
[56]
Added by Land Acquisition (Amendment) Act, 1921 (19 of 1921).
[57]
V of 1908.
[58]
Substituted by the Land Acquisition (West Pakistan Amendment) Act, 1969 (III of 1969), section 2 (a), for “interest on excess at the rate of six per centum”.
[59]
Added ibid.
[60]

[57]
V of 1908.
[58]
[59]
[60]
[61]
[62]
Substituted by the Land Acquisition (West Pakistan Amendment) Act, 1969 (III of 1969), section 2 (d) for “interest thereon at the rate of six per centum”.
[63]
The full stop at the end of section 34 replaced by the colon ibid., section 2 (d).
[64]
Added by the Land Acquisition (West Pakistan Amendment) Act, 1969 (III of 1969).
[65]
[66]
Ibid.
[67]

[65]
[66]
Ibid.
[67]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 19 (a).
[68]
Inserted ibid., section 19(b).
[69]
Sub-section (3) was re-numbered as sub-section (4) ibid.
[70]
[71]
[72]

punjablaws.gov.pk/laws/12.html 27/28[73]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), for “Section 5”.
[74]
Inserted by the Land Acquisition (Amendment) Act, 1933 (XVI of 1933).
  [75]
  [76]
Ibid.
  [77]
Ibid.
  [78]
Inserted by the Land Acquisition (Amendment) Act, 1923 (XXXVIII of 1923).
  [79]
Substituted by the Land Acquisition (Amendment) Act, 1933 (XVI of 1933), section 3, for the original Clauses (a) and (b).
  [80]
Inserted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1965 (I of 1965).
  [81]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), for the full-stop.
  [82]
  [83]

[81]
  [82]
  [83]
[84]
XIV of 1882, subsequently replaced by the Code of Civil Procedure, 1908.
  [85]
The words, “such officer shall report to the Local Government the result of enquiry and”, repealed by the Land Acquisition (Amendment) Act, 1923 (XXXVIII of 1923),
section 10.
  [86]
  [87]
  [88]
Substituted by Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969) section 22 (a) for “the purpose of the proposed acquisition is to obtain land for the

[88]
erection of dwelling houses for workmen employed by the Company or for the provision of amenities directly connected therewith or that the proposed acquisition is needed for the
construction of a work, and that such work is likely to prove useful to the public”.
  [89]
Substituted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957), for “it”.
  [90]
The words “subject to such rules as the G.G. in C. may from time to time prescribe in this behalf”, repealed by the Devolution Act 1920 (XXXVIII of 1920), section 2 and
Schedule I.
  [91]
Order, 1937, for “with the Secretary of State for India in Council”.
  [92]

  [92]
Substituted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957), Schedule III, for “Provincial Government” which had been substituted, for
“Local Government”, by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws)
Supplementary Order, 1937.
  [93]
Order, 1937 for “payment to Government”.
[94]
[95]
Substituted by the Land Acquisition (Amendment) Act, 1933 (XVI of 1933), section 4, for the original clauses (4) and (5), Clause (5) was, later, substituted by the Land

[95]
Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969).
[96]
The words “in the Gazette of India and also” repealed by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India
(Adaptation of Indian Laws) Supplementary Order, 1937.
[97]
Substituted, ibid., for “local official Gazette”.
[98]
Substituted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969), section 23, for “and shall thereupon (so far as regards the terms on which
the public shall be entitled to use the work) have the same effect as if it had formed part of this Act”.
[99]
X of 1870, repealed by this Act.
[100]

[99]
[100]
1937, for “under any agreement between such company and the Secretary of State for India in Council, the govt. is, or was, bound to provide land”.
[101]
Substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.4 of 1949), Schedule, for “or any Government in British India”.
[102]
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974).
[103]
Inserted by the Land Acquisition (West Pakistan Amendment) Ordinance, 1969 (XLIX of 1969).
[104]
XIV of 1866, subsequently replaced by the Post Office Act, 1898 (VI of 1898).
[105]

[103]
[104]
[105]
The words and brackets, “or (within the towns of Calcutta, Madras and Bombay) to the Commissioner of Police”, omitted by the Adaptation of Central Acts and Ordinances
Order, 1949 (G.G.4 of 1949).
[106]
The words and brackets, “as Commissioner (as the case may be)”, omitted ibid.

punjablaws.gov.pk/laws/12.html 28/28[107]
[108]
[109]
Ibid.
[110]
[111]
[112]
[113]
[114]
Substituted by the Land Acquisition (Amendment), Act 1921 (X of 1921), section 3.
[115]
Substituted by the Central Laws (Adaptation) Order, 1961 (P.O. 1 of 1961), for “His Majesty in Council”.
[116]

[115]
[116]
Order, 1937, for “Local Government”.
[117]
The words “subject to the control of the G.G. in C”, which had been inserted by the Decentralization Act, 1914 (IV of 1914), were repealed by section 2 and Schedule I of
the Devolution Act, 1920 (XXXVIII of 1920).
[118]
The proviso which had been added by section 2 and Schedule I of the Devolution Act, 1920 (XXXVIII of 1920), was repealed by the Government of India (Adaptation of
Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937.
[119]

[119]
The words “when sanctioned by the G.G. in C” were repealed by the Decentralization Act, 1914 (IV of 1914), section 2 and Schedule, Part I.

1 | P a g e  
 
THE WEST PAKISTAN URBAN IMMOVABLE PROPERTY TAX  ACT. 1958    
(West Pakistan Act No. V of 1958 ) 
 
                        CONTENTS . 
 
Preamble.  
 
Sections  
 
1. Short title and  extent . 
2. Definitions . 
3. Levy of Tax.  
1[3-A     Shares of cantonment Boards in the Tax .] 
2[4.      Exemptions. ] 
5. Ascertainment of annual value.  
6. Assessing authority.  
7. Making and operation of valuation lists.  
8. Draft valuation list.  
9. Amendment of current valuation list.  
10. Appeal and revision.  
11. Tax to be levied notwithstanding appeal.  
12. Tax when payable.  
13. Collection o f tax.  
14. Recovery of tax from tenants.  
15. Penalty for default in payment.  
16. Recovery of unpaid dues.  
3[17.     Rem uneration for Excise Department.]  
18. Powers of assessing authority to require returns for valuation list.  
19. Powers of assessing authority to require returns at any time.

19. Powers of assessing authority to require returns at any time.  
20. Valuation list not to be rendered in valid by certain failures or omissions.  
21. Assessing authorities, officers and servants to be deemed public servants.  
22. Exclusion of jurisdiction of civil Courts.  
23. Power to make rules.  
24. Repeal and saving.  
 
1Section 3 -A ins: by Khyber Pakhtunkhwa  Act No. VI of 1972 . 
2 Subs tituted . vide the Khyber Pakhtunkhwa  Act No. XXIX of 2022 
3 Substituted vide the Khyber Pakhtunkhwa Act No. XXII of 2020.

2 | P a g e  
 
1Schedule -I 
2Schedule -II 
  
1 Subs vide Khyber Pakhtunkhwa Act No. XXVI of 2017.  
2 Subs vide Khyber Pakhtunkhwa Act No. XXVII of 2019.

3 | P a g e  
 
(West Pakistan Act No. V of 19581.) 
 
[10th April, 1958].   
 
An Act to consolidate the law relating to the levy of a tax on Urban  
    Immovable Property in the Province of West Pakistan.  
 
 Whereas it is expedient to consolidate the law relating to the levy 
of a tax on Urban Immovable Property in the Province of West Pakistan;  
 Preamble . 
 It is hereby enacted as follows: — 
 
1. (1) This Act may be called the West Pakistan Urban Immovable 
Property Tax Act, 1958.  
 Short title and 
extent.  
 (2) 2[It extends to the whole of 3[the Province of the Khyber 
Pakhtunkhwa]  except the Tribal Areas].  
 
2. In this Act unless the context otherwise requires, the following 
expressions shall have the meanings hereby respectively assigned to them, 
that is to say — Definitions . 
 
(a) "assessing authority" means the assessing authority constituted 

under this Act;   
 
(b) "Collector" means an officer appointed by Government by 
name, or by virtue of his office, to discharge the functions and 
to perform the duties of a Collector under this Act in any 
specified area;  
 
(c) "Commissioner" means an officer appointed by Government 
by name, or by virtue of his office, to discharge the functions 
and to perform the duties of a Commissioner under this Act in 
any specified area;   
 
(d) "Government" means Government of 4[Khyber Pakhtunkhwa ] 
 
5[(dd) "member of the family of the owner." means his — 
 
  (i) wife or husband, as the case may be; 6[and]  
                                                 
1 For Statement of Objects and Reasons, see Gazette of West Pakistan 1958, Extraordinary pp. 319 and 320 . 
2 Subs, by W.P. Ord. 1 of 1963 .

2 Subs, by W.P. Ord. 1 of 1963 . 
3 Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011 . 
4 Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011.  
5 Ins. by W.P. Ord. XXVIII of 1963 . 
6 In clause (dd), sub -clause (i), the word "and" inserted by Khyber Pakhtunkhw a  Ord. XIV of 1980 .

4 | P a g e  
 
 1[(ii) de pendent sons and daughters;]   
        
 2(iii) 3[  . . . . . .];"   
 
4[(e) '"owner" includes a mortgagee with possession, a lessee in 
perpetuity, a trustee having possession of a trust property a nd a 
person to whom an evacuee property has been trans ferred 
provisionally or permane ntly under the Displaced Persons 
(Compensation and Rehabilitation) Act 1 958 (Act, No. XXVIII 
of 1958]:  
 
(f) "prescribed" means prescribed by rules made under this Act;   
 
(g) "rating area" means urban area where tax is levied under the 
provisions of this Act .   
[5(ga)    "Schedule" means the Schedule to this Act;";]  
(h) "tax" means the tax leviable, under the provisions of section 3; 
and  
 
(i) "urban area" means an area within the boundaries of a 
Municipal Corporation, Municipal Committee, Cantonment 
Board, Small Town Committee, or other authority (not being a 
District Board) legally entitled to, or entrusted by Government

District Board) legally entitled to, or entrusted by Government 
with the control or management of a municipal or a local fun d. 
 
3. (1) Government may by notification specify urban areas where tax 
shall be levied under this A ct: 
 Levy of tax . 
 Provided that one urban area may be divided into two or more 
rating areas or several urban areas may be grouped as one rating area.  
 
 6[(2)  Subject to the provisions of section 4, there shall be levied, 
charged and paid a tax, on the basis of annual rental value of buildings and 
lands in the rating areas (heretoforce notified or as may hereafter be 
notified under this Act). - 
 
(a) at the rate  specified in Schedule I in respect of residential 
buildings; and

buildings; and  
 
1 In sub-section (ii), at the beginning the  words dependant and the end the word, and ins. and omitted respectively by Ord. XIV of 1980 . 
2 Subs clause (iii) deleted ibid . 
3 Subs clause (iii) deleted ibid . 
4 Subs b y W.P. Ord No. XXVIII of 1963 .  
5 Inserted vide the Khyber Pakhtunkhwa Act III of 1997 . 
6 Subs. vide the Khyber Pakhtunkhwa Ord. No. XV of 2001 .

5 | P a g e  
 
(b) at the rate specified in Schedule II in respect of commercial 
buildings1[:] 
 
2[“Explanation -I.-Residential buildings are the buildings which are 
used for the purpose of dwelling whereas com mercial buildings are the 
buildings alongwith any appurtenances and installations that may be 
attached therewith, which are used as office establishment or for carrying 
on any commerce or trade.  
 
Explanation -II.-In case when compartmentali zation and partition is 
carried out in the buildings in such a way to collectively use the building 
for residential as well as commercial purposes or to house more than one 
dwellings, the tax in respect of such compartments and partitions shall be 
levied i n a manner as if they are separate buildings." ;] 
 
 3[(2a) A rebate at the rate of 4[20]% of the tax assessed under sub -
section (2) shall be admissible to those assesses who pay the tax in 
advance for the whole year by the 5[30th day of September]  of the year to

advance for the whole year by the 5[30th day of September]  of the year to 
which it relates ] 6 [:] 
 
 7[Provided that there shall be thirty -five percent (35%) rebate for 
all those taxpayers, who have timely , paid their tax in the preceding five 
years.]; and  
 
 8[(3) The tax shall be due from the owner of buildings and lands].  
 
9[(3A)  Out of the tax , collected under th is Act, within the limits of the 
Tehsil Municipal Administration, Cantonment Board  or local area 
development authority , Government shall, after retaining fifteen percent 
(15%)  there of as Government share, pay eighty -five percent (85%) of the 
balance to such Tehsil Municipal Administration, Cantonment Board or 
local area development authority, from where the tax collection has been 
made .] Shares of 
cantonment Boards 
in the Tax . 
 
10[4. Exemptions. ---The tax shall not be leviable in respect of the following

in the Tax . 
 
10[4. Exemptions. ---The tax shall not be leviable in respect of the following 
properties, namely:  
 
(a) buildings and lands vesting in the Federal Government or 
Government of Khyber Pakhtunkhwa except buildings and 
lands vesting in - 
 
1 Subs. vide the Khyber Pakhtunkhwa Act. No. I of 2008, appearing thereafter, deleted.  
2 Added vide the Khyber Pakhtunkhwa Act No. XI II of 2011.  
3 Ins Vide the Khyber Pakhtunkhwa Act No. V of 1999.  
4 Subs tituted . vide the Khyber Pakhtunkhwa  Act No. XXII  of 20 20 
5 Subs tituted . vide the Khyber Pakhtunkhwa  Act No. XXII  of 20 20 
6 replaced . vide the Khyber Pakhtunkhwa  Act No. XXII  of 20 20 
7 Inserted . vide the Khyber Pakhtunkhwa  Act No. XXII  of 20 20 
8 Ins, by W.P. Ord. X of 1959 s. 3.  
9 Substituted . vide the Khyber Pakhtunkhwa  Act No. XXII  of 20 20

9 Substituted . vide the Khyber Pakhtunkhwa  Act No. XXII  of 20 20 
10 Subs tituted . vide the Khyber Pakhtunkhwa  Act No. XXIX of 2022

6 | P a g e  
 
(i) Federal Government and are used for the purpose of 
profit or leased in perpetuity;  
 
(ii) Government of Khyber Pakhtunkhwa and are used for 
the purpose of profit or leased in perpetuity; or  
 
(iii) Semi -Governmental Organizations, Authorities, Boards, 
Autonomous Bodies, Public Sector Commercial 
Organ izations, Pubic Limited Companies, Public Sector 
Commercial Organizations of the Federal Government and 
Government of Khyber Pakhtunkhwa;  
 
(b) residential buildings, the area where  of does not exceed three (3) 
Marlas and the building is occupied by the owner h imself:  
 
  Provided that the owner does not own any other residential 
building in any rating area of the Province for which the owner shall 
submit an affidavit to this effect;  
 
(c) residential buildings owned and occupied by widow or minor 
orphan:  
 
  Provided that if a widow or a minor orphan owns more 
than one residential building  in any rating area of the Province,

orphan:  
 
than one residential building  in any rating area of the Province, 
she/ he shall be exempted from payment of tax in respect of 
only one building which is self -occupied by her/ him;  
 
(d) public parks, playgroun ds and libraries;  
 
(e) buildings and lands or portions thereof used exclusively for 
public worship or public charity including mosques, churches, 
dharamsalas, gurdwaras, orphanages, alms houses, drinking 
water fountains, infirmaries for the treatment and care  of 
animals and public burial or burning grounds or other places 
for the disposal of the dead:  
 
  Provided that the following buildings and lands or portions 
thereof shall not be deemed to be used exclusively for public worship 
or for public charity within  the meaning of this section, namely:

7 | P a g e  
 
(i) buildings in or lands on which any trade or business is 
carried on unless the rent derived from such buildings or 
lands is applied exclusively to religious purposes or such 
charitable institutions as may be prescrib ed; and  
 
(ii) buildings or lands in respect of which rent is derived and 
such rent is not applied exclusively to religious purposes 
or to  public charitable institutions; and  
 
(f) all industrial units within jurisdiction of Khyber Pakhtunkhwa EZMIC 
may be exempted from Urb an immovable property tax.”.  
 
(b) for the existing “Schedule -I”, the “Schedule -I” as specified in Appendix -I, 
appended to this Act,  shall be substituted; and  
 
(c) in Schedule -II, for clause 2 , the following shall be substituted, namely:  
 
“2. Lands  and buildings, acquired for the use by Government, Semi -
Government Organizations, Non -Governmental Organizations, Development 
Financial Institutions, Corporate Bodies, Autonomous Bodies, Authorities,

Financial Institutions, Corporate Bodies, Autonomous Bodies, Authorities, 
Boards, Private Limited Companies, Public Limited Compa nies, Public 
Sector Commercial Organizations, Companies’ Distribution Businesses or 
Godowns,  Private Commercial Organizations, local, national or international 
brands or outlets, Guest Houses or Banks, shall be assessed and taxed at the 
rate of sixteen per cent of the actual annual rent. In case of lands and buildings 
other than those exempted under section 4 of the Act, which is owned and 
occupied by such organizations, the tax shall be levied on the assessed annual 
rental value of such lands and buildings on the rates specified hereinbefore.  
 
Explanation -I: The tax under this clause, with regard to Public Limited 
Companies, shall come into force from the 1st day of July, 2012.  
 
Explanation -II: Where the actual rent agreement is lower than the prevailing

Explanation -II: Where the actual rent agreement is lower than the prevailing 
market rent due to advance amount paid (PAGGRI)  to the owner or 
middleman then the tax shall be assessed on the assessed annual rental value. ] 
 
5. The annual value of any land or building shall be ascertained by 
estimating the gross annual rent at which such land or building together 
with its appurtenances and any furniture that may be let for use or 
enjoyment with such building might reasonably be expected to be let from 
year to year, less - Asce rtainment of 
annual value.  
 
(a) any allowance not exceeding twenty per centum of the gross 
annual rent as the assessing authority in each particular case

8 | P a g e  
 
may consider reasonable rent for the furniture let with any such 
building;  
 
(b) an allowance of ten per centum for the cost of repairs and for 
all other expenses necessary to maintain such building in a 
state to command such gross annual rent. Such deduction shall 
be calculated on the balance of the gross annual rent after the 
deduction,  if any, under clause  (a); and   
 
(c) any land revenue actually paid in respect of such building or 
land:  
 
 Provided that in calculating the annual value of any building or 
land under this section the value of any machinery in such building or on 
such land shall be excluded.  
 
6. (1) There shall be an assessing authority   for every rating area.  
             
 (2) The assessing authority shall exercise such powers and perform 
such duties as are conferred on it by this Act or the rules made thereunder.  
 Assessing authority.  
7. (1) A valuation list sha ll be made by the prescribed authority in

7. (1) A valuation list sha ll be made by the prescribed authority in 
accordance with the rules framed under this Act for every rating area so as 
to come into force either on the first day of 1[July], or the first day of 
2[January], and thereafter a new valuation li st shall be made from time to 
time so that the interval between the dates on which one valuation list and 
the next succeeding valuation list respectively come into force shall be a 
period of 3[three]  years:  
 Making and 
operation of 
valuation lists . 
            Provided that Government may by order —  
 
(a) reduce by a period not exceeding one year or extend by a 
period not exceeding three years the interval which would 
otherwise elapse between the coming into force of any two 
successive valuation lists for any rating area, or, where a 
valuation list has been lost or destroyed by operation of

valuation list has been lost or destroyed by operation of 
circumstances beyond control, cancel the list, direct the 
preparation of a new list and order recovery of pending tax to 
be made on the basis either of the last preceding va luation list 
or of the new list prepared under this proviso; and  
 
(b) divide any rating area into parts for the purposes of a new 
valuation list and determine the years in which the next 
following valuation list for each of such parts respectively shall 
be mad e and come into force.   
                                                 
1 Subs. by W. P. Ord. VII of 1961 for April  . 
2 Subs . by ibid, for October . 
3 Subs vide the Khyber Pakhtunkhwa Act  No. III of 1997 .

9 | P a g e  
 
 (2) Subject to the provisions of any such order as aforesaid, every 
valuation list shall come into force on the first day of 1[July] or the first 
day of 2[January] as the case may be, next following the date on which it is 
finally  approved by the assessing authority and shall, subject to the 
provisions of this Act, and the rules made thereunder (including the 
provisions with respect to the alteration of and the making of additions to 
the valuation list) remain in force until it is superseded by a new valuation 
list. 
 
 3[(3)  After every three years the tax shall be increased at the rate 
of fifteen percent of the tax last assessed and a new valuation list shall 
accordingly be prepared.]  
 
8.         (1) Where the assessing authority f or any area has issued notices 
requiring returns in connection with the making of a new valuation list, the 
said authority shall, as soon as may be after the expiration of the period

said authority shall, as soon as may be after the expiration of the period 
allowed for the delivery of the returns, cause a draft valuation list to be 
prepared for the area and published in such manner as may be prescribed:  
 Draft valuation list . 
 (2) Any person aggrieved by any entry in the draft valuation list, or 
by the insertion therein or omission therefrom of any matter, or otherwise 
with respect to the list, may, in accordance with the rules made under this 
Act, lodge an objection with the assessing authority at any time before the 
expiration of thirty days from the date on which the draft valuation list i s 
published. 4[..] 
  
 5[Provided t hat in special circumstances the Commissioner may, 
by notification, extend the period to a maximum of sixty days].  
 
9. Subject to such rules, if any, as the Government may think fit to

9. Subject to such rules, if any, as the Government may think fit to 
make in this behalf, the assessing authority may at any time make such 
amendments in a valuation list as appear to it to be necessary in order to 
bring the list into accord with existing circumstances and in particular 
may— 
 Amendment of 
current valuation 
list. 
(a) correct any clerical or arithmetical error in the list;  
 
(b) correct  any erroneous insertion or omission or any 
misdescription;  
 
(c) make such additions to or corrections in the list as appear to 
the authority to be necessary by reason of — 
 
1 Subs, by W.P. Ord No.VII of 1961 . 
2 Subs. ibid . 
3 Added by the Khyber Pakhtunkhwa Act No III of 1997 . 
4 Subs, by W. P. Ord. No.XXVIII of 1963.  
5 Added by W.P. Ord. XXVIII of 1963 s.5.

10 | P a g e  
 
(i) a new building being erected after the com pletion of the 
valuation list;  
 
(ii) a building included in the valuation list being destroyed 
or substantially damaged or altered since its value w as 
last previously determined;   
 
(iii) any change in the ownership or use of any building or 
land:   
 
 Provided that not less than fourteen days before making any such 
amendment in the valuation list for the time being in force, other than the 
correction of a clerical or arithmetical error, or the -correction of an 
erroneous insertion, omission or misdescription, the assessing authority 
shall send notice of the propo sed amendment to the owner of the building 
or land and shall also consider any objection thereto which may be made 
by him.  
 
10.       (1) Any person aggrieved by an order of the appropriate authority 
upon an objection made before that authority under secti ons 8,9, 1[14] or

by him.  
 
upon an objection made before that authority under secti ons 8,9, 1[14] or 
15 may appeal against such order, at any time before the expiration of 
thirty days from the date of such order, to the Collector of the district in 
which the building or land to which the objection related is situate, or to 
such other off icer as the Government may, by notification, appoint in this 
behalf.  
 Appeal  and 
revision . 
 2[(IA) Any person aggrieved by any entry in the valuation list 
prepared under section 7, or by the insertion therein or omission therefrom 
of any matter, or otherwise with respect to the list, may, within sixty days 
of the date on which the list is to come into force, prefer an appeal in 
respect of such entry or matter, to the Collector or to such other officer as 
the Government may, by notification, appoint i n this behalf.]

the Government may, by notification, appoint i n this behalf.]   
 
 (2) The Commissioner or such other officer as may be appointed 
by the Government by notification in this behalf, may of his own motion 
at any time, or on application made within a period of one year from the 
date of the taking of any pro ceedings or passing of any order by an 
authority subordinate to the Commissioner call for and examine the record 
of the proceedings or the order for the purpose of satisfying himself as to 
the legality or propriety of the same and may pass such order in re ference 
thereto as he may consider fit.  
 
11.       The tax shall be levied in accordance with the valuation list in 
force for the time being, and shall be collected and be recoverable 
notwithstanding any appeal which may be pending with respect to that lis t. 
 Tax to be levied 
notwithstanding 
appeal .

appeal . 
                                                 
1 Ins. by W.P. Ord. XXVIII of 1963 . 
2 Added by W.P. Ord. XXV of 1962 .

11 | P a g e  
 
12. The tax shall be payable half -yearly by s uch dates as may be 
prescribed 1[:]  
  
 2[Provided that Government may, by notification, direct that in any 
rating area  the tax shall be paid yearly , half-yearly  or monthly 
installments, subject to the approval of the Assessing Authority ]. 
 Tax when payable . 
13. The tax shall be paid to such person or authority and in such 
manner as the Government may prescribe.  
 Collection of tax . 
14. Where the tax due from any  person on account of any building or 
land is in arrears, it shall be lawful for the prescribed authority to serve 
upon any person paying rent in respect of that building or land, or any part 
thereof, to the person from whom the arrears are due, a notice s tating the 
amount of such arrears of tax and requiring all future payments of rent 
(whether the same have already accrued due or not) by the person paying 
the rent to be made direct to the prescribed authority until such arrears

the rent to be made direct to the prescribed authority until such arrears 
shall have been duly paid, and such notice shall operate to transfer to the 
prescribed authority the right to recover, receive and give a discharge for 
such rent. If the person paying rent wilfully fails or neglects to comply 
with the notice aforementioned, the prescribed authority may, after giving 
him an opportunity of being heard, proceed against him as it would have 
proceeded under the provisions of this Act against the owner of the 
building or land in respect of which the tax is in arrears.  
 Recovery of tax 
from tenants . 
15. (1) If any person on being served with such notice as may be 
prescribed fails to pay within the period specified in the notice any amount 
due from him on account of the tax, the prescribed authority may recover 
from him as penalty a sum not exceeding the amo unt of the tax so unpaid,

from him as penalty a sum not exceeding the amo unt of the tax so unpaid, 
in addition to the amount of the tax payable by him.  
 
             3[(1A)  In case of willful default, on the part of the owner in 
the provision of a copy of rent agreement, as specified in Schedule -II, 
a penalty, not exceeding rupees ten thousand, shall be imposed in 
addition to other penalties under section 15 of this Act.] 
 Penalty for default 
in payment . 
 (2) No such penalty shall be imposed unless the prescribed 
authority is satisfied that the person liable to pay the tax has wilfully failed 
to pay the same.  
 
16. (1) If any sum due on account of the tax levied under section 3 or 
as a penalty imposed under this Act, is not paid within the time allowed 
for its payment and the person from whom it i s due does not show cause to 
the satisfaction of the Collector or any other person authorised by him why

the satisfaction of the Collector or any other person authorised by him why 
he should not pay the same, such sum (inclusive of all costs of recovery) 
may be recovered under a warrant in the prescribed form or in a form to Recovery of unpaid 
dues. 
                                                 
1 Subs -by W.P. Ord. XXVIII of 1963 . 
2 Substituted. vide the Khyber Pakhtunkhwa Act No. XXII of 2020  
3 Inserted vide the Khyber Pakhtunkhwa Act No. XXII of 2020.

12 | P a g e  
 
the like effect to be signed by the Collector — 
 
(i) by distress or sale of the movable propert y belonging to 
such person; or   
(ii) by attachment and sale of the immovable property 
belonging to him.  
             
 The warrant may be addressed to an officer of the Excise and 
Taxation Department for execution, and in executing it he may obtain such 
assistance from other servants of the Department as he may consider 
necessary.   
 
 (2) Notwithstanding anything contained in sub -section (1), any 
sum on a ccount of the tax levied or penalty imposed underthis Act 
remaining unrecovered shall be recoverable as arrears of land revenue.  
 
 (3) Notwithstanding anything contained in any law and 
notwithstanding any rights arising out of any contract or otherwise 
whatsoever, any sum due on account of the tax levied under section 3 or as 
a penalty imposed under this Act in respect of any building or land, shall,

a penalty imposed under this Act in respect of any building or land, shall, 
subject to the prior payment of the land revenue, if any, due to the 
Government thereon, be a first charge u pon such building or land and 
upon the movable property, if any, found within or upon such building or 
land and belonging to the person liable for such tax or penalty.  
 
 1[(4)  The Board of Revenue, local area development authorities, 
Tehsil Municipal Administration, Sub -Registrar, or any other Department, 
autonomous or simi -autonomous under the control of Government, shall 
not transfer or process any transaction against an immovable property 
unless liability under this Act has been cleared and paid  to  Government.]    
 
2[17. Rem uneration for Excise Department. ---The tax, under this Act, 
shall be collected by the Excise , Taxation and Narcotics Control

shall be collected by the Excise , Taxation and Narcotics Control 
Department of Government and Government may fix such remuneration 
on account of the cost of collection as may be prescribed .] 
   
18. (1) In every case where a new valuation list is intended to be made 
for any rating area, the assessing authority shall give public notice of such 
intention in such manner as may be prescribed, and may serve a notice on 
the owner, occupier or lessee of any building or land in the said area, or on 
any one of them, requiring him, or them to make a return containing such 
particulars as ma y be prescribed.  
 Powers of assessing 
authority to require 
returns for 
valuation list . 
 (2) Every person on whom a notice to make a return is served in 
pursuance of the provisions of this section shall, within  thirty days of the 
date of the service of the  notice, make a return in such form as is required

date of the service of the  notice, make a return in such form as is required 
by the notice, and deliver it in the manner so required to the assessing 
authority.  
  
 (3) If any person on whom such notice has been served fails within 
                                                 
1 Added vide the Khyber Pakhtunkhwa Act No. XXII of 2020.  
2 Substituted vide the Khyber Pakhtunkhwa Act No. XXII of 2020.

13 | P a g e  
 
the required period to submit such return, the assessing authority may 
proceed to value such property in such manner as it deems fit.  
 
19.       If the assessing authority at any time desires any person, who is the 
owner, lessee or occupier of any building or land wholly or partly within 
the rating are a, to make a return with respect to any of the matters 
regarding which a return may be prescribed, it may serve a notice on that 
person requiring the return, and that person shall , within thirty days from 
the service of the notice send the required return  to the assessing authority:  
returns at any time . 
            Provided that the ass essing authority may, in its di scretion, extend 
the period for the delivery of any such return.  
 
20. Any failure on the part of the assessing authority to complete any 
proceedings with respect to the preparation of a valuation list within the

proceedings with respect to the preparation of a valuation list within the 
time required by this Act, or the rules made thereunder, or the omission 
from a valuation list of any matters required by the rules to be inc luded 
therein shall not, of itself, render the list invalid.  
 Valuation list not to 
be rendered invalid 
by certain failure or 
omissions . 
21. Every assessing authority, and every officer working under the 
orders of such authority for the purposes of this Act, shall be deemed to be 
a public servant within the meaning of section 21 of the Pakistan Penal 
Code.  
 Assessing 
authorities officers 
and servants to be 
deemed public 
servants . 
22. No civil Court shall have jurisdiction in any matter which the 
Governme nt or an assessing authority or any officer or servant is

servants . 
Governme nt or an assessing authority or any officer or servant is 
empowered by this Act or the rules made thereunder to dispose of, or take 
cognizance of the matter  in which the Government, or any assessing 
authority, officer or servant exercise any powers vested in it or him by or 
under this Act or the rules made thereunder.  
 Exclusion of 
jurisdiction of civil 
courts . 
23. (1) The Government may make rules 1for carrying out the purposes 
of this Act.  
 Power to make 
rules . 
 
 (2) Without prejudice to the generality of the foregoing provisions 
such rules may provide for any or all of the following matters, namely — 
 
(a) the appointment, powers and duties of assessing authorities 
and other provisions with respect to such authorities;  
 
(b) the placing of identification marks on,  and entry into or 
upon, any building or land;

upon, any building or land;  
 
(c) the preparation and publication of valuation lists, including 
publication and inspection of draft valuation lists, notices 
of objections and hearing of objections, and other matters 
incidental thereto;  
                                                 
1 For the rules see Gazette of West Pakistan 1959, Extraordinary pp. 13 to  32.

14 | P a g e  
 
(d) the p ractice and procedure to be followed on and in 
connection with appeals, including — 
 
(i) notices of appeals;   
 
(ii) prescription of scales of costs;   
 
(iii) prescription of fees to be charged in connection with 
appeals;  
 
(e) the prescription of the form of any notice, valuation list, 
statement, return, or other document whatsoever which is 
required or authorised to be used under or for the purposes 
of this Act;  
 
(f) the mode of service of any notice, order or document 
required or authorised to be served;  
 
(g) the inspection and  taking copies of and extracts from any 
draft valuation list, valuation list, notice of objections, 
proposal for amendment to the valuation list, notice of 
appeal, valuation made by valuer, and fees for such 
inspection or copies;  
 
(h) the appointment of valuer s to advise or assist in connection 
with the valuation of buildings or land s and their powers 
and duties;

and duties;   
 
(i) the time at and the manner in which the amount of tax sh all 
be paid to the Government;   
 
(j) the portion of the tax to be refunded or remitted and the 
manner in which and the conditions subject to which such 
refund or remission may be granted:  
 
(k) the prescription of fees to be charged in connection with 
any application made under this Act, or the rules made 
thereunder;  
  
(l) any matter which is required by thi s Act, to be prescribed.   
 
            (3) In making any rules under sub -sections (1) and (2) Government 
may direct that the prescribed authority may impose a penalty not 
exceeding two hundred rupees on a person who is guilty of a breach of the 

15 | P a g e  
 
            (4) Rules made under this section shall be laid before the 
Provincial Assembly 1[ . . . .. . . ] as soon as may be after they are made.  
 
24.       (1) The Punjab Urban Immovable Property Tax Act, 1940, the 
Sindh Urban Immovable Prope rty Tax Act, 1948, 2[the Sindh Urban 
Immovable Property Tax Act, 1948 as applicable to Karachi] and the 
3[Khyber Pakhtunkhwa ] Urban Immovable Property Tax Act, 1948, are 
hereby repealed.  Repeal and saving . 
            
 (2) Notwithstanding the repeal of the Acts mentioned in sub 
section (1), everything done, action taken, obligation, liability, penalty or 
punishment incurred, inquiry or proceeding commenced, officer appointed 
or person authorised, jurisdiction or power conferred, rule made and order 
or no tification issued under any of the provisions of the said Acts, shall, if 
not inconsistent with the provisions of this Act, be continued, and so far as

not inconsistent with the provisions of this Act, be continued, and so far as 
may be, be deemed to have been respectively done, taken, incurred, 
commenced, appointed, authorised, con ferred, made or issued under this 
Act. 
                                                 
1 Omitted by Khyber Pakhtunkhwa  A.L. Order 1975.  
2 Ins. by W.P. Ord. 1 of 1963, S.3 . 
3 Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011 .

16 | P a g e  
 
1[Appendix -I 
See Section 2 
  
“Schedule -I 
(See Section 3(2) ) 
PART ‘A’  
  
S# 
   
Category  
  Rate of tax  
for areas of  
Provincial Headquarter 
as notified by  
the Government  
(per annum)  
(Rs) Rate of tax  
at Divisional 
Headquarter  
(Rs) Rate of tax in 
suburban areas of 
Divisional 
Headquarters  
(Rs) Rate of tax at 
Distri ct 
(Rs) 
 Rate of tax at 
District other than 
District 
(Rs) 
A B C Town -
ships  Other than 
Townships  Town - 
Townships  Town -
Townships  
1. Upto 5 
Marlas (other than 
self occupied)  1500 1300  1100  1300  1100  800 500 600 500 400 300 
2. Exceeding 5 
Marlas but not 
exceeding 10 
Marlas  2500  2400  2200  2400  2200  1400  1100  1200  1100  900 700 
3. Exceeding 10 
exceeding 15

exceeding 15 
Marlas   3300  3100  3000  3100  3000  1600  1500  1600  1500  900 800 
4. Exceeding 15 
exceeding 18 
Marlas  4800  4700  4500  4700  4500  2500  2300  2500  2300  1300  1000  
                                                 
1Subs. vide the Khyber Pakhtunkhwa Act No . XXVI of 2017 .

17 | P a g e  
 
5. Exceeding 18 
exceeding 20 
Marlas  15,000  13,500  12,000  13,500  12,000  7,500  4,500  6,000  3,000  2,250  1,500  
6. Exceeding 20 
exceeding 30 
Marlas  22,500  21,000  18,000  21,000  15,000  12,000  9000  7500  4500  4500  3000  
7. Exceeding 30 
exceeding 40 
Marlas  30000  27000  24000  27000  24000  21000  18000  15000  12000  9000  6000  
8. Exceeding 40 
Marlas  45000  37500  30000  37500  30000  22500  18000  15000  12000  9000  6000  
  
PART ‘B’  
Building acquired for the use by Government, Semi -Government, Non Government Organizations, Development Financial Institutions, 
private commercial organizations, guest houses, hostels or by Banks shall be assessed and taxed twenty percent of the actual annual rent. In 
case building other than those exempted under section 4 of the Act, which are owned and occupied by such organizations, tax s hall be l evied

case building other than those exempted under section 4 of the Act, which are owned and occupied by such organizations, tax s hall be l evied 
on the assessed annual rental value of such buildings on the rate prescribed hereinbefore.  
  
PART ‘C’  
Tax on properties let out on rent, lease or other arrangement and not in use of their registered owners will be double of the  above, except for 
the category -1 (upto 5 marlas).  
Explanation:     Categorization of area in Provincial Headquarter into Category “A”, “B” or “C” shall be by way of notification by the Local 
Government & Rural Development Department, to be notified from time to time. In Division al and District Headquarters, Townships are 
approved Townships and include those areas, which are declared so by Local Government & Rural Development Department from tim e to 
time.”.

18 | P a g e  
 
1[Appendix  
[see section 2(g)]  
“Schedule -II 
[see sect ion 3(2)(b)]  
 
1. Building and lands within the limits of urban areas shall be divided into category A1, 
A, B, C and D by the Government , depending on location, value, type of business 
therein, rental value, civic amenities, and other variables related to immovable 
properties.  
 
2. Buildings acquired for the use by Government, Semi -Government, Non -
Governmental Organizations, Development Financial Institutions, private commercial 
organizations, guest houses, and petrol/CNG stations, or by Banks shall be assessed 
and taxed at the rate of fifteen percent of the actual annual rent. In case buildings 
other than those exempted under section 4 of the Act, which is owned and occupied 
by such organizations, the tax shall be levied on the assessed annual rental value of 
such buildings on the ra te prescribed hereinbefore.

such buildings on the ra te prescribed hereinbefore.  
 
3. Both the parties shall enter into a written agreement in quadruplicate indicating annual 
rent to be derived, and share copy thereof with assessing authority on an annual basis.  
Explanation:  For this part, actual rent means an nual rent agreed between the parties.  
4. Buildings used as shops or for any other commercial activity not mentioned in clause 
2 shall be divided into different locality factors namely A1, A, B, C, and D depending 
on the locality and area, and shall be assess ed and taxed by method and rate 
prescribed in clause 5 below.  
 
5. Tax  for properties as per clause 4 shall be calculated with the following formula:  
 
(a) Plot area in square yards; and  
 
(b) Covered area in square feet;  
 
(i) provided that passageways, washrooms and other  public utilities shall

(i) provided that passageways, washrooms and other  public utilities shall 
not be counted while calculating/counting the covered area;  
 
(ii) provided further that open sheds and verandas shall be counted as half 
of its total measurement while calculating covered area;  
 
(iii) the formula for tax calculation shall be=( plot area in the square yard (a) 
+ covered area in square feet (b) multiplied by locality factor (c);  
 
(iv) locality factors for computing tax liability as per clause 5(iii above, are 
given below in the table:  
 
1 Added vide the Khyber Pakhtunkhwa Act No. XXII of 2020.

19 | P a g e  
 
Locality/ 
Category  Ground 
Floor  Basement  Ist 
Floor  2nd 
Floor  3rd 
Floor  4rth 
Floor  5th 
Floor  All 
other 
Floors 
beyond 
5th 
Floor  
A1 20 18 18 16 14 12 10 8 
A 15 13 13 11 9 7 5 5 
B 10 8 8 7 6 5 5 5 
C 7 5 5 5 5 5 5 5 
D 5 5 5 5 5 5 5 5 
 
(v) provided that plot area in sq. yards will be counted once in the 
basement or on the ground floor as the case may be. For upper stories, 
i.e from   floor  and onwards, only covered area will be taken into 
account, and the formula shall be:  
Covered area in square feet (b) multiplied by locality factor (c) 
(bxc)  
6. For Educational Institutions:  
 
(a) The tax shall be calculated based on the covered area only. The area of the plot 
as required per item 5(a) above shall not be taken for computing the tax. This 
is to enc ourage the institutions in providing sports and other recreational 
facilities to their students; and

facilities to their students; and  
 
(b) The tax calculated based on (a) above shall get a special thirty percent rebate, 
being provided to all the educational institutions.  
 
7. For Industrial properties within the rating area:  
 
(a) Industrial buildings within the limits of rating areas shall be assessed for the 
purpose of this tax at a flat rate of Rs. 2.50 per square foot of the each building 
in factory area. The provision of item 5(b) above shall  be applicable to all the 
factory areas as well.  
 
(b) Provided that, all the residential buildings, Colonies, Hostels, Mess, schools, 
etc within the premises of the industrial compound shall be assessed and taxed 
as per existing Schedule -I (For residential bui ldings) of the Act. Similarly, all 
commercial buildings other than factory area including workshops, shops,

commercial buildings other than factory area including workshops, shops, 
godowns, Banks, petrol pumps, factory offices, mobile towers, etc situated 
within the industrial compound shall be assessed and taxed as per clause 3 to 
six above.

20 | P a g e  
 
Explanation : For this clause, the factory area shall mean a building or group 
of buildings wherein finished, semi -finished or raw goods are manufactured, 
processed, stock filed, or assembled.  
 
8. Service Station of vehicles, irrespective of operating in addition to other services such 
as filling station or otherwise shall be charged a flat rate of Rs.15, 000 per annum.  
 
9. Buildings and Lands used for the erection of Mobile Phone Towers shall be assessed 
and taxed at the rates:  
 
(i) Provincial Headquarter........................................Rs.40,000 per annum;  
 
(ii) (ii) Divisional Headquarter and ...........................Rs.30,000 per annum and; 
respective sub -urban areas  
 
(iii) (iii) District Headquarter and ............................ ...Rs.20,000 per annum  
respective sub -urban areas.”]

4/28/24, 3:21 PM The Registration Act 1908
punjablaws.gov.pk/laws/36a.html 1/29THE REGISTRATION ACT 1908
(Act XVI of 1908)
C O N T E N T S
                     Preamble.
PART I
 
PART II
OF THE REGISTRA TION EST ABLISHMENT
        3.           Inspector -General of Registration.
        4.           [Repealed .]
        5.           Districts and sub-districts.
        6.           Registrars and Sub-Registrars.
        7.           Offices of Registrar and Sub-Registrar .
        8.           Inspectors of Registration of fices.
        9.           [Repealed .]
       10.          Absence of Registrar or vacancy in his of fice.
       11.          Absence of Registrar on duty in his district.
       12.          Absence of Sub-Registrar or vacancy in his of fice.

11.          Absence of Registrar on duty in his district.
       13.          Report to Government of appointments under Sections 10, 1 1 and 12.
       14.          Establishments of registering of ficers.
       15.          Seal of registering of ficers.
       16.          Register -books and fire-proof boxes.
 
PART III
OF REGISTRABLE  DOCUMENTS
       17.          Documents of which registration is compulsory .
       18.          Documents of which registration is optional.
       19.          Documents in language not understood by registering of ficer.
       20.          Documents containing interlineations, blanks, erasures or alterations.
       21.          Description of property and maps or plans.
       22.          Description of houses and land by reference to Government maps or surveys.
 
PART IV
OF THE TIME OF  PRESENT ATION
       23.          Time for presenting documents.

22.          Description of houses and land by reference to Government maps or surveys.
 
PART IV
     23A.         Registration of certain documents.
       24.          Documents executed by several persons at dif ferent times.
       25.          Provision where delay in presentation is unavoidable.
       26.          Documents executed out of Pakistan .
       27.          Wills may be presented or deposited at any time.
 
PART V
OF THE PLACE OF  REGISTRA TION
       28.          Place for registering documents relating to land.
       29.          Place for registering other documents.
       30.          Registration by Registrars in certain cases.
       31.          Registration or acceptance for deposit at private residence.
 
PART VI

punjablaws.gov.pk/laws/36a.html 2/29OF PRESENTING DOCUMENTS
FOR REGISTRA TION
       32.          Persons to present documents for registration.
       33.          Powers-of-attorney recognizable for purposes of Section 32.
       34.          Enquiry before registration by registering of ficer.
       35.          Procedure on admission and denial of execution respectively .
 
PART VII
OF ENFORCING THE APPEARANCE
OF EXECUT ANTS AND WITNESSES
       36.          Procedure where appearance of executant or witness is desired.
       37.          Officer or Court to issue and cause service of summons.
       38.          Persons exempt from appearance at registration of fice.
       39.          Law as to summonses, commissions and witnesses.
 
PART VIII
OF PRESENTING WILLS AND
AUTHORITIES TO ADOPT
       40.          Persons entitled to present wills and authorities to adopt.
       41.          Registration of wills and authorities to adopt.

     81A.         Penalty for engagement as conveyance writer without valid enrolment or license.
[1]THE REGISTRA TION ACT , 1908
 
(XVI of 1908)
[18 December 1908]
 
An Act to consolidate the enactments r elating to the
registration  of documents.
 
Whereas it is expedient to consolidate the enactments relating to the registration of documents;
 
PART I
1.   Short title, extent and commenceme nt.– (1) This Act may be called the [2][* * *]
Registration Act, 1908.
      [3][(2)  It extends  to whole of the Punjab , except such districts or parts thereof as the
Government may exclude from its operation.]
      (3)  It shall one into force on the first day of January , 1909.

2.   Definitions .– In this Act, unless there is anything repugnant in the subject or context,–
            (1)  addition  mean s the place of residence, and the profession, trade, rank and the title (if
any) of a person described, [4][* * *] and his father ’s name, or where he is usually
described as the son of his mother then his mother ’s name:
            (2)  “book ” includes  a portion of a book and also any number of sheets connected
together with a view of forming a book or portion of a book:
        [5][(2a)   “co-operative societ y” means a co-operative society registered under the
Cooperative Societi es Act, 1912[6], or under any other law for the time being in
force relating to the registration of co-operative societies:]

punjablaws.gov.pk/laws/36a.html 3/29            (3)  “district ” and “sub-district” respectively mean a district and sub-district formed
under this Act:
            (4)  “District Court” includes [7][Lahore High Court ] in its ordinary original civil
jurisdiction:
            (5)  “endorsement ” and “endorsed” include and apply to an entry in writing by a
registering officer on a rider or covering slip to any document tendered  for
registration under this Act:
        [8][(5a)   “Government” means Government of the Punjab ;]
          [9][(6)  “immovable property” includes land, buildings, benefits to arise out of land, things
attached to the earth, or permanently fastened to anything attached to the earth,
hereditary allowances, rights to ways, lights, ferries and fisheries but does not include–
                  (a)  standing  timber, growing crops or grass whether  immediate severance thereof is
intended or not:

(a)  standing  timber, growing crops or grass whether  immediate severance thereof is
                  (b)  fruit upon and juice in trees whether in existence or to grow in future: and
                  (c)  machinery  embedded in or attached to the earth, when dealt with apart from the
land:
         [10][(7)  “lease ” includes  a counterpart, kabuliyat  and an undertaking to cultivate or
occupy:]
            (8)  “minor ” means a person who, according to the personal law to which he is subject,
has not attained majority:
         [11][(9)  “movable  property” means property of every description, except immovable
property:]
          (10)  “representative ” includes the guard ian of a minor and the committee or other legal
curator of a lunatic or idiot.
 
PART II
OF THE REGISTRA TION-EST ABLISHMENT
3.   Inspector-General of Registration.– (1) The [12][Government] shall appoint an officer to be the

PART II
Inspector-General of Registration for [13][the Punjab]:
      Provided that the [14][Government] may, instead of making such appointment, direct that all
or any of the power s and duties hereinafter conferred and imposed upon the Inspector -General
shall be exercised and performed by such officer or officers, and within such local limits, as the
[15][Government] appoints in this behalf.
      (2)  Any Inspector -Gene ral may hold simultaneously any other office [16][in the service of
the State].
 
4.   [17]
[* * * * * * * * * * * * *]
 
5.   Districts and sub-districts .– (1) For the purposes of this Act, the [18][Government] shall
form districts and sub-districts, and shall prescribe, and may alter, the limits of such districts and
sub-districts.

      (2)  The distric t and sub-districts formed under this section, together with the limits thereof,
and every alteration of such limits, shall be notified in the [19][official Gazette].
      (3)  Every such alteratio n shall take effect on such day after the date of the notificati on as is
therein mentioned.

punjablaws.gov.pk/laws/36a.html 4/296.   Registrars and Sub-Registrars .– The [20][Government] may appoint such persons,
whether public officers or not, as it think s proper , to be Registrars of the several  districts, and to
be Sub-Registrars of the several sub-districts, formed as aforesaid, respectively .
      [21][* * * * * * * * * * *]
 
7.   Offices of Registrars and Sub-Registrars .– (1) The [22][Government] shall establish in
every district an office to be styled the office of the Registrar and in every sub-district an office
or of fices to be styled the of fice of the Sub-Registrar of the of fices of the Joint Sub-Registrars.
      (2)  The [23][Government] may amalgamate with any office of a Registrar any office of a
Sub-Registrar subor dinate to such Registrar , and may authorize any Sub-Registrar whose office
has been so amalgamated to exercise and perform, in addition to his own powers and duties, all

or any of the powers and duties of the Registrar to whom he is subordinate:
      Provided that no such authorization shall enable a Sub-Registrar to hear an appe al against an
order passed by himself under this Act.
 
8.   Inspectors of Registration offices .– (1) The [24][Government] may also appoint officers , to
be called inspectors of Registration-of fices, and may prescribe the duties of such of ficers.
      [25][* * * * * * * * * * * *]
      (2)  Every such Inspector shall be subordinate to the Inspector -General.
 
9.   [26]
[* * * * * * * * * * * *]
 
10. Absence of Registrar  or vacancy in his office .– (1) When any Registrar , [27][* * *] is
absent otherwise than on duty in his district, or when his office is temporarily vacant, any

person whom the Inspector -General appoints in this behalf, or, in default of such appointment,
the Judge of the District Court within the local limits of whose jurisdiction the Registrar ’s office
is situate, shall be the Registrar during such absence or until the [28][Government] fills up the
vacancy .
      [29][* * * * * * * * * * *]
11. Absence of Registrar  on duty in his district.– When any Registrar is absent from his office
on duty in his district, he may appoint any Sub-Registrar or other person in his district to
perform, during such absence, all the duties of a Registrar except those mentioned in Sections.
68 and 72.
 
12. Absence of Sub-Registrar  or vacancy in his office.– When any Sub-Registrar is absent, or

68 and 72.
 
when his office is temporarily vacant, any person whom the Registrar of the district appoints in
this behalf shall be Sub-Registrar during such absence, or until [30][the vacancy is filled up].
 
13. Report to [31][Government] of appointments under Sections 10, 11 and 12.– (1) [32][* * *]
All appointments made under Section 10, Section 11 or Section 12 shall be reported to the [33]
[Government] by the Inspector-General.
      (2)  Such report shall be either special or general as the [34][Government] directs.
      [35][* * * * * * * * * * *]
 
14. Establishments of r egistering officers .– [36]
[* * *]

punjablaws.gov.pk/laws/36a.html 5/29      (2)  The [37][Government] may allow proper , establishments for the several offices under
this Act.
 
15. Seal of registering officers.– The several Registrars and Sub-Registrars shall use a seal
bearing the following inscription in English and in such other language as the [38][Government]
directs:-
      “The seal of the Registrar ( or of the Sub-Registrar) of___________.”
 
16. Register -books and fire-proof boxes .– (1) The [39][Government] shall  provide for the
office of every registering of ficer the books necessary for the purposes of this Act.
      (2)  The books so provided shall contain the forms from time to time prescribed by the
Inspector-General with the sanction of the [40][Government], and the pages of such books shall be
consecutively numbered in print, and the number of pages in each book shall be certified on the
title-page by the officer by whom such books are issued.

      (3)  The [41][Government] shall supply the office of every Registrar with a fire-proof box,
and shall in each district make suitable provision for the safe custody of the records connected
with the registration of documents in such district.
 
PART III
17. Documents of which registration is compulsory .– (1) The following documents shall be
registered, if the property to which they relate is situate in a district in which, and if they have
been executed on or after the date on which, Act No.XVI  of 1864, or the Indian Registration
Act, 1866[42], or the Indian Regis tration Act, 1871[43] or the Indian Regis tration Act, 1877[44],
or this Act came or comes into force namely:-
        (a) instruments  of gift of immovable property;

        (b) other non-testamentary instruments which purport or operate to create, declare, assign,
limit or extinguish, whether in present or in future, any right, title or interest, whether
vested or contingent, of the value of one hundred rupees and upwards, to or in
immovable property;
            [45][Explanation .– In the case of an assignment of a mortgage the consideration for the
deed of assignment shall be deemed to be the value for Registration;]
  [46][(bb) an instrument which grants power to an attorney or which constitutes an agreement to
create, declare, assign, limit or extingui sh, by way of sale, any right, title or interest of
the value of one hundred rupees and upwards, to or in immovable property;]
        (c) non-testamentary instruments [47][(other than the acknowledgement of a receipt or

payment made in respect of any transact ion to which an instrument registered under [48]
[clause (b)] relates)]  which acknowledge the receipt or payment of any consider ation on
account of the creation, declaration, assignment, limitation or extinction of any such
right, title or interest;
       (d) leases of immovable property from year to year, or for any term exceeding one year, or
reserving a yearly rent; and
     [49][(e) non-testamentary instruments transferring or assigning any decree or order of a Court
or any award when such decree or order or award purports or operates to create,
declare, assign, limit or extinguish, whether in present or in future, any right, title or
interest, whether vested or contingent, of the value of one hundred rupees and upwards,
to or in immovable property:]

punjablaws.gov.pk/laws/36a.html 6/29      Provided that the [50][Government] may, by order published in the [51][official Gazette], exempt
from the operation of this sub-section any leases executed in any district, or part of a district, the
terms granted by which do not exceed five years and the annual rents reserved by which do not
exceed fifty rupees.
      (2)  Nothing in clauses (b) and (c) of sub-section (1) applies to–
               (i)   any composition deed; or
              (ii)   any instrument relating to shares in a Joint Stock Company , notwithstanding that
the assets of such Company consist in whole or in part of immovable property; or
             (iii)   any debenture issued by any such Company and not creating, declaring, assignin g,
limiting or extinguishing any right, title or interest, to or in immovable property
except in so far as it entitles the holder to the security afforded by a registered

instrument whereby the Company has mortgaged, conveyed or otherwise
transferred the whole or part of its immovable property or any interest therein  to
trustees upon trust for the benefit of the holders of such debentures; or
             (iv)   any endorsem ent upon or transfer of any debenture issued by any such Company;
or
              (v)   any docum ent not itself creating, declar ing, assigning, limiting or extinguishing
any right, title or interest of the value of one hundred rupees and upwards to or in
immovable property , but merely creating a right to obtain another document which
will, when  executed , create, declare, assign, limit or extinguish any such right, title
or interest [52][except a document which grants power to an attorney or is an

agreement to sell any right, title or interest of the said value in immovable
property]; or
             (vi)   any decree or order of a Court [53][except a decree or order expressed to be made on a
compromise and comprising immovable property other than that which is the subject-
matter of the suit or proceeding]; or
            (vii)   any grant of immovable property by [54][the Federal Government or the Provincial
Government]; or
           (viii)    any instrument of partition made by a Revenue-of ficer; or
             (ix)   any order granting a loan or instrument of collateral security granted under [55][* *
*] the Land Improvement Loans Act, 1883[56]; or
          [57][(x)   Any order granting a loan under the [58][Punjab Agriculturists’  Loans Act 1958]

the Agricultural Development Bank Ordinance, 1961[59], or under  any other law
for the time being in force relating to the advancement of loans for agricultu ral
purpose, or any instrument under which a loan is granted by a cooperative society
for any such purpose, or any instrument made for securing the repayment of a loan
so granted; or]
             (xi)   any endorsem ent on a mortgage deed acknowledging the payment of the whole or
any part of the mortgage money , and any other receipt for payment of money due
under a mortgage [60][* * *]; or
            (xii)   any certificate of sale granted to the purchaser of any property sold by public auction
by a Civil or Revenue officer [61][; or]
       [62][(xiii)    any counterpa rt of a lease, where the lease corresponding thereto has itself been
registered.]

      [63][Explanation .– A docume nt purport ing or operating to effect a contract for the sale of
immovable property shall not be deemed to require or ever to have required registration by

punjablaws.gov.pk/laws/36a.html 7/29reason only of the fact that such document contains a recital of the payment of any earnest-
money or of the whole or any part of the purchase-money .]
      (3)  Authorities to adopt a son, executed after the first day of January , 1872, and not
conferred by a will, shall also be registered.
 
[64][18. Documents of which registration is optional .– Any docu ment not required to be
registered under Section 17 may also be registered under this Act.]
 
19. Documents in language not understo od by registering officer .– If any document duly
presented for registration be in a languag e which the registering officer does not understand, and
which is not, commonly used in the district, he shall refuse to register the document, unless it be
accompanied by a true translation into a language commonly used in the district and also by a
true copy .

true copy .
 
20. Documents containing interlineations, blanks, erasures or alterations.– (1) The registering
officer may in his discretion refuse to accept for registration any document in which any inter-
lineation, blank, erasure or alteration appears, unless the persons executing the document attest with
their signatures or initials such inter-lineation, blank, erasure or alteration.
      (2)  If a registering officer registers any such document, he shall, at the time of registering
the same, make a note in the register of such inter -lineation, blank, erasure or alteration.
 
21. Description of property and maps or plans .– (1) No non-testamentary document relating
to immovable property shall be accepted for registration unless it contains a description of such
property suf ficient to identify the same.

      (2)  Houses in towns shall be described as situate on the north or other side of the street or
road (which should be specified) to which they front, and by their exist ing and former
occupancies, and by their numbers if the houses in such street or road are numbered.
      (3)  Other houses and lands shall be describ ed by their name, if any, and as being in the
territorial division in which they are situate, and by their superficial contents, the roads and
other properties on which they abut, and their existing occupancies, and also, whenever it is
practicable, by reference to a Government map or survey .
      (4)  No non-te stamentary document contain ing a map or plan of any property comprised
therein shall be accepted for registration unless it is accompanied by a true copy of the map or,

(4)  No non-te stamentary document contain ing a map or plan of any property comprised
plan, or, in case such property is situate in several districts, by such number of true copies of the
map or plan as are equal to the number of such districts.
 
22. Description of houses and land by reference to Government maps or surveys .– (1)
Where it is, in the opinion of the [65][Government], practicable to describe houses, not being
houses in towns, and lands by reference  to a Government map or survey , the [66][Government]
may, by rule made under this Act, require that such houses and lands as aforesa id shall, for the
purposes of Sec. 21, be so described.
      (2)  Save as otherwise provided by any rule made under sub-section (1), failure to comply with
the provisions of Section 21, sub-section (2) or sub-section (3), shall not disentitle a document to be

registered if the description of the property to which it relates is sufficient to identify that property.
 
PART IV
23. Time for presenting documents .– Subject to the provisions contained in Sections 24, 25
and 26, no document other than a will shall be accepted for registration unless presented for that
purpose to the proper of ficer within four months from the date of its execution:
      Provided that a copy of a decree or order may be presented within four months from the day
on which the decree or order was made, or, where it is appealable, within four months from the
day on which it becomes final.

punjablaws.gov.pk/laws/36a.html 8/29[67][23A. Registration of certain documents.– Notwithstanding anything to the contrary contained
in this Act, if in any case a document requiring registration has been accepted for registration by a
Registrar or Sub-Registrar from a person not duly empowered to present the same, and has been
registered, any person claiming under such document may, within four months from his first
becoming aware that the registration of such document is invalid, present such document or cause
the same to be presented, in accordance with the Provisions of Part VI for re-registration in the
office of the Registrar of the district in which the document was originally registered; and upon the
Registrar being satisfied that the document was so accepted for registration from a person not duly
empowered to present the same, he shall proceed to the re-registration of the document as if it had

not been previously registered, and as if such presentation for re-registration was a presentation for
registration made within the time allowed therefor under Part IV, and all the provisions of this Act,
as to registration of documents, shall apply to such re-registration; and such document, if duly re-
registered in accordance with the provisions of this section, shall be deemed to have been duly
registered for all purposes from the date of its original registration:
      Provided that, within three months from the twelfth day of September , 1917, any person
claiming under a document to which this section applies may present the same or cause the
same to be presente d for re-registration in accordance with this section, whatever may have

been the time when he first became aware that the registration of the document was invalid.]
 
24. Documents execute d by several persons at differ ent times .– Where there are several
persons executing a document at different times, such document may be presented for
registration and re-registration within four months from the date of each execution.
 
25. Provision wher e delay in presentation  is unavoidable.–  (1) If, owing to urgent necessity
or unavoid able accident, any document executed, or copy of a decree or order made, in [68][the
Punjab] is not presented for registration till after the expiration of the time hereinbefore
prescribed in that behalf, the Registrar , in cases where the delay in presentation does not exceed

four months, may direct that, on payment of a fine not exceeding ten times the amount of the
proper registration-fee, such document shall be accepted for registration.
      (2)  Any application for such direction may be lodged with a Sub-Registrar, who shall forthwith
forward it to the Registrar to whom he is subordinate.
 
26. Documents executed out of [69][Pakistan].– When a document purporting to have been
executed by all or any of the parties out of [70][Pakistan] is not presented for registration till after the
expiration of the time hereinbefore prescribed in that behalf, the registering officer, if satisfied–
      (a)  that the instrument was so executed; and
      (b)  that it has been present ed for registration within four months after its arrival in [71]
[Pakistan ],

(a)  that the instrument was so executed; and
may, on payment of the proper registration fee, accept such document for registration.
 
27. Wills may be presented or deposited at any time.– A will may at any time be presented for
registration or deposited in manner hereinafter provided.
 
PART V
28. Place for registering documents relating to land.–  [72][(1)] [73][Every] document
mentioned in Section 17, sub-section (1), clauses (a), (b), (c) [74][,(d) and (e), Section  17, sub-
section (2), and Section 18, in so far as such document affects immovable property], shall be
presented for registration in the office of a Sub-Registrar within whose sub-distr ict the whole or
some portion of the property to which such document relates is situate.

punjablaws.gov.pk/laws/36a.html 9/29   [75][(2) Notwithstanding  anything contained in sub-section (1),–
            (a)  after a document is registered, no party thereto shall be entitled to question the
validity of its registration on the ground that the property which purported to give
jurisdiction to the Sub-Registrar to register it either did not exist or was fictitious or
insignificant or was not intended to be conveyed; and
            (b)  a document the registration of which is secured by the inclusion of a non-existent,
fictitious, or insignificant portion or item shall not in any manner affect the rights of a
person who was not a part thereto and acquired rights in the property without notice of
the transaction to which such document relates.
 
29. Place for registering other documents.– (1) Every document [76][not being a document

referred to in Section 28 or a copy of decree or order], may be presented for registration either in the
office of the Sub-Registrar in whose sub-district the document was executed, or in the office of any
other Sub-Registrar under the [77][Government] at which all the persons executing and claiming
under the document desire the same to be registered.
      (2)  A copy of a decree or order may be presented for registration in the office of the Sub-Registrar
in whose sub-district the original decree or order was made, or, where the decree or order does not
affect immovable property, in the office of any other Sub-Registrar under the [78][Government] at
which all the persons claiming under the decree or order desire the copy to be registered.
 
[79][30. Registration by Registrars in certain  cases.–  Any Registrar may in his discretion

receive and register any document which might be registered by any Sub-Regis trar subordinate
to him.]
 
31. Registration or acceptance for depo sit at private residence .– [80][The presentation,
registration or deposit of documents under this Act shall ordinarily] be made only at the office
of the of ficer authorized to accept the same for registration or deposit:
      Provided that such officer may on special cause being shown attend at the residence of any
person desiring to present a document for registration or to deposit a will, and accept for registration
or deposit such document or will.
 
PART VI
OF PRESENTING DOCUMENTS FOR REGISTRA TION
32. Persons to present documents for registration .– Except in the cases mentioned in [81][* *

PART VI
*] section 89, every document to be registered under this Act, whether such registration be
compulsory or optional, shall be presented [82][* * *],–
      (a)  by some person executing or claiming under the same, or, in the case of a copy of a decree
or order, claiming under the decree or order, or
      (b)  by the representative or assign of such person, or
      (c)  by the agent of such person, representative or assign, duly authorised  by power -of-
attorney executed and authenticated in manner hereinafter mentioned.
 
33. Powers-of-attorney recognizable for purposes of Section 32.– (1) For the purpos es of
Section 32, the following powers-of-attorney shall alone be recognised , namely:-
      (a)  if the principal at the time of executing the power-of-attorney resides in any part of [83][the

Punjab] in which this Act is for the time being in force, a power-of-attorney executed before
and authenticated by the Registrar or Sub-Registrar within whose district or sub-district the
principal resides;

punjablaws.gov.pk/laws/36a.html 10/29      (b)  if the principal at the time aforesaid resides in any other part of [84][the Punjab or
Pakistan ] a power of attorney executed before and authenticated by any Magistrate;
      (c)  if the principal at the time aforesaid does not reside in [85][Pakistan], power-of-attorney
executed before and authenticated by a Notary Public, or any Court, Judge, Magistrate,
[86][Pakistan] Consul or Vice-Consul, or representative of [87][* * *] the [88][Federal
Government]:
      Provided that the following persons shall not be required to attend at any registration-officer or
Court for the purpose of executing any such power-of-attorney as is mentioned in clauses (a) and
(b) of this section, namely:-
         (i) persons  who by reason of bodily infirmity are unable without risk or serious
inconvenience so to attend;
        (ii) persons  who are in jail under civil or criminal process; and

(i) persons  who by reason of bodily infirmity are unable without risk or serious
       (iii) persons  exempt by law from personal appearance in Court.
      (2)  In the case of every such person the Registrar or Sub-Registrar or Magistrate,  as the
case may be, if satisfied that the power -of-attorney has been voluntarily executed by the person
purporting to be the principal, may attest the same without requiring his person al attendance at
the of ficer or Court aforesaid.
      (3)  To obtain evidence as to the voluntary nature of the execution, the Registrar of Sub-
Registrar or Magistrate may either himself go to the house of the person/purporting to be the
principal, or to the jail in which he is confined, and examine him, or issue a commission for his
examination.
      (4)  Any power -of-attorn ey mentioned in this section may be proved by the production of it

without further proof when it purports on the face it to have been executed before an
authenticated by the person or Court hereinbefore mentioned in that behalf.
34. Enquiry befor e registration by registering officer .– (1) Subject to the provisions
contained in this Part and in Sections 41, 43, 45, 69, 75, 77, 88 and 89, no document shall be
registered under this Act, unless the persons executing such document, or their representatives,
assigns or agents authorized as aforesaid, appear before the registering officer within the time
allowed for presentation under Sections 23, 24, 25 and 26:
      Provided that, if owing to urgent necessity or unavoidable accident all such persons do not so
appear, the Registrar, in cases where the delay in appearing does not exceed four months, may direct

that on payment of a fine not exceeding ten times the amount of the proper registration-fee, in
addition to the fine, if any, payable under Section 25, the document may be registered.
      (2)  Appearances under sub-section (1) may be simultaneous or at dif ferent times.
      (3)  The registering of ficer shall thereupon–
            (a)  enquire  whet her or not such document was executed by the persons by whom it
purports to have been executed;
            (b)  satisfy himself as to the identity of the persons appearing before him and alleging that
they have executed the document; and
            (c)  in the case of any person appearing as a representative, assign or agent, satisfy himself
of the right of such person so to appear.
      (4)  Any applic ation for a direction under the proviso to sub-section (1) may be lodged with

the Sub-Registrar , who shall forthwith forward it to the Registrar to whom he is subordinate.
      (5)  Nothing in this section applies to copies of decrees or orders.
 
35. Procedur e on admission and denial of execution respectively .– (1) (a) If all the persons
executing the document appear person ally before the registering officer and are personally
known to him, or if he be otherwise satisfied that they are the persons they represent themselves
to be, and if they all admit the execution of the document, or
      (b)  if in the case of any person appearing by a representative, assign or agent, such
representative, assign or agent admits the execution, or

punjablaws.gov.pk/laws/36a.html 11/29      (c)  if the person executing the document is dead, and his representative or assign appears
before the registering officer and admits the execution,
the registering of ficer shall register the document as directed in Sections 58 to 61, inclusive.
      (2)  The registering officer may, in order to satisfy himself that the persons appearin g before
him are the persons they represent them selves to be, or for any other purpose contemplated by
this Act, examine any one present in his of fice.
      (3)(a)    If any person by whom the document purports to be executed denies its execution, or
      (b)  if any such person appears to the registering officer to be a minor , an idiot or a lunatic,
or
      (c)  if any person by whom the document purports to be executed is dead, and his
representative or assign denies its execution, the registering officer shall refuse to register the

or
document as to the person so denying appearing, or dead:
      Provided that, where such officer is a Registrar , he shall follow the procedure prescribed in
Part XII:
      [89][Provided further that the [90][Government] may, by notification in the [91][official
Gazette], declare that any Sub-Registrar named in the notification shall, in respect or documents
the execution of which is denied, be deemed to be a Registrar for the purposes of this sub-section
and of Part XII].
 
PART VII
OF ENFORCING THE APPEARANCE OF  EXECUT ANTS AND WITNESSES
36. Procedur e wher e appearance of executant or witness is desir ed.– If any person
presenting any document for registration or claiming under any document, which is capable of

being so presented, desires the appea rance of any person whose presence or testimony is
necessary for the registration of such document, the registering officer may, in his discretion call
upon such officer or Court as the [92][Government] direc ts in this behalf to issue a summons
requiring him to appear at the registration-of fice, either in person or by duly authorised  gent, as
in the summons may be mentioned, and at a time named therein.
 
37. Officer  or Court to issue and cause service of summons.– The officer or Cour t, upon
receipt of the peon’ s fee payable in such cases, shall issue the summons accordingly , and cause
it to be served upon the person whose appearance is so required.
 
38. Person exempt from appearance at registration office .– (1) (a) A person who by reason

of bodily infirmity is unable without risk or serious inconvenience to appear at the registration-
office, or
      (b)  a person in jail under civil or criminal process, or
      (c)  persons  exempt by law from personal appearance in Court, and who would but for the
provision next hereinafter contained be required to appear in person at the registration of fice,
      shall  not be required so to appear .
      (2) In the case of every such person the registering officer shall either himsel f go to the
house of such person, or to the jail in which he is confined, and examine him or issue a
commission for his examination.
 
39. Law as to summon ses, commissions and witnesses .– The law in force for the time being
as to summonses, commissions and compelling the attendance of witnesses, and for their

remuneration in suits before Civil Courts, shall, save as aforesaid and mutatis mutandis, apply
to any summons or commission issued and any person summoned to appear under the
provisions of this Act.
 
PART VIII
OF PRESENTING WILLS AND AUTHORITIES TO ADOPT

punjablaws.gov.pk/laws/36a.html 12/2940. Persons entitled to present wills and authorities to adopt.– (1) The testator, or after his death
any person claiming as executor or otherwise under a will, may present it to any Registrar or Sub-
Registrar for registration.
      (2)  The donor , or after his death the donee , of any authority to adopt, or the adoptive son,
may present it to any Registrar or Sub-Registrar for registration.
 
41. Registration of wills and authorities to adopt .– (1) A will or an authority to adopt,
presented for registration by the testator or donor , may be registered in the same manner as any
other document.
      (2)  A will or authority to adopt presented for registration by any other person entitled to
present it shall be registered if the registering of ficer is satisfied–
            (a)  that the will or authority was executed by the testator or donor , as the case may be;

            (b)  that the testator or donor is dead; and
            (c)  that the perso n presenting the will or authority is, under Section 40, entitled to
present the same.
 
PART IX
[93][DEPOSIT  AND DISPOSAL  OF WILLS]
42. Deposit of Wills.– [94][(1)] Any testator may, either personally or by duly authorised  agent,
deposit with any Registrar his will in a sealed cover superscribed  with the name of the testator
and that of his agent (if any) and with a statement of the nature of the document.
      [95][(2) The testator shall also endorse on the cover the name and address of the person  to
whom the original document shall be delivered after registration thereof, after his death.]
 
43. Procedure on deposit of Wills.– (1) On receiving such cover, the Registrar, if satisfied that

the person presenting the same for deposit is the testator or his agent, shall transcribe in his
Register-book No. 5 the superscription aforesaid, and shall note in the same book and on the said
cover the year, month, day and hour of such presentation and receipt, and the names of any
persons who may testify to the identity of the testator or his agent, and any legible inscription
which may be on the seal of the cover.
      (2)  The Registrar shall then place and retain the sealed cover in his fire-proof box.
 
44. Withdrawal of sealed cover  deposit ed under  Section 42.– If the testator who has
deposited such cover wishes to withdraw it, he may apply , either persona lly or by duly
authorised  agent to the Registrar who holds it in deposit, and such Registrar , if satisfied that the

applicant is actually the testator or his agent, shall deliver the cover accordingly .
 
45. Proceedings on death of depositor: (1) If, on the death of a testator who has deposited a
sealed cover under Section 42, application be made to the Registrar who holds it in deposit to
open the same, and if the Registrar is satisfied that the testator is dead, he shall, in the
applicant’ s presence, open the cover , and, at the applicant’ s expense, cause the contents thereof
to be copied into his Book No.3 [96][and then deliver the deposited will to the nominee of the
testator or his representative].
      [97][(2) If, in respect of any will deposited, no steps are taken by the testator or other person
under Section 44 of sub-section (1) of (this section, the Registrar shall follow  the procedure

[97][(2) If, in respect of any will deposited, no steps are taken by the testator or other person
hereinafter provided for the disposal of such will or sealed cover].
 
46. Saving of certain enactments and powers of Courts .– (1) Nothing hereinbefore contained
shall affect the provisions of Section [98][294 of the Succession Act, 1925], [99][* * *] or the
power of any Court by order to compel the production of any will.

punjablaws.gov.pk/laws/36a.html 13/29      (2)  When any such order is made, the Registrar shall, unless the will has been already copied
under Section 45, open the cover and cause the will to be copied into his Book No. 3 and make a
note on such copy that the original has been removed into Court in pursuance of the order
aforesaid.
 
[100][46-A.     Destruction of Wills: (1) Any will in deposit, with a Registrar, at the commencement
of the Registration (Amendment) Ordinance, 1962, and any will thereafter deposited may be
destroyed after following the procedure hereinafter provided, if the will is not registered before such
destruction.
      (2)  Every registering officer shall on the first day of July in the year next after
commencement of the Registration (Amendment) Ordinance, 1962, and on the first day of July
in every succeeding  third year, send by post a notice to every depositor and his nominee,

inquiring about the depositor ’s present address and shall enter on the cover and in his registers
any new address supplied in response to such notice.
      (3) If, as a result of such notice or in any other manner , the Registrar is satisfied that the
testator has died, the Registrar shall, after making an entry in his books as to the death of the
testator and the nature of the informatio n on which he has acted, open the cover in the presence
of a judicial officer (not below the rank of a Civil Judge or Munsif ). He shall thereupo n issue a
notice to the executor , if any, and also to such other person or persons deriving any benefit
under the will as the two officers may determine, informing them about the existence of the will

and also that unless steps are taken within a period of six months therefrom for registration of
the will the document shall be liable to be destroyed.
      (4)  Notwithstanding the expiry of the period specified in the notice, until the will is actually
destroyed in accordance with the provisions of the Destruction of Records Act, 1917 (V of
1917), the registration of the same can be effected, at the request of the person entitled thereto,
on payment, of the proper char ges.]
PART X
OF THE EFFECTS OF  REGISTRA TION AND NON-REGISTRA TION
47. Time from which register ed docume nt operates.– A registered document shall operate
from the time from which it would have commenced to operate if no registration thereof had
been required or made, and not from the time of its registration.

48. Register ed documents relating to property when to take effect against oral
agreements .– All non-testamentar y documents duly registered under this Act, and relating to
any property , whether movable or immovable shall take effect against any oral agreement or
declaration relating  to such property , unless where the agreement or declaration has been
accompanied or followed by delivery of possession [101][and the same constitutes a valid
transfer under any law for the time being in force:
      Provided that a mortgage by deposit of title-deeds as defined in Section 58 of the Transfer of
Property Act, 1882[102], shall take effect against any mortgage-deed subsequently executed and
registered which relates to the same property .]
 
[103][49.   Effect of non-Registration of documents required to be registered.– No document

required to be registered under this Act or under any earlier law providing for or relating to
registration of documents shall–
         (a)  operate to create, declare, assign, limit or extinguish, whether in present or in future,
any right, title or interest, whether vested or contingent, to or in immovable property ,
or
         (b)  confer  any power to adopt,
unless  it has been registered.]
 
50. Certain registered documents relating to land to fake effect against unregistered
documents.– (1) Every document of the kinds mentioned in clauses (a), (b), (c) and (d) of Section

punjablaws.gov.pk/laws/36a.html 14/2917, sub-section (1), [104][and every document registrable under Section 18, in so far as such
document effects immovable property or acknowledges the receipt or payment of any
consideration in respect of any transaction relating to immovable property], shall, if duly
registered, take effect as regards the property comprised therein against every unregistered
document relating to the same property, and not being a decree or order, whether such
unregistered document be of the same nature as the registered document or not [105][:]
      [106][Provided that the person in possession of the property under an unregistered document
prior in date, would be entitled to the rights under Section 53-A  of the Transfer of Property Act,
1882[107], if the conditions of that Section are fulfilled:
      Provided further that the person in whos e favour an unregistered document is executed shall

be entitled  to enforce the contract under the unregistered document in a suit for specific
performance against a person claiming under a subsequent registered document, subject to the
provisions of clause (b) of Section 27 of the Specific Relief Act, 1877].
      (2)  Nothing in sub-section (1) applies to leases exempted under the proviso to sub-section
(1) of Section 17 or to any document mentioned in sub-section (2) of the same section, or to any
registered document which had not priority under the law in force at the commencement of this
Act.
      Explanation .– In cases where Act XVI of 1864 or the Indian Registration Act, 1866[108],
was in force in the place and at the time in and at which such unregistered document was
executed, ‘unregistered’  means not registered according to such Act, and, where the document is

executed after the first day of July, 1871, not registered under the Indian Registration Act,
1871[109], or the Indian Registration Act 1877[110], or this Act.
 
PART XI
OF THE DUTIES AND POWERS OF  REGISTERING OFFICERS
(A) As to the Register -books and Indexes
51. Register -books to be kept in the several offices .– (1) The following books shall be kept in
the several of fices hereinafter named, namely:-
      A–In all r egistration offices–
           Book 1,   “Register of non-testamentary documents relating to immovable property”;
           Book 2,   “Record of reasons for refusal to register”;
           Book 3,   “Register of wills and authorities to adopt”; and
           Book 4,   “Miscellaneous Register”.
 
      B–In the offices of Registrars–

Book 3,   “Register of wills and authorities to adopt”; and
 
           Book 5, “Register of deposits of wills”.
      (2)  In book 1 shall be entered or filed all documents or memoranda registered under
Sections 17, 18 and 89 which relate to immovable property , and are not wills.
      (3)  In Book 4 shall be entered all documents registered under [111][* * *] Section 18 which
do not relate to immovable property .
      (4)  Nothing in this section shall be deemed to require more than one set of books where the
office of Registrar has been amalgamated with the of fice of a Sub-Registrar .
      [112][(5) If, in the opinio n of the Registrar , any of the books mentioned in sub-section (1) is
in danger of being destroyed or becoming illegible wholly or partially , the Registrar may, by a
written order , direct such book or portion thereof as he thinks fit, to be recopied and

authenticated in such manner as may be prescribed by rules, and the copy prepared and
authenticated under such direction shall, for all purposes of this Act and of the Evidence Act,
1872[113], be deemed to be the original book or portion and all references in this Act to the
original book shall be deemed to be to the book or portion so recopied and authenticated.]

punjablaws.gov.pk/laws/36a.html 15/29 
52. Duties of registerin g officers when document presented .– (1) (a) The day, hour and place
of present ation, and the signature of every person presenting a document for registration, shall
be endorsed on every such document at the time of presenting it;
      (b)  a receipt for such document shall be given by the registering officer to the person
presenting the same; and
      (c)  subject  to the provisions contained in Sectio n 62, every document admitted to
registration shall without unnecessary delay be copied in the book appro priated therefor
according to the order of its admission.
      (2)  All such books shall be authenticated at such intervals and in such manner as is from
time to time prescribed by the Inspector -General.
 
53. Entries to be number ed consecutively .– All entries in each book shall be numb ered in a

consecutive series, which shall commence and terminate with the year, a fresh series being
commenced at the beginning of each year .
54. Current indexes and entries therein.– In every office in which any of the books
hereinbefore mentioned are kept, there shall be prepared current indexes of contents of such
books; and every entry in such indexes shall be made, so far as practicable, immediately after the
registering officer has copied, or filed a memorandum of, the document to which it relates.
 
55. Indexes to be made by registering officers, and their  contents .– (1) Four such index es
shall be made in all registration-of fices , and shall be named, respectively , Index No. I, Index
No. II, Index No.  III and Index No. IV.
      (2)  Index No. I shall contain the names and additions of all persons executing and of all

persons claiming under every document entered or memorandum filed in Book No.1.
      (3)  Index No. II shall contain such particulars mentioned in Section 21 relating to every
such docu ment and memorandum as the Inspector -General from time to time directs in that
behalf.
      (4)  Index No. Ill shall contain the names and additions of all persons executing every will
and authority entered in Book No. 3, and of the executors and persons respec tively appointed
thereunder , and after the death of the testator or the donor (but not before) the names and
additions of all persons claiming under the same.
      (5)  Index No. IV shall contain the names and additions of all persons executing and of all
persons claiming under every document entered in Book No. 4.

(5)  Index No. IV shall contain the names and additions of all persons executing and of all
      (6)  Each index shall contain such other particulars, and shall be prepared in such form, as
the Inspector -General from time to time directs.
      [114][(7)   If, in the opinion of the Registrar, any of the indexes mentioned in sub-section (1) is
in danger of being destroyed or becoming illegible wholly or partially, the Registrar may, by a
written order, direct such index or portion thereof, as he thinks fit, to be recopied in such manner
as may be prescribed by rules, and any copy so prepared shall, for the purposes of this Act and of
the Evidence Act, 1872[115], be deemed to be the original index or portion and all references in
this Act to the original index or portion shall be deemed to be references to the index of portion
prepared as aforesaid.]
 
56. [116][* * * * * * * * * * * *]

57. Registering Officer s to allow inspection of certain books and indexes, and to give
certified copies of entries .– (1) Subject to the previous payment of the fees payable in that
behalf, the Books Nos. 1 and 2 and the Index relating to Book No. 1 shall be at all times open to
inspection by any person applying to inspect the same; and, subject to the provisions of Section
62, copies of entries in such books shall be given to all persons applying for such copies.
      (2)  Subject to the same provisions, copies of entries in Book No. 3 and in the Index relating
thereto shall be given to the persons executing the documents to which such entries relate, or to their
agents, and after the death of the executants (but not before) to any person applying for such copies.

punjablaws.gov.pk/laws/36a.html 16/29      (3)  Subject to the same provisions, copies of entries in Book No. 4, and in the Index
relating thereto shall be given to any person executing or claiming under the documents to
which such entries respectively refer , or to his agent or representative.
      (4)  The requisite search under this section for entries in Books Nos. 3 and 4 shall be made
only by the registering of ficer.
      (5) All copies given under this section shall be signed and sealed by the registering officer,
and shall be admissible for the purpose of proving the contents of the original documents.
 
(B) As to the Pr ocedur e on admitting to Registration
58. Particulars to be endorsed on documents admitted to registration.– (1) On every
document admitted to registration, other than a copy of a decree or order, or a copy sent to a
registering officer under Section 89, there shall be endorsed from time to time the following

particulars, namely:-
      (a)  the signature and addition of every person admitting the execution of the document , and,
if such execution has been admitted by the representative, assign or agent of any person,
the signature and addition of such representative, assign or agent;
      (b)  the signature  and addition or every person examined in reference to such document
under any of the provisions of this Act; and
      (c)  any payment of money or delivery of good s made in the presence of the registering
officer in reference to the execution of the document, and any admission of receipt of
consideration, in whole or in part, made in his presence in reference to such execution.
      (2)  If any person admitting the execution of a document refuses to endorse the same, the

registering officer shall nevertheless register it, but shall at the same time endorse a note of such
refusal.
 
59. Endorsements to be dated and signed by registering officer .– The registering officer shall
affix the date and his signature to all enforcements made under Sections 52 and 58, relating to
the same document and made in his presence on the same day .
 
60. Certificate of registration.– (1) After such of the provisions of Sections 34, 35, 58 and 59
as apply to any document presented for registration have been complied with, the registering
officer shall endorse  thereon a certifica te containing the word “registered”, together with the
number and page of the book in which the document has been copied.

      (2) Such certificate shall be signed, sealed and dated by the registering officer, and shall then
be admissible for the purpose of provin g that the document has been duly registered in manner
provided by this Act, and that the facts mentioned in the endorsements referred to in Section 59
have occurred as therein mentioned.
 
61. Endorsements and certificate to be copied and document returned.– (1) The
endorsements and certificate referred to and mentioned in Sections 59 and 60 shall thereupon be
copied into the margin of the Register -Book, and the copy of the map or plan (if any) mentioned
in Section 21 shall be filed in Book No.1.
      (2)  The registration of the document shall thereupon be deemed complete, and the document

shall then be returned to the person who presented the same for registration, or to such other
person (if any) as he has nominated in writing in that behalf on the receipt mentioned in Section
52.
 
62. Procedur e on presenting document in language unknown to registering officer .– (1)
When a document is presented for registration under Section 19, the translation shall be
transcribed in the register of documents of the nature of the original, and, together with the copy
referred to in Section 19, shall be filed in the registration of fice.
      (2)  The endor sements and certificate respectively mentioned in Sections 59 and 60 shall be
made on the origina l, and, for the purpose of making the copies and memora nda required by
Sections 57, 64, 65 and 66 the translation shall be treated as if it were the original.

punjablaws.gov.pk/laws/36a.html 17/2963. Power  to administer  oaths and records of substance of statements .– (1) Every
registering officer may at his discretion administer an oath to any person examined by him
under the provisions of this Act.
        (2)   Every such officer may also at his discretion record a note of the substance of the statement
made by each such person, and such statement shall be read over, or (if made in a language with which
such person is not acquainted) interpreted to him in a language with which the is acquainted, and, if he
admit the correctness of such note, it shall be signed by the registering officer.
      (3)  Every such note so signed shall be admissible for the purpose of proving that the
statements therein recorded were made by the persons and under the circumstances therein
stated.
 
(C) Special Duties of Sub-Registrar

stated.
 
64. Procedur e wher e document relates to land in several sub-districts.– (1) Every Sub-
Registrar on registering a non-testame ntary document relating to immovable property not
wholly situate in his own sub-district shall make a memorandum thereof and of the endorsement
and a certificate (if any) thereon, and send the same to every other Sub-Registra r subordinate to
the same Registrar as himself in whose sub-district any part of such property is situate, and such
Sub-Registrar shall file the memorandum in his Book No.1.
 
65. Procedur e wher e document relates to land in several districts.– (1) Every Sub-Registrar
on registering non-testamentary docum ent relating to immovable property situate in more
districts than one shall also forward a copy thereof and of the endorsement and certificate (if

any) thereon, together with a copy of the map or plan (if any) mentioned in Section 21, to the
Registrar of every district in which any part of such property is situate other than the district in
which his own sub-district is situate.
      (2)  The Regis trar on receiving the same shall file in his Book No. 1 the copy of the
document and the copy of the map or plan (if any), and shall forward a memorandum of the
document to each of the Sub-Registrars subordinate to him within whose sub-district any part of
such property is situate: and every Sub-Registrar receiving such memorandum shall file it in his
Book No.1.
 
(D) Special Duties of Registrar
66. Procedur e after  registration of documents relating to land.– (1) On registering any non-

Book No.1.
 
testamentary document relating to immovable property the Registrar shall forward a
memorandum of such document to each Sub-Registrar subordinate to himself in whose sub-
district any part of the property is situate.
      (2)  The Registrar shall also forward a copy  of such document, together with a copy  of the
map or plan (if any) mentioned in Sectio n 21, to every other Registrar in whose district any part
of such property is situate.
      (3) Such Registrar on receiving any such copy shall file it in his Book No.1, and shall also
send a memorandum  of the copy to each of the Sub-Registrars subordinate to him within whose
sub-district any part of the property is situate.
      (4)  Every Sub-Registrar receiving any memorandum under this section shall file it in this
Book No.1.

Book No.1.
 
67. Procedure after registration under Section 30, Sub-section (2).– On any document being
registered under Section 30, sub-section (2), a copy of such document and of the endorsements and
certificate thereon shall be forwarded to every Registrar within whose District any part of the
property to which the instrument relates is situate, and the Registrar receiving such copy shall follow
the procedure prescribed for him in Section 66, sub-section (1).
 
(E) Of the Contr olling Powers of Registrars and Inspectors-General
68. Power  of Registrars to superintend and contr ol Sub-Registrars.– (1) Every  Sub-
Registrar shall perform the duties of his office under the superintendence and control of the
Registrar in whose district the of fice of such Sub-Registrar is situate.

punjablaws.gov.pk/laws/36a.html 18/29      (2)  Every Registrar shall have authority to issue (whether on complaint or otherwi se) any
order consistent with this Act which he considers necessary in respect of any act or omission of
any Sub-Registrar subordinate to him or in respect of the rectification of any error regarding the
book or the of fice in which any document has been registered.
 
69. Power  of Inspector -General to superintend registration officers and make rules .– (1)
The Inspe ctor-General shall exercise a general superintendence over all the registration offices
in the territories under the [117][Government], and shall have powers from time to time to make
rules consistent with this Act–
      (a)  providing for the safe custody of books, papers and documents [118][* * *];
      (b)  declaring  what languages shall be deemed to be commonly used in each district;

(a)  providing for the safe custody of books, papers and documents [118][* * *];
      (c)  declaring  what territorial divisions shall be recognized under Section 21;
     [119][(cc)    regulating and supervising the profession of conveyance writing;]
      (d) regulating  the amount of fines imposed under Sections 25 and 34, respectively;
      (e)  regulating  the exercise of the discretion reposed in the registering of ficer by Section 63;
      (f)  regulating  the form in which registering of ficers are to make memoranda of documents;
      (g)  regulating  the authen tication by Registrars and Sub-Registrars of the books kept in their
respective of fices under Section 51;
      (h)  declaring  the particulars to be contained in Indexes Nos. I, II, III and IV , respectively;
      (i)   declaring  the holidays that shall be observed in the registration- of fices; and

(h)  declaring  the particulars to be contained in Indexes Nos. I, II, III and IV , respectively;
      (j)   generally , regulating the proceedings of the Registrars and Sub-Registrars.
      (2)  The rules so made shall be submitted to the [120][Government] for approval, and, after
they have been approved, they shall be published in the official Gazette, and on publication
shall have ef fect as if enacted in this Act.
 
70. Power  of Inspecto r-General to remit fines.– The Inspe ctor-General may also, in the
exercise of his discr etion, remit wholly or in part the difference between any fine levied under
Section 25 or Section 34, and the amount of the proper registration fee.
 
[121][PART XI-A
OF THE COPYING OF  DOCUMENTS BY  MEANS OF  PHOT OGRAPHY
70-A.    Application of this part.– This part shall apply  to such areas only as are specified in a
notification issued under Section 70-D.

70-B.    Definition .– For the purposes of this Part “Photo-Registrar”, means a Photo-Registrar
appointed under this Part.
 
70-C.    Appointment of Photo-Registrars .– The Provi ncial Government may appoint a
Registrar or Sub-Registrar or any other person to be a Photo-Registrar for the performance of
duties under this Part:
      Provided that the [122][Government] may, subject to such restrictions and conditions as it
thinks fit, delegate the power of appointing Photo-Registrars to the Inspector -General of
Registration.
 
70-D.    Documents may be photographed in areas notified by Government .– (1) The [123]
[Government] may, by notification in the official Gazette, direct that in any district or sub-

district specified in the notification copies of documents admitted to registration under this Act
shall be made by means of photography .
      (2)  On the issue of such notification it shall be translated into [124][* * *] Urdu [125][* * *]
and shall be posted in a conspicuou s place at the Registration offices affected by the

punjablaws.gov.pk/laws/36a.html 19/29notification.
 
70-E.    Application of Act to areas notified under  Section 70-D.– In any district or sub-
district in respect of which a notification has been issued under Section 70-D, the provisions of
this Act shall, for the purposes of this Part, be subject to the following modifications, namely:-
      (1)  (a)  Every document admitted to registration under Section 35 or Section 41 shall on
every page–
                     (i) be signed in the presence of the registering officer by the person or any one of
the persons presenting the document for registration; and
                    (ii) be carefully marked with an identification stamp and the serial number of the
document.
            (b)  It shall be then transmitted by the registering officer, unless he is himself the Photo-
Registrar, to the Photo-Registrar, and the registering officer or the Photo-Registrar, as the

(b)  It shall be then transmitted by the registering officer, unless he is himself the Photo-
case may be, shall cause each side of each page of such document together with all
stamps, endorsements, seals, signatures, thumb-impressions and certificates appearing
thereon to be photographed without subtraction or alteration. He may for this purpose
cut or untie, without breaking any seals, the thread or ribbon, if any, wherewith the pages
of the document are sewn together, in order to separate the pages of the document, and,
as soon as the document has been photographed, he shall, as far as practicable, exactly
rebind the document as before, and, if he has cut the thread or ribbon shall seal it over
the joint with his seal:
                        Provided that the party presenting the document for registration shall, if he so

desires, be allowed to be present and watch the unbinding, rebinding and sealing of
the document:
                        Provided further that if the party presen ting the document so requests the
document shall be returned to him unbound:
                        Provided also that before or after transmission of the document to the Photo-
Registrar the party presenting the document may require the registering officer to have
it copied by hand under Section 52, or if the document has been presented for
registration under Section 19 its translation copied under Section 62 on payment of an
additional copying fee.
            (c)  There shall then be prepared and preserved the negative and at least one
Photographic print and to each such negative and print the Photo-Registrar shall fix

his signature and seal in token of the exact correspondence of the copy to the
original document, as admitted for registration:
                        Provided that when more than one such negative is recorded on one length of
film and the Photo-Registrar has affixed his signature and seal at the end of such
length of film certifying in the manner prescribed by rules made in this behalf, the
exact correspondence of all copies on such length of film with the original
documents, the Photo-Registrar shall be deemed to have affixed his signature and
seal to each such negative on such length of film.
            (d) One set of such prints arranged in the order of their serial numbers shall be made up
into books  and sewn or bound togethe r. To each such book the Registrar or Sub-

(d) One set of such prints arranged in the order of their serial numbers shall be made up
Registrar shall prefix a certificate of the serial numbers it contains, and the books
shall then be preser ved in the records of the Sub-Registrar . The negatives shall be
preserved in such suitable place as the Inspector -General may prescribe.
      (2)  All words and expressions used in the act with reference to the making of copies of
documents by hand or the entering or filing of documents or memoranda in books provided under
Section 16 shall, so far as may be necessary, be construed as referring to the making of such
copies by means of photography or the entering or filing of documents or memoranda in books
made up of copies prepared by means of photography.
      (3)  Where this Part applies the sections mentioned below shall be deemed to be modified as
follows:-

follows:-
            (a)  In Section 19 the words “and also by a true copy” shall be omitted;

punjablaws.gov.pk/laws/36a.html 20/29            (b)  sub-section  (4) of Section 21 shall be omitted;
            (c)  the words “according to the order of its admission” occurring in clause (c) of sub-
section (1) of Section 52 shall be omitted;
            (d) Section 53 shall be omitted;
            (e)  in sub-section (1) of Section 60 the words “and page” shall be omitted;
            (f)  sub-section  (1) of Section 61 shall be omitted; and
            (g)  in sub-section (1) of Section 62,–
                  (i)   for the word “transcribed” the word “copied” shall be substituted; and
                  (ii)  for the words and figures “copy referred to in Section 19” the words
“photograph of the original” shall be substituted.
 
70-F.  The Inspe ctor-General may, with the previous approval of the [126][Government], by
notification in the official Gazette, make rules for the purposes of giving effect to the provisions
of this Part.]

PART XII
OF REFUSAL  TO REGISTER
71. Reasons for refusal to register to be recorded.– (1) Every Sub-registrar refusing to register a
document, except on the ground that the property to which it relates is not situate within his sub-
district, shall make an order of refusal and record his reasons for such order in his Book No.2, and
endorse the words “registration refused” on the document; and, on application made by any person
executing or claiming under the document, shall, without payment and unnecessary delay, give him
a copy of the reasons so recorded.
      (2)  No registering officer shall accept for registration a document so endorsed unless and
until, under the provisions hereinafter contained, the document is directed to be registered.
 
72. Appeal to Registrar  from orders of Sub-Registrar  refusing registration on ground

other  than denial of execution.– (1) Except where the refusal is made on the ground of denial
of execution, an appeal shall lie against an order of a Sub-Registrar refusing to admit a
document to registration (whether the registration of such document is compulsory or optional)
to the Registrar to whom such Sub-R egistrar is subordinate, if presented to such Registrar
within thirty days from the date of the order; and the Registrar may reverse or alter such order .
      (2)  If the order of the Registrar directs the document to be registered and the document is duly
presented for registration within thirty days after the making of such order, the Sub-Registrar shall
obey the same, and thereupon shall, so far as may be practicable, follow the procedure prescribed in

Sections 58, 59 and 60; and such registration shall take effect as if the document had been registered
when it was first duly presented for registration.
 
73. Application to Registrar  wher e Sub-Registrar  refuses to register  on ground of denial of
execution.– (1) When a Sub-Registrar has refused to register a document on the ground that any
person by whom it purports to be executed, or his representative or assign, denies its execution,
any person  claiming  under such document, or his representative, assign or agent authorised  as
aforesaid, may, within thirty days after the making of the order of refusal, apply to the Registrar
to whom such Sub-R egistrar is subordinate in order to establish his right to have the document
registered.
      (2)  Such application shall be in writing and shall be accompanied by a copy of the reasons

recorded under Section 71, and the statements in the application shall be verified by the
applicant in manner required by law for the verification of plaints.
 
74. Procedur e of Registrar  on such applic ation.– In such case, and also where such denia l as
aforesaid is made before a Registrar in respect of a document presented for registration to him,
the Registrar shall, as soon as conveniently may be, enquire–
      (a)  whether  the document has been executed;

punjablaws.gov.pk/laws/36a.html 21/29      (b)  whether  the requirements of the law for the time being in force have been complied with
on the part of the applicant or person presenting the document for registration, as the
case may be, so as to entitle the document to registration.
 
75.  Order by Registrar to register and procedure thereon: (1) If the Registrar finds that the
document has been executed and that the said requirements have been complied with, he shall order the
document to be registered.
      (2)  If the document is duly presented for registration within thirty days after the making of
such order , the registering officer shall obey the same and thereupon shall, so far as may be
practicable, follow the procedure prescribed in Sections 58, 59 and 60.
      (3)  Such regis tration shall take effect as if the document had been registered when  it was
first duly presented for registration.

(3)  Such regis tration shall take effect as if the document had been registered when  it was
      (4)  The Registrar may, for the purpose of any enquiry under Section 74, summo n and
enforce the attendance of witnesses, and compel them to give evidence, as if he were a Civil
Court, and he may also direct by whom the whole or any part of the costs of any such enquiry
shall be paid, and such costs shall be recoverable as if they had been awarded in a suit under the
Code of Civil Procedure, 1908 (V  of 1908).
76. Order  of refusal by Registrar .– (1) Every Registrar refusing–
      (a)  to register a docume nt except on the ground that the property to which it relate s is not
situate within his district or that the document ought to be registered in the office of a
Sub-Registrar , or
      (b)  to direct the registration of a document under Section 72 or Section 75,

shall  make an order of refusal and record the reasons for such order in his Book No.2, and, on
application made by any person executing or claiming under the document, shall, without
unnecessary delay , give him a copy of the reasons so recorded.
      (2)  No appeal lies from any order by a Registrar under this section or section 72.
 
77. Suit in case of order of refusal by Registrar.– (1) Where the Registrar refuses to order the
document to be registered, under Section 72 or Section 76, any person claiming under such document,
or his representative, assign or agent, may, within thirty days after the making of the order of refusal,
institute in the Civil Court, within the local limits of whose original jurisdiction is situate the office in

which the document is sought to be registered, a suit for a decree directing the document to be
registered in such office if it be duly presented for registration within thirty days after the passing of
such decree [127][:]
      [128][Provided that failure to file a suit or the dismissal of a suit filed under this section shall
not disentitle a party to any other remedy to which he may be entitled, on the basis of the
unregistered document.]
      (2)  The provisions contained in sub-sectio ns (2) and (3) of Section 75 shall, mutatis
mutandis apply to all documents presen ted for registration in accordance with any such decree,
and, notwithstandin g anything contained in this Act, the document shall be receivable in
evidence in such suit.
 
PART XIII
OF THE FEES FOR REGISTRA TION, SEARCHES AND COPIES

PART XIII
78. Fees to be fixed by [129][Government ].– [130][* * *] The [131][Government] shall prepare a
table of fees payable–
      (a)  for the regist ration of documents [132][not exceeding one percent. of the value of
property conveyed];
      (b)  for searching the registers;
      (c)  for making or granting copies of reasons,  entries or documents, before, on or after
registration;
and of extra or additional fees payable–
      (d) for every registration under Section 30;

punjablaws.gov.pk/laws/36a.html 22/29      (e)  for the issue of commission;
      (f)  for filing translations;
      (g)  for attending at private residences;
      (h)  for the safe custody and return of documents; and
      (i)   for such other matters as appear to the [133][Government] necessary to effect the
purpose of this Act [134][:]
 
      [135][Provided that the [136][Government] may, by notification in the official Gazette,
exempt from payment of fees, either in whole or in part, any instrument executed by or in
favour of a banking company in the normal course of its banking business.
      Explanation.  For the purpose of this section, “bank ing company” shall have the same
meaning as in the Banking Tribunals Ordinance, 1984.]
 
79. Publication of fees.– A table of the fees so payable shall be published in the official Gazette, and a

copy thereof in English and the vernacular language of the district shall be exposed to public view in
every registration office.
 
80. Fees payable on presentation.– All fees for the registration of documents under this Act shall be
payable on the presentation of such documents.
 
PART XIV
OF PENAL TIES
81. Penalty for incorr ectly endorsing, copying, translating or registering documents with
intent to injur e.– Every registering officer appointed under this Act and every person employed
in his office for the purposes of this Act, who, being charged with the endo rsing, copying,
translating or registering of any document presented or deposited under its provisions, endorses,
copies, translates or registers such document in a manner which he knows or believes to be

incorrect, intending thereby to cause knowing it to be likely that he may thereby cause, injury ,
as defined in the Pakistan Penal Code, 1860 (XLV of 1860), to any person, shall be punishable
with imprisonment for a term which may extend to seven years, or with fine, or with both.
 
[137][81A. Penalty for engagement as conveyance writer  without valid enrolment or
license .– Whoever engages himself as conveyance writer without valid enrolment or license
shall be punishable with imprisonment for a term which may extend to three months but which
shall not be less than ten days and with fine which may extend to two hundred thousand rupees
but which shall not be less than fifty thousand rupees.]
82. Penalty for making false statements, delivering false copies or transla tion, false

personation, and abetment .– Whoever–
      (a)  intentionally makes any false statement, whether on oath or not, and whether it has been
recorded or not, before any officer acting in execution of this Act, in any proceeding or
enquiry under this Act; or
      (b)  intentionally delivers to a registering officer, in any proceeding under Section 19 or
Section 21, a false copy or translation of a document or a false copy of a map or plan; or
      (c)  falsely personates another , and in such assumed character presents any document, or
makes any admission or statement, or causes any summons or commission to be issued,
of does any other act in any proceeding or enquiry under this Act; or
      (d) abets  anything made punishable by this Act; shall be punishable with imprisonment for a

term which may extend to seven years, or with fine, or with both.
 
83. Registering officer  may commence prosecution.– (1) A prosecution for any offence under
this Act coming to the knowledge of a registering officer in his official capacity may be

punjablaws.gov.pk/laws/36a.html 23/29commenced by or with the permission of the Inspector -General, [138][* * *] the Registrar or the
Sub-Registrar , in whose territories, district or sub-district, as the case may be, the offence has
been committed.
      (2)  Offences punishable under this Act shall be triable  by any Court or officer exercising
powers not less then those of a Magistrate of the Second Class.
 
84. Registering officers to be deemed public servants.– (1) Every registering officer appointed
under this Act shall be deemed to be a public servant within the meaning of the Pakistan Penal
Code, 1860 (XLV of 1860).
      (2)  Every person shall be legally bound to furnish information to such registering officer
when required by him to do so.
      (3)  In Section 228 of the Pakistan Penal Code, 1860 (XLV of 1860), the words “judicial
proceeding” shall be deemed to include any proceeding under this Act.
PART XV

(3)  In Section 228 of the Pakistan Penal Code, 1860 (XLV of 1860), the words “judicial
PART XV
85. Destruction of unclaimed documents .– Documents (other than wills) remaining unclaimed
in any registration of fice for a period exceeding two years may be destroyed.
 
86. Registering officer  not liable for thing bona fide done or refused in his official
capacity .– No registe ring officer shall be liable to any suit, claim or demand by reason of
anything in good faith done or refused in his of ficial capacity .
 
87. Nothing so done invalidated by defect in appointment or procedur e.– [139][(1)] Noth ing
done in good faith pursuant to this Act or any Act hereby repealed, by any registering officer,
shall be deemed invalid merely by reason of any defect in his appointment or procedure.
      [140][(2)   Any defec t in or the want of authority of a person to present a document shall not

by itself, render invalid the registration of the document or the transaction ef fected by it.]
 
88. Registration of documents executed by Government Officers or certain public
functionaries.– (1) Notwithstanding anything herein contained, it shall not be necessary for any
officer of Government, [141][* * *] or for any Official Trustee or Official Assignee, or for the  [142][*
* *], Receiver or Registrar of a High Court, to appear in person or by agent at any registration office
in any proceeding connected with the registration of any instrument executed by him in his official
capacity, or to sign as provided in Section 58.
      (2)  Where any instrument is so executed, the registering officer to whom such instrument is

presented for registration may, if he thinks fit, refer to any Secretary to Government or to such
officer of Government, Administrator-General, official Trustee, official Assignee, [143][* * *]
Receiver or Registrar, as the case may be, for information respecting the same, and, on being
satisfied of the executions thereof, shall register the instrument.
 
89. Copies of certain orders, certificates and instruments to be sent to registering officers
and filed .– (1) Every officer granting a loan under the Land Improvement Loans Act, 1883
(XIX of 1883), shall send a copy of his order to the registering officer within the local limits of
whose jurisdiction the whole or any part of the land to be improved or of the land to be granted
as collateral security , is situate, and such registering of ficer shall file the copy in his Book No.1.

      (2)  Every Court granting a certificate of sale of immovable property under the Code of Civil
Procedure, 1908 (V of 1908), shall send a copy of such certificate to the registering officer within
the local limits of whose jurisdiction the whole or any part of the immovable property comprised in
such certificate is situate and such officer shall file the copy in his Book No.1.
      (3)  [144][Every officer and every co-operative society granting any such loan as is referred to in
clause (x) of sub-section (2) of Section 17] shall send a copy of any instrument whereby immovable

punjablaws.gov.pk/laws/36a.html 24/29property is mortgaged for the purpose of securing the repayment of the loan, and if any such property
is mortgaged for the same purpose in the order granting the loan, a copy also of that order, to the
registering officer within the local limits of whose jurisdiction the whole or any part of the property so
mortgaged is situate, and such registering officer shall file the copy or copies, as the case may be, in
his Book No.1.
      (4)  Every Revenue Officer granting a certificate of sale to the purchaser of immo vable
property sold by public auction shall send a copy of the certificate to the registering officer
within the local limits of whose jurisdiction the whole or any part of the property comprised in
the certificate is situate, and such of ficer shall file the copy in his Book No. 1.
 
Exemptions fr om Act
90. Exemption of certain documents executed by or in favour of Government.– (1) Nothing

contained in this Act or in the Indian Registration Act, 1877[145], or in the Indian Registration Act,
1871[146], or in any Act thereby repealed, shall be deemed to require or to have at any time required,
the registration of any of the following documents or maps, namely:-
      (a)  documents issued, received or attested by any officer engaged in making a settlement or
revision of settlement of land-revenue, and which form part of the records of such settlement; or
      (b)  documents and map issued, received or authenticated by any officer engaged on behalf
of Govern ment in making or revising the survey of any land, and which form part of the record
of such survey; or
      (c)  documents which, under any law for the time being in force, are filed periodically in any

revenue of fice by patwaris  or other of ficer char ged with the preparation of village-records; or
      (d) sanads , inam , title-deed s and other documents purpo rting to be or to evidence grants of
assignments by Government of land or of any interest in land; or
      [147][(e) * * * * * * * * * * * *]
      (2)  All such documents and maps shall, for the purposes of Sections 48 and 49, be deemed
to have been and to be registered in accordance with the provisions of this Act.
 
91. Inspection and copies of such docu ments.– Subject to such rules and the previou s
payment of such fees as the [148][Government] presc ribed in this behalf, all documents and
maps mentioned in Section 90, [149][clauses (a), (b) and (c),] and all registers of the documents
mentioned in clause (d), shall be open to the inspection of any person applying to inspect the

same, and, subject as aforesaid, copies of such documents shall be given to all persons applying
for such copies.
 
92. [150]
 
93. [151][* * * * * * * * * * * * *]
 
[152][* * * * * * * * *]

punjablaws.gov.pk/laws/36a.html 25/29[1]
For Statement of Objects and Reasons, see Gazette of India, 1908, Pt. V, p.325, for Report of Select Committee, see ibid., 1908, Pt. V, p.387; and for Proceedings in Council, see ibid.,
1908, Pt. VI, pp.148, 154 and 182.
    This Act was declared to be in force in Balochistan by s.3 of the British Balochistan Laws Regulation, 1913 (II of 1913).
    It was extended to the Leased Areas of Balochistan, see the Leased Areas (Laws) Order, 1950 (G.G.O. 3 of 1950); and applied in the Federated Areas of Balochistan, see
Gazette of India, 1937, Pt.I, p1499.
    It has been extended to the Balochistan States Union by the Balochistan States Union (Federal Laws) (Extension) Order, 1953 (G.G.O. 4 of 1953), as amended.
    It was extended to the Khairpur State by the Khairpur (Federal Laws) (Extension) Order, 1953 (G.G.O. 5 of 1953), as amended.

It was extended to the Khairpur State by the Khairpur (Federal Laws) (Extension) Order, 1953 (G.G.O. 5 of 1953), as amended.
    The Act has been and shall be deemed to have been brought into force in Gwadur with effect from the 8th September, 1958, by the Gwadur (Application of Central Laws)
Ordinance, 1960 (XXXVII of 1960), s.2.
    It was amended in the Punjab by the Indian Registration (Punjab Amendment) Act, 1941 (Punjab VIII of 1941).
    It has also been applied to Phulera in the excluded Area of Upper Tanawal to the extent the Act is applicable in the N.W.F.P., and has been extended to the Excluded Area of
Upper Tanawal other than Phulera by the N-W.F.P. (Upper Tanawal) (Excluded Area) Laws Regulation, 1950 and declared to be in force in that area with effect from the 1st June,
1951, see N.W.F.P. Gazette Ext., dated the 1st June, 1951.

    This Act was originally in the Federal ambit, however, the subject on which this law was enacted, has devolved to the provinces by virtue of 18th Amendment in the Constitution,
hence it was adopted, with amendments, for the province of the Punjab by the Registration (Amendment) Act 2011 (XIX of 2011).
[2]
The word “Indian” omitted by Adaptation Order, 1949.
[3]
Substituted by the Registration (Amendment) Act 2011 (XIX of 2011).
[4]
The words, comma and brackets “and, in the case of a native of [Pakistan] his caste (if any)” omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960),
s.3 and 2nd Schedule (with effect from the 14th October, 1955). The word in crotchet was substituted by Adaptation Order, 1949, for “India”.
[5]
Clause (2a) inserted by the Registration Act (Amendment) Ordinance, 1961 (XXXII of 1961), s.2.
[6]
II of 1912.
[7]

[5]
[6]
II of 1912.
[7]
Substituted for the words “the High Court” by the Registration (Amendment) Act 2011 (XIX of 2011).
[8]
[9]
Substituted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.2, for the original clause.
[10]
Ibid.
[11]
Ibid.
[12]
Substituted for the words “Provincial Government” by the Registration (Amendment) Act 2011 (XIX of 2011).
[13]
Ibid, for the words “territories subject to such Government”.
[14]
Ibid, for the words “Provincial Government”.
[15]
Ibid.
[16]
Substituted by Adaptation Order, 1961, Art.2 and Schedule (with effect from 23rd March 1956), for “under the Crown” which had been substituted by Adaptation Order 1937,
for “under Government”.
[17]
Section 4. “Branch Inspector-General of Sindh” repealed by the Adaptation Order, 1937.
[18]

[17]
[18]
[19]
Substituted by Adaptation Order, 1937, for “local official Gazette”.
[20]
[21]
The proviso to s.6, was inserted by the Decentralization Act, 1914 (IV of 1914), s.2, Schedule Pt. I, and was omitted by Adaptation Order, 1937.
[22]
[23]
Ibid.
[24]
Ibid.
[25]
The proviso to sub-section (1) of s.8 was inserted by the Indian Registration (Bombay Amendment) Act, 1929 (Bombay V of 1929), s. 2, and was omitted by the Adaptation
[26]

[24]
Ibid.
[25]
[26]
Section 9. “Military Cantonments may be declared sub-districts or districts” repealed by Repealing and Amending Act, 1927 (X of 1927), s.3 and Second Schedule.
[27]
The words “other than the Registrar of a district including a Presidency-town” omitted by Adaptation Order, 1949.
[28]
[29]
Omitted by the Adaptation Order, 1949.
  [30]
Substituted by the Decentralization Act, 1914 (IV of 1914), s.2 and Schedule, Pt. I, for “the Local Government fills up the vacancy”.
  [31]

punjablaws.gov.pk/laws/36a.html 26/29  [32]
The words “All appoints made by the Inspector-General under section 6 and”, were inserted by the Decentralization Act, 1914 (IV of 1914) and were omitted by Adaptation Order,
1937.
  [33]
  [34]
Ibid.
  [35]
Sub-section (3) relating to the suspension, removal, dismissal and remuneration of persons appointed under the Act was omitted by Adaptation Order, 1937.
  [36]
Sub-section (1) omitted ibid.
  [37]
  [38]
Ibid.
[39]
Ibid.
[40]
[41]
Ibid.
[42]
XX of 1866.
[43]
VIII of 1871.
[44]
III of 1877.
[45]
Explanation added by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.3.
[46]

[41]
Ibid.
[42]
XX of 1866.
[43]
[44]
[45]
[46]
 Inserted by the Registration (Amendment) Act 2018 (XXVI of 2018).
[47]
Inserted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.3.
[48]
Substituted for “clause (a)” by the Registration (Amendment) Act 2011 (XIX of 2011).
[49]
Clause (e) inserted by the Transfer of Property (Amendment) Supplementary Act, 1929 (XXI of 1929), s.10.
[50]
[51]
Substituted for “local official Gazette” by the Adaptation Order 1937.
[52]
[53]
Substituted by the Transfer of Property (Amendment) Supplementary Act, 1929 (XXI of 1929), s.10, for “and any award”.
  [54]
Substituted for the words “the Government” by the Registration (Amendment) Act 2011 (XIX of 2011).

[54]
  [55]
The words “the Land Improvement Act, 1871, or”, omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s.3 and Second Schedule
  [56]
XIX of 1883.
  [57]
Substituted by the Registration Act (Amendment) Ordinance, 1961 (XXXII of 1961), s.3, for the original clause.
  [58]
Substituted for the words “West Pakistan Agriculturists’ Act, 1958” by the Registration (Amendment) Act 2011 (XIX of 2011).
  [59]
IV of 1961.
  [60]
The words “when the receipt does not purport to extinguish the mortgage” omitted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.3.
  [61]
Substituted ibid., for the full-stop.
  [62]
Clause (xiii) added ibid.
[63]
Explanation inserted by the Indian Registration (Amendment) Act, 1927 (II of 1927), s.2.
[64]
Substituted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.4.
[65]

[63]
[64]
[65]
[66]
Ibid.
[67]
Inserted by the Indian Registration (Amendment) Act, 1917 (XV of 1917), section 2.
[68]
Substituted for the word “Pakistan” by the Registration (Amendment) Act 2011 (XIX of 2011)
[69]
Substituted by the Central Laws (Statute Reforms) Ordinance, 1960 (XXI of 1960), s.3 and 2nd Schedule, (with effect from the 14th October, 1955), for “the Provinces and
the Capital of Federation” which had been substituted by Adaptation Order, 1949, for “British India”.
[70]
Ibid.
[71]
Ibid.

punjablaws.gov.pk/laws/36a.html 27/29[72]
Renumbered by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.4.
[73]
Substituted for the words “Save as in this Part otherwise provided, every” by the Registration (Amendment) Act 2011 (XIX of 2011)
[74]
The original words “and (d) and section 18, clauses (a), (b) and (c)” have successively been amended by the Indian Registration (Amendment) Act, 1940 (XXXIII of 1940),
s.3 and the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.5, to read as above.
[75]
Sub-section (2) added by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.5.
[76]
Substituted by the Repealing and Amending Act, 1940 (XXXII of 1940), s.3 and Second Schedule, for “other than a document referred to in section 28, and a copy of a decree or
order”.
[77]
[78]

order”.
[77]
[78]
[79]
Section 30 substituted ibid.
[80]
Substituted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), ss. 6 and 7, for “In Ordinary cases the registration or deposit of documents under this Act,
shall”.
[81]
The words and figures “section 31 and” omitted ibid., s.8.
[82]
The words “at the proper registration-office” omitted, ibid.
[83]
[84]
Ibid.
[85]
the Capital of Federation” which had been substituted by Adaptation Order, 1949, for “British India”..
[86]

[86]
Substituted by Adaptation Order, 1961, Art.2 and Schedule For “British” (with effect from the 23rd March, 1956).
[87]
The words “His Majesty or of” omitted ibid., (with effect from the 23rd March, 1956).
[88]
Substituted by Federal Adaptation Order, 1975, Art.2 and Table, for “Central Government”, which was substituted by Adaptation Order, 1937, for “Government of India”.
[89]
Proviso inserted by the Indian Registration (Amendment) Act, 1926 (XIII of 1926), s.2.
[90]
[91]
Substituted by Adaptation Order 1937, for “local official Gazette”.
[92]
[93]
Substituted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.9, for “OF THE DEPOSIT OF WILLS”.
[94]

[93]
[94]
Re-numbered, ibid., s.10.
[95]
Sub-section (2) added ibid.
[96]
Added by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.11.
[97]
Substituted ibid, for the original sub-section (2).
[98]
Substituted by the Federal Laws (Revision and Declaration) Ordinance, 1981, (XXVII of 1981), s.3 and Second Schedule, for “259 of the Indian Succession Act, 1865”.
[99]
The words “of section 81 of the Probate and Administration Act, 1881,” omitted ibid., s.2 and Second Schedule
[100]
Section 46A, inserted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.12.
[101]
Inserted by the Transfer of Property (Amendment) Supplementary Act, 1929 (XXI of 1929), s.10.
[102]
IV of 1882.
[103]
Substituted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.13.
[104]
Substituted ibid, s.14, for “and clauses (a) and (b) of section 18”.
[105]

[102]
IV of 1882.
[103]
[104]
[105]
Substituted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), for the full-stop.
[106]
Provisos added, ibid.
[107]
IV of 1882.
[108]
XX of 1866.
[109]
[110]

punjablaws.gov.pk/laws/36a.html 28/29[111]
The words and brackets “clauses (d) and (f)” omitted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.15.
[112]
Sub-section (5) added ibid.
[113]
I of 1872.
[114]
Sub-section (7) added by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.16.
[115]
I of 1872.
[116]
Section 56. “Copy of entries in Indexes Nos. I, II and III to be sent by the Sub-Registrar to Register and filed” repealed by the Indian Registration (Amendment) Act, 1929
(XV of 1929), s. 2.
[117]
[118]
The words “and also for the destruction of such books, papers and documents as need no longer be kept” omitted by the Destruction of Records Act, 1917 (V of 1917), s. 6
and Schedule.
[119]
 Inserted by the Registration (Second Amendment) Act 2018 (XXVII of 2018).
[120]

[119]
[120]
[121]
Part XIA inserted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.17.
[122]
[123]
[124]
The words “Bengali in the case of the Province of East Pakistan,” omitted by Federal Adaptation Order, 1975, Art.2 and Schedule.
[125]
The words “in the case of the Province of West Pakistan,” omitted ibid.
[126]
[127]
Substituted by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), S.18, for full-stop.
[128]
Proviso added ibid.
[129]

[127]
[128]
[129]
[130]
The words “Subject to the control of the G.G. in C.” omitted by the Devolution Act, 1920 (XXXVIII of 1920), s.2 and First Schedule.
[131]
[132]
Added by the Finance Act, 1999 (IV of 1999)
[133]
[134]
Substituted by the Financial Services (Amendment of Laws) Ordinance, 1984 (LVII of 1984), s.2 and Schedule.
[135]
[136]
Substituted for the words “Federal Government” by the Registration (Amendment) Act 2011 (XIX of 2011).
[137]
 New section inserted by the Registration (Second Amendment) Act 2018 (XXVII of 2018).
[138]

[137]
[138]
The words “the Branch Inspector General of Sindh” omitted by Adaptation Order, 1937.
[139]
Renumbered by the Registration (Amendment) Ordinance, 1962 (XLV of 1962), s.19.
[140]
[141]
The words “or for the Administrator-General of East Pakistan,” omitted by Federal Laws (Revision and Declaration), Ordinance, 1981(XXVII of 1981), s.3 and Second Schedule.
[142]
The word “Sheriff” omitted by Adaptation Order, 1949.
[143]
Ibid.
[144]
Substituted by the Registration Act (Amendment) Ordinance, 1961 (XXXII of 1961), s.4, for “Every officer granting a loan under the Agriculturists, Loans Act, 1884 (XIV
of 1884)”.
[145]
[146]
[147]
Clause (e) omitted by the Registration (Amendment) Act 2011 (XIX of 2011).
[148]
Substituted ibid, for the words “Provincial Government”.
[149]

of 1884)”.
[145]
[146]
[147]
[148]
[149]
Ibid, for the words, brackets, commas and letters “clauses (a), (b), (c) and (e)”.
[150]
Section 92. “Burmese registration rules confirmed” repealed by the Adaptation Order, 1937.

punjablaws.gov.pk/laws/36a.html 29/29[151]
Section 93. “Repeals” repealed by Repealing Act, 1938 (I of 1938), s.2 and Schedule.
[152]
The Schedule “Repeal of Enactments” repealed ibid.

5/2/24, 10:48 PM THE PUNJAB TENANCY ACT, 1887
punjablaws.gov.pk/laws/11.html 1/59THE PUNJAB TENANCY ACT, 1887
(Act XVI of 1887)
C O N T E N T S
 
CHAPTER I
        1.           Title, extent and commencement.
        3.           [Repealed]
        4.           Definitions.
 
Chapter  II
RIGHT  OF OCCUP ANCY
        5.           Tenants having right of occupancy .
        6.           Right of occupancy of other tenants recorded as having the
right before passing of Punjab Tenancy Act, 1868.
        7.           Right of occupancy in land taken in exchange.
        8.           Establishment of right of occupancy on grounds other than
those expressly stated in Act.
        9.           Right of occupancy not to be acquired by mere lapse of time.
       10.          Right of occupancy not to be acquired by joint owner in land
held in joint ownership.

9.           Right of occupancy not to be acquired by mere lapse of time.
       11.          Continuance of existing occupancy rights.
 
RENT
Rents generally
       12.          Respective rights of land-lord and tenant to produce.
       13.          Commutation and alteration of rent.
       14.          Payments for land occupied without consent of landlord.
       15.          Collection of rents of undivided property .
     15-A.        Rights and liabilities regarding rent and government dues.
Produce r ent
       16.          Presumption with respect to produce removed before division
or appraisement.
       17.          Appointment of referee for division or appraisement.
       18.          Appointment of assessors and procedure of referee.
       19.          Procedure after division or appraisement.

18.          Appointment of assessors and procedure of referee.
       20.          Enhancement of produce rents of occupancy tenants.
       21.          Reduction of rents referred to in the last foregoing section.
Cash-r ents paid by tenants
having rights of occupancy

punjablaws.gov.pk/laws/11.html 2/59       22.          Enhancement of cash rents of occupancy tenants.
       23.          Reduction of rent referred to in the last foregoing section.
General pr ovisions r elating to suits
for enhancement or r eduction of r ent
       24.          Enhancement and reduction of rent by suit.
       25.          Discretion as to extent of enhancement or reduction.
       26.          Time for enhancement or reduction to take ef fect.
Adjustment of r ents expr essed
in terms of the land-r evenue.
       27.          Adjustment of rents expressed in terms of the land revenue.
Adjustment of r ents paid by occupancy tenants
in Attock District.
     27-A.        Adjustment of rents paid by occupancy tenants in Attock
District.
Alteration of r ent on alteration of ar ea
       28.          Alteration of rent on alteration of area.
Remission
       29.          Remission of rent by Courts decreeing arrears.

District.
Remission
       30.          Remission and suspension of rent consequent on like
treatment of land revenue.
Deposits
       31.          Power to deposit rent in certain cases with Revenue Officer.
       32.          Effect of depositing rent.
Recovery of r ent fr om attached pr oduce
       33.          Recovery of rent from attached produce.
Leases for period exceeding term
of assessment of land r evenue
       34.          Treatment of leases for period exceeding or equal to term of
assessment of land revenue.
 
CHAPTER IV
RELINQUISHMENT , ABANDONMENT
AND EJECTMENT
Relinquishment
       35.          Relinquishment by tenant for a fixed term.
       36.          Relinquishment by any other tenant.
       37.          Relinquishment of part only of a tenancy .
Abandonment

35.          Relinquishment by tenant for a fixed term.
       38.          Abandonment of tenancy by occupancy tenant.
Liability to ejectment
       39.          Grounds of ejectment of occupancy tenant.
       40.          Grounds of ejectment of tenant for a fixed term.
       41.          Ejectment of tenant from year to year .
Procedur e on ejectment
       42.          Restriction on ejectment.

punjablaws.gov.pk/laws/11.html 3/59       43.          Application to Revenue Of ficer for ejectment.
       44.          Ejectment for failure to satisfy decree for arrear of rent.
       45.          Ejectment of tenant from year to year by notice.
       46.          Power to make rules.
General pr ovisions r especting ejectment
       47.          Time for ejectment.
       48.          Relief against forfeiture.
       49.          Rights of ejected tenants in respect of crops and land prepared
for sowing.
Relief for wr ongful dispossession
       50.          Relief of wrongful dispossession or ejectment.
     50-A.        Bar to civil suits.
       51.          Bar of relief by suit under section 9, Act I of 1877.
Power to vary dates pr escribed by this Chapter
       52.          Power of Provincial Government to fix dates for certain
purposes.
 
CHAPTER V
ALIENA TION OF , AND SUCCESSION TO,
Alienation

52.          Power of Provincial Government to fix dates for certain
purposes.
 
CHAPTER V
     52-A.        Provisions of Chapter V not to apply to muqarraridars.
       53.          Private transfer of right of occupancy under section 5 by tenant.
       54.          Procedure on foreclosure of mortgage of right of occupancy
under section 5.
       55.          Sale of right of occupancy under section 5 in execution of decree.
       56.          Transfer of right of occupancy under any other section than
section 5.
       57.          Rights and liabilities of transferee of right of occupancy .
       58.          Sub-letting.
     58-A.        Transfer of right of occupancy under any section of the Act by
exchange.
Succession
       59.          Succession to right of occupancy .
Irregular transfers
       60.          Irregular transfer of right of occupancy .
 
CHAPTER V-A

exchange.
 
Succession to Non-occupancy T enancies.
     60-A.        Succession to non-occupancy tenancies.
 
CHAPTER VI
IMPROVEMENTS AND COMPENSA TION
Impr ovements by landlor ds
       61.          Improvements by landlords on tenancies of occupancy tenants.

punjablaws.gov.pk/laws/11.html 4/59       62.          Enhancement of rent in consideration of an improvement made
by a landlord on the tenancy of an occupancy tenant.
Impr ovements by tenants
       63.          Title of occupancy tenant to make improvements.
       64.          Title of tenants not having right of occupancy to make
improvements.
       65.          Improvements made before commencement of this Act.
       66.          Improvements begun in anticipation of ejectment.
       67.          Tender of lease for twenty years to tenant to be a bar to right
to compensation.
       68.          Liability to pay compensation for impro vements to tenants on
ejectment or on enhancement of his rent.
Compensation for disturbance of clearing tenants
       69.          Compensation for disturbance of clearing tenants.
Procedur e in determining compensation
       70.          Determination of compensation by Revenue Court .

69.          Compensation for disturbance of clearing tenants.
       71.          Determination of compensation by Revenue Of ficers.
       72.          Matters to be regarded in assessment of compensation for
       73.          Form of compensation.
Relief in case of ejectment befor e
determination of compensation
       74.          Relief in case of ejectment before determination of
 
JURISDICTION AND PROCEDURE
Jurisdiction
       75.          Revenue Of ficers.
       76.          Applications and proceedings cognizable by Revenue Officers.
       77.          Revenue Courts and suits cognizable by them.
                     Procedure where revenue matter is raised in a Civil Court .
Administrative contr ol
       78.          Superintendence and control of Revenue Officers and
Revenue Courts.

Procedure where revenue matter is raised in a Civil Court .
       79.          Power to distribute business and withdraw and transfer cases.
Appeal, Review And Revision
       80.          Appeals.
       81.          Limitation for appeals.
       82.          Review by Revenue Of ficers.
       83.          Computation of periods limited for appeals and applications
for review .
       84.          Power to call for, examine and revise proceedings of Revenue
Officers and Revenue Courts.
Procedur e

punjablaws.gov.pk/laws/11.html 5/59       85.          Procedure of Revenue Of ficers.
       86.          Persons by whom appearances may be made before Revenue
Officers as such and not as Revenue Courts.
       87.          Costs.
       88.          Procedure of Revenue Courts.
       89.          Power of Revenue Officer or Revenue Court to summon persons.
       90.          Mode of service of summons.
       91.          Mode of service of notice, or order or proclamation or copy
thereof.
       92.          Additional mode of publishing proclamation.
       93.          Joinder of tenants as parties to proceeding relating to rent.
       94.          Exception of suits under this Act from operation of certain
enactments.
       95.          Payment into Court of money admitted to be due to a third
person.
       96.          Execution of decree for arrears of rent.

person.
       97.          Prohibition of imprisonment of tenants in execution of decrees
for arrears of rent.
       98.          Power to refer party to Civil Court .
       99.          Power to refer to High Court questions as to jurisdiction.
      100.         Power of High Court to validate proce edings held under
mistake as to jurisdiction.
Miscellaneous
      101.         Place of sitting.
      102.         Holidays.
      103.         Dischar ge of duties of Collector dying or being disabled.
      104.         Retention of powers by Revenue Of ficer on transfer .
      105.         Conferment of powers of Revenue Of ficer or Revenue Court .
      106.         Power of Board of Revenue to make rules.
      107.         Rules to be made after previous publication.

106.         Power of Board of Revenue to make rules.
      108.         Powers exercisable by Board of Revenue from time to time.
 
EFFECT  OF THIS ACT  ON
RECORDS-OF-RIGHTS AND AGREEMENTS
      109.         Nullity of certain entries in records-of-rights.
      110.         Nullity of certain agreements contrary to the Act.
      111.         Saving of other agreements when in writing.
      112.         Effect of certain entries made in records-of-rights before
November , 1871.
      113.         Nothing but rent or seed supplied recoverable.
      114.         Extinction of occupancy tenancies.
    114-A.       Extinction of Muqarraridari rights.
    114-B.        Removal of doubts.
      115.         Limits of holding for personal cultivation.

punjablaws.gov.pk/laws/11.html 6/59      116.         Offences.
 
[Repealed]
 
THE PUNJAB  TENANCY  ACT , 1887
[23 September 1887]
 
An Act to amend the law r elating to the tenancy of land in the Punjab .
 
      WHEREAS it is expedient to amend the law relating to the tenancy of
land in the Punjab ;
 
CHAPTER I
1.   Title, extent and commencement.–  (1) This Act may be called the
Punjab Tenancy Act, 1887.
      [1][(2)  It extends to the whole of the Punjab ]; and
      (3)  It shall come into force on such day as the [2][Provincial
Government], by notification, appoint in this behalf.
 
2.   [Power to make rules in anticipation of commencement ]. Repealed by
the Repealing and Amending Act, 1891 (XII of 1891], section 2(1).
 
3.     [Repeal]. Repealed by the Repealing and Amending Act, 1891 (XII of 1891)].

4.   Definitions.–  In this Act, unless  there is something  repugnant in the
      (1)  “Land” means land which is not occupied as the site of any building
in a town or village and is occupied or has been let for agricultural purposes
or for purposes subservient to agriculture or for pasture, and includes the sites
of buildings and other structures on such land:
      [3][(1-A)    “Government” shall, unless the context otherwise provides,
mean the Provincial Government]:
      [4][(1-B)    “Commissioner” means a Commission er of a Division
appointed under the Punjab Land Reve nue Act, 1967 (XVII of 1967) and
includes an Additional Commissioner:]
      (2)  “pay”, with its gram matical variations and cognate expressions,
includes, when used with reference to rent, “deliver” and “render”, with

their grammatical variations and cognate expressions:

punjablaws.gov.pk/laws/11.html 7/59      (3)  “rent” means whatever is payable to a land-lord in money , kind or
service by a tenant on account of the use or occupation of land held by him;
[5][but it shall not inclu de any cess, village cess or other contribution or due
or any free personal service]:
      (4)  “arrear of rent” means rent which remai ns unpaid after the date on
which it becomes payable:
      (5)  “tenant” means a person who holds land under another person, and
is or but for a special contract would be, liable to pay rent for that land to
that other person: but it does not include–
            (a)  [6][* * * * * * * * * * *]
            (b)  a mortgagee of the rights of a land-owner , or
            (c)  a person to whom a holding has been transferred, or an estate or
holding has been let in farm, under the Punjab Land Revenue
Act, [7][1967], for the recovery of an arrear of land revenue or of

a sum recoverable as such an arrear , or
            (d) a person who takes from the [8][Government] a lease of
unoccupied land for the purpose of sub-letting it:
        (6)   “land-lord” means a person under whom a tenant holds land, and to whom
the tenant is or but for a special contract would be, liable to pay rent for that land:
      (7)  “tenant” and “land-l ord” include the predecessors and successors-
in-interest of a tenant and land-lord, respectively:
      (8)  “tenancy” means a parcel of land held by a tenant of a land-lord
under one lease or one set of conditions:
      (9)  “estate”, “land-owner” and “holding” have the meanings respectively
assigned to those words in the Punjab Land Revenue Act, [9][1967]:
      (10)   “land revenue” means land revenue assessed under any law for the

time being  in force or assessable under  the Punjab Land Revenue Act, [10]
[1967], and includes–
               (a)  any rate imposed in respect of the increa sed value of land due
to irrigation; and
               (b)  any sum payable in respect of land, by way of quitrent or of
commutation for service, to the [11][Government] or to a
person to whom the [12][Government] has assigned the right to
receive the payment:
      (11)   “rates and cesses” means rates and cesses which are primarily
payable by land-owners, and includes–
               (a)  [13][* * * * * * * * * * *]
               (b)  the local rate, if any, payable under the [14][Punjab Local
Government Ordinance, 2001];

punjablaws.gov.pk/laws/11.html 8/59               (c)  any annua l rate chargeable on owners of lands under section
59 of the[15][* * *] Canal and Drainage Act, 1873;
               (d) the [16][* * *] village of ficer’s, cesses; and
               (e)  sums payable on account of village expenses:
    [17][(12)  “village cess” means any cess, contribution or due which is
customarily leviable, from land-owners and non-land-owners alike, within an
estate for the common purposes of the inhabitants thereof, and is neither a
payment for the use of any private property or for personal service, nor
imposed by or under any enactment for the time being in force, and does not
mean any cess, contribution or due leviable, for the benefit of any individual
residents or class of residents in the estate, or in relation to any property
which is not meant for the common use of all the residents:

      Explanation–  If any question arises whether any cess, contribution or
due is or is not a village cess, the decision of the [18][Board of Revenue]
shall be conclusive and shall not be liable to be questioned in any Court]:
      (13)   “Village Of ficer” means a chief headman, headman or Patwari:
      (14)   “Revenue Officer” or “Revenue Court ”, in any provision of this
Act, mean s a Revenue Officer or Revenue Court having authority under this
Act to dischar ge the functions of a Revenue Officer or Revenue Court , as
the case may be, under that provision:
      (15)   “Jagirdar” includes any person, other than a village servant, to
whom the land revenue of any land has been assigned in whole or in part
[19][by the Government] or by [20][a servant of the State]:
      (16)   “legal practitioner” means any legal practitioner within the

meaning of the Legal Practitioners Act, 1879, except a mukhtar:
      (17)   “agricultural year” means the year commencing on the sixteenth
day of June, or on such other date as the [21][Provincial Governm ent] may,
by notification appoint for any local area:
      (18)   “notification” means a notification published by authority of the [22]
[Provincial Government] or [23][the Board of Revenue] in the Official Gazette:
      (19)   “improvement” means with reference to a tenancy, any work which is
suitable to the tenancy and consistent with the conditions on which it is held, by
which the value of the tenancy has been and continues to be increased, and
which, if not executed on the tenancy, is either executed directly for its benefit,
or is, after execution made directly beneficial to it;
      Explanation I–  It includes, among other things–

      (a)  the construction of wells and other works for the storage or supply
of water for agricultural purposes;
      (b)  the constr uction of works for drainage and for protection against
floods;

punjablaws.gov.pk/laws/11.html 9/59      (c)  the planting of trees, the reclaiming, enclosing, levelling and terracing
of land for agricultural purposes and other works of a like nature;
      (d) the erection of buildings required for the more convenient or
profitable cultivation of a tenancy; and
      (e)  the renewal or recon struction of any of the foregoing works, or such
alterations therein, or additions thereto, as are not of the nature of
mere repairs and as durably increase their value;
      But it does not include such clearances, embankments, levelling,
enclosures, temporary wells and water channels as are made by tenants in the
ordinary course of cultivation and without any special expenditure, or any other
benefit accruing to land from the ordinary operations of husbandry;
      Explanation II– A work which benefits several tenan cies may be
deemed to be, with respect to each of them, an improvement;

      Explanation III– A work executed by a tenant is not an improvement if
it substantially diminishes the value of any other part of his land-lord’ s
      [24][(20) “Muqarraridar” means any person who holds land in [25][the
Attock and Rawalpindi District] and who, on the date of the commencement
of the Punjab Tenancy (Amendment) Act, 1952, was recorded in the revenue
records as muqarraridar in respect of such land or who, after the said date,
was so recorded with his consent and the consent of the proprietor of such
land and includes the successors-in-interest of a muqarraridar .
 
CHAPTER II
5.   Tenants having right of occupancy .– (1) A tenant–
      (a)  who at the commen cement of this Act has, for more than two

CHAPTER II
generations in the male line of descen t through a grandfather or
grand uncle and for a period of not less than twenty years, been
occupying land paying no rent therefore beyond the amount of the
land reven ue thereof and the rates and cesses for the time being
chargeable thereon, or
      (b)  who having owned land, and having ceased to be land-owner
thereof otherwise than by forfeiture to the Government or than by
any voluntary act, has, since he ceased to be land-owner ,
continuously occupied the land, or
      (c)  who, in a village or estate in which he settled alongwith, or was
settled by, the founder thereof as a cultivator therein, occupied land
on the twenty-first day of October , 1868, and has continuously
occupied the land since that date, or

      (d) who, being jagirdar of the estate or any part of the estate in which
the land occupied by him is situate, has continuously occupied the
land for not less than twenty years, or having been such jagirdar ,

punjablaws.gov.pk/laws/11.html 10/59occupied the land while he was jagirdar and has continuously
occupied it for not less than twenty years,
has a right of occupancy in the land so occupied, unless, in the case of a
tenant belonging to the class specified  in clause (c), the land-lord proves
that the tenant was settled on land previously cleared and brought under
cultivation by , or at the expense of, the founder .
      (2)  If a tenant  proves that he has continuou sly occupied land for thirty
years and paid no rent therefor beyon d the amount of the land revenue
thereof and the rates and cesses for the time being chargeable thereon, it
may be presumed that he has fulfilled the conditions of clause (a) of sub-
section (1).
      (3)  The words  in that clause denoting natural relationship denote also
relationship by adoption, including there in the customary appointment of an
heir and relationship, by the usage of a religious community .

6.   Right of occupancy of other  tenants recorded as having the right
befor e passing of Punjab Tenancy Act, 1868.–  A tenant recorded in a
record-of-rights sanctioned by the [26][Provincial Governm ent], before the
twenty-first day of October , 1868, as a tenant having a right of occupancy in
land which he has continuously occupied  from the time of the preparation of
that record, shall be deemed to have a right of occupancy in that land unless
the contrary has been established by a decree of a competent Court in a suit
instituted before the passing of this Act.
 
7.   Right of occupancy in land taken in exchange.–  If the tenant has
voluntarily exchang ed the land, or any portion of the land, for merely
occupied by him for other land belong ing to the same land-lord, the land

taken in exchange shall be held to be subject to the same right of occupancy
as that to which the land given in exchange would have been subject if the
exchange had not taken place.
 
8.   Establishment of right of occupancy on grounds other  than those
expr essly stated in Act.–  Nothing in the foregoing sections of this Chapter
shall preclude any person from establishing a right of occupancy on any
ground other than the grounds specified in those sections.
 
9.   Right of occupancy  not to be acquir ed by mere lapse of time.–  No
tenant shall acquire a right of occupancy by mere lapse of time.
 
10.   Right of occupancy  not to be acquir ed by joint owner  in land held
in joint ownership. – In the absence of a custom to the contrary , no one of
several joint owners of land shall acquire a right of occupancy under this

Chapter in land jointly owned by them.
 
11.   Continuance of existing occupancy rights.– Notwithstanding anything
in the foregoing sections of this Chapter, a tenant who immediately before the
commencement of this Act has a right of occupancy in any land under an

punjablaws.gov.pk/laws/11.html 11/59enactment specified in any line of the first column of the following table shall,
when this Act comes into force, be held to have, for all the purposes of this Act,
a right of occupancy in that land under the enactment specified in the same line
of the second column of the table:-
 
PUNJAB  TENANCY  ACT , 1868THIS ACT
First Column Second column
Section Clause Section Sub-section Clause
5 (1) 5 (1) (a)
5 (2) 5 (1) (b)
5 (3) 5 (1) (c)
5 (4) 5 (1) (d)
6 .. 6 .. ..
8 .. 8 .. ..
 
RENT
12.   Respective rights of land-lord and tenant to produce.–  (1) The rent
for the time being payable in respect of a tenancy shall be the first charge on
the produce thereof.
      (2)  A tenant shall be entitled to tend, cut and harvest the produce of his
tenancy in due course of husbandry without any interference on the part of
his land-lord.

      (3)  Except where rent is taken by division of the produce, the tenant
shall be entitled to the exclusive possession of the produce.
      (4)  Where rent is taken by division of the produce:-
            (a)  the tenant shall be entitled to the exclus ive possession of the
whole produce until it is divided;
            (b)  the land-lo rd shall be entitled to be present at, and take part in,
the division of the produce; and
            (c)  when the produce has been divided, the land-lord shall be
entitled to the possession of his share thereof.
 
13.   Commutation and alteration of rent.–  (1) Where rent is taken by any
of the following methods, namely:-
        (a)  by division or appraisement of the produce,
        (b)  by rates fixed with reference to the nature of the crops grown,

        (c)  by a rate on a recognised measure of area,
        (d) by a rent in gross on the tenancy , or
        (e)  partly by one of the methods specified in clauses (a), (b) and (c) of
this sub-section and partly by another or others of them,

punjablaws.gov.pk/laws/11.html 12/59one of those methods shall not be commuted in whole or in part into another
without the consent of both land-lord and tenant.
      (2)  In the absence of a contract or a decree or order of competent
authority to the contrary, a tenant whose rent is taken by any of the methods
specified in clauses (a), (b) and (c) of sub-section (1), or by the methods
specified in clause (d) of that sub-section, shall not be liable to pay for a
tenancy rent at any higher amount, as the case may be, than the rate or
amount payable in respect of the tenancy for the preceding agricultural year.
 
14.   Payments for land occupied without consent of land-lord.– Any
person in possession of land occupied without the consent of the land-lord
shall be liable to pay for the use or occupation of that land at the rate of rent
payable in the preceding agricultural year, or, if rent was not payable in that

year, at such rate as the Court may determine to be fair and equitable.
 
15.   Collection of rents of undivided property .– When two or more
persons are land-lords of a tenant in respect of the same tenancy , the tenant
shall not be bound to pay part of the rent of his tenancy to one of those
persons and part to another .
 
[27][15-A.       Rights and liabilit ies regarding rent and government
dues.–  Subject to the provisions of paragraph 25 of the Land Reforms
Regulation [28][1972], the land-lord and the tenant shall share the produce
in the same ratio in which they used to share it on the 20th day of
December , 1971].
 
16.   Presumption with respect to produce  removed befor e division or
appraisement.–  Whe re rent is taken by division or appraisement of the

produce, if the tenant removes any portion of the produce at such a time or
in such a manner as to prevent the due division or appraisement thereof, or
deals therewith in a manner contrary to established usage, the produce may
be deeme d to have been as the fulles t crop of the same description on
similar land in the neighbourhood for that harvest.
17.   Appointment of referee for division or appraisement.–  If either the
land-lord or the tenant neglects to attend, either personally , or by agent, at
the proper  time for making the division or appraisement of the produce, or if
there is a dispute about the division or appraisement, a revenue officer may,
on the application of either party , appoin t such person as he thinks fit to be a
referee to divide or appraise the produce.

18.   Appointment of assessors and proced ure of referee.– (1) When a
Revenue Officer appoints referee under the last foregoing section, he may,
in his discretion, give him instructions with respect to the association with
himself of any other persons as assessors, the number , qualifications and

punjablaws.gov.pk/laws/11.html 13/59selection of those assessors and the procedure to be followed in making the
division or appraisement.
      (2)  The referee so appoi nted shall make the division or appraisement in
accordance with any instructions whic h he may have received from the
Revenue Of ficer under the last foregoing sub-section.
      (3)  Before making the division or appraisement, the referee shall give
notice to the land-lord and the tenant of the time and place at which the division
or appraisement will be made, but if either the land-lord or the tenant fails to
attend either personally or by agent, the referee may proceed ex parte.
      (4)  For the purpose of making the division or appraisement, the referee,
with his assessors, if any, may enter upon any land on which or into any
building in which the produce is.
 
19.   Procedur e after  division or appraisement.–  (1) The result of the

division or appraisement shall be recorded and signed by the referee, and
the record shall be submitted to the Revenue Of ficer.
      (2)  The Reve nue Officer shall consider the record, and, after such
further inquiry, if any, as he may deem necessary , shall make an order either
confirming or varying the division or appraisement.
      (3)  The Revenue Officer shall also make such order as to the costs of
the reference as he thinks fit.
      (4)  The costs may include the remuneration of the referee and of the
assessors, if any, and may be levied from the applicant before the appointment of
the referee subject to adjustment at the close of the proceedings.
 
20.   Enhancement of produce rents of occupancy tenants.–  Whe re the
rent of a tenant having a right of occupancy in any land is a share of the

produce, or of the appraised value thereof, with or without an addition in
money , or is paid according to rates fixed with reference to the nature of the
crops grown, or is a rent in gross payable in kind, the tenant shall be entitled
to occupy the land at that rent:
      Provided that, when  the land or any part thereof previously not irrigated
or flooded becomes irrigated or flooded , the rent in respect of the land or
part may, subject to the provisions of this Act, be enhanced to the share or
rates, or with refere nce to the rent in gross, as the case may be, paid by
tenants, having a similar right of occupancy , for irrigated or flooded land of
a similar description and with similar advantages.
 
21.   Reduction of rents referred to in the last foregoing section.– When

the land, or any part of the land, held by a tenant having a right of occupancy
to whom the last foregoing section applies ceases to be irrigated or flooded,
the rent payable in respect of the land or part may be reduced to the share or
rates, or with reference to the rent in gross, as the case may be, paid by
tenants, having a similar right of occupancy, for unirrigated or unflooded land
of similar description and with similar advantages.

punjablaws.gov.pk/laws/11.html 14/59 
Cash-r ents paid by tenants having rights of occupancy
22.   Enhancement of cash rents of occupancy tenants.–  (1) Where a
tenant having a right of occupancy pays his rent entirely by a cash rate on a
recognized measure of area or by a cash rent in gross on his tenancy , the
rent may be enhanc ed on the ground that after deduction therefrom of the
land revenue of, and the rates and cesses char geable on the tenancy , it is–
        (a)  if the tenant belong s to the class specified in clause (a) of sub-
section (1) of section 5, less than two annas per rupee of the amount
of the land revenue;
        (b)  if he belon gs to any of the classes specified in clauses (b), (c) and
(d) of that sub-section, less than six annas per rupee of the amount
        (c)  if he belon gs to the class specified in section 6, or if his right of

occupancy is established under section 8 and his rent is not
regulated by contract, less than twelv e annas per rupee of the
amount of the land revenue.
      (2)  In a case to which sub-section (1) applies, the rent may be enhanced
to an amount not exceeding two, six or twelve annas per rupee of the amount
of the land revenue, as the case may be, in addition to the amount of the land
revenue of the tenancy and the rates and cesses chargeable thereon.
   [29][(3)  For the purposes of this section, a muqarraridar shall be deemed to be
a tenant of the class specified in clause (a) of sub-section (1) of section 5].
23. Reduction of rent referr ed to in the last foregoing section.–  The rent
payable by a tenant to whom the last foregoing section applies may be

reduced on the ground that the producti ve powers of his tenancy have been
decreased by a cause beyond his control.
 
24.   Enhancement and reduction of rent by suit.–  (1) A Revenue Court ,
on the suit of either land-lord or tenant, may, subject to the provisions of
this and other sections of this Act, enha nce or reduce the rent of any tenant
having a right of occupancy .
      (2)  Where a decree for the enhancement of the rent of such a tenant has
been passed under the Punjab Tenancy Act, 1868, a suit for a further
enhancement of his rent shall not lie till the expiration of five years from the
date of the decree, unless in the meantime the local area in which the land
comprised in the decree, is situate, has been generally reassessed and the

revenue payable in respect of that land has been increased.
      (3)  Subject to the provisions of sub-section (2), a suit instituted for the
enhancement of the rent of a tenant having a right of occupancy shall not be
entertained in either of the following cases, namely:-
            (a)  if within the ten years next preceding its institution his rent has
been commuted under section 13 or enhanced under this section;

punjablaws.gov.pk/laws/11.html 15/59            (b)  if within that period  a decree has been passed under this Act
dismissing on the merits a suit for the enhancement of his rent;
unless the land or some part of the land comprised in his tenancy , not having
been irrigated, or flooded at the time of such commutation, enhancement or
decree, has become irrigated or flooded.
      [30][(4) For the purposes of this section a muqarraridar shall be deemed
to be a tenant having a right of occupancy].
 
25.   Discretion as to extent of enhancement or reduction.– In enhancing or
reducing the rent of any land, under the foregoing provisions of this Chapter,
the Court shall, within the limits prescribed by those provisions, enhance or
reduce the rent to such an amount as it considers fair and equitable, but shall
not in any case fix the rent at a sum less than the amount of the land revenue
of the land and the rates and cesses chargeable thereon.

26.   Time for enhancement or reduction to take effect.– (1) Unless the
Court decreeing an enhancement of rent otherwise directs, the enhancement
shall take effect from the commencement of the agricultural year next
following the date of the decree.
      (2)  A Court decreeing  a reduction of rent shall specify in the decree the
date on and from which the reduction is to take ef fect.
 
Adjustment of r ents expr essed in terms of the land-r evenue.
27.   Adjustment of rents expr essed in terms of the land revenue.–  (1)
Where the rent of a tenancy is the whole or a share of the land revenue
thereof, with or without an addition in money , kind or service and the land
revenue of the holding in which the tenancy is situate is altered, a Revenue
Officer having authority under section [31][67] of the Punjab Land Revenue

Act, [32][1967], to determine the land revenue payable in respect of the
several holdings comprised in the estate  in which the tenancy is situate shall
determine also the amount of the land revenue of the tenancy , or the
proportionate share thereof, payable by the tenant as rent.
      (2)  Where an addition referred to in sub-section (1) is a percentage fixed
with reference to the land revenue of the tenancy, or the whole or a share of
the rates and cesses chargeable thereon, or both, the Revenue Officer shall in
like manner from time to time alter the amount of the addition in proportion
to any alteration of such land revenue or rates and cesses.
      (3)  The sum or sums determined under the foregoing sub-sections, together
with any addition previously payable other than the additions referred to in sub-

(3)  The sum or sums determined under the foregoing sub-sections, together
section (2), shall be the rent payable in respect of the tenancy until there is again
an alteration of the land revenue thereof or of the rates and cesses chargeable
thereon or until the rent is enhanced by a suit under this Act.
      (4)  An alterat ion of rent under this section shall not be deemed an
enhancement or reduction of rent within the meaning of this Act.

punjablaws.gov.pk/laws/11.html 16/59      [33][(5) For the purposes of this section a muqarraridar shall be deemed
 
[34][Adjustment of r ents paid by occupancy tenants in Attock District.
27-A.    Adjustment of rents paid by occupancy tenants in Attock
District.–  (1) Where a tenant having a right of occupancy in land in the
Attock District pays wholly or partly in cash a rent not falling within the
scope of section 27 and the land revenue of the holding in which the
tenancy is situate is altered–
         a Revenue Officer having authority under section [35][67] of the Punjab
Land Revenue Act, [36][1967], to determine the land revenue payable in
respect of the several holdings comprised in the estate in which the
tenancy is situate may, by written order, and whether the rent was fixed
by agreement or otherwise; and either upon the application of such

tenant, or his land-lord, or of his own motion increase or diminish such
rent if wholly payable in cash, or such portion thereof as is payable in
cash, to such extent as appears to the Revenue Officer to be proper
having regard to the matters specified in sub-section (2).
      (2)  In increasing or diminishing the rent of a tenancy under the provisions
of sub-section (1) the Revenue Officer shall, for the purpose of deciding the
extent of such increase or diminution, take into consideration only–
               (i)   the land revenue of, and the rates and cesses chargeable on,
the tenanc y before the land revenue of the holding in which it
is situated was altered;
              (ii)   the land revenue of, and the rates and cesses chargeable on,
the tenancy after such alteration; and

             (iii)   the methods by which the assessments of the land revenue in
force before and after such alteration were calculated and
distributed over the several holdings comprised in the estate in
which the tenancy is situated.
      (3)  The rent determined  as aforesaid shall be the rent payable in respect
of the tenancy until there is again an alteration of the land revenue thereof
or of the rates or cesses chargeable thereon, or until the rent is enhanced or
reduced by a suit under this Act.
      (4)  For the purposes of this section a muqa rraridar shall be deemed to
be a tenant having a right of occupancy .
      (5)  An alteration of rent under this section shall not be deemed as an
enhancement or reduction of rent within the meaning of this Act].
 
(5)  An alteration of rent under this section shall not be deemed as an
 
28.   Alteration of r ent on alteration of ar ea.– (1) Every tenant shall–
      (a)  be liable to pay additional rent for all land proved to be in excess of the
area for which rent has been previously paid by him, unless it is proved

punjablaws.gov.pk/laws/11.html 17/59that the excess is due to the addition to his tenancy of land which, having
previously belonged to the tenancy, was lost by diluvion or otherwise
without any reduction of the rent being made; and
      (b)  be entitled to an abatement of rent in respect of any deficiency
proved to exist in the area of his tenancy as compared with the area
for which rent has been previously paid by him, unless it is proved
that the deficiency is due to the loss of land which was added to the
area of the tenancy by alluvion or otherw ise, and that an addition has
not been made to the rent in respect of the addition to the area.
      (2)  In determining the area for which rent has been previously paid, the
Court shall have regard to the following among other matters, namely:-
            (a)  the origin and conditions of the tenant’s occupancy, for instance
whether the rent was a rent in gross or the entire tenancy;

(a)  the origin and conditions of the tenant’s occupancy, for instance
            (b)  whether the tenant has been allowed to hold additional land in
consideration of an addition to his total rent or otherwise with
the knowledge and consent of the land-lord; and
            (c)  the length of time during which there has been no dispute as to
rent or area.
      (3)  In adding to or abating rent under this section, the Court shall add to
or abate the rent to such an amount as it deems to be fair and equitable, and
shall specify in its decree the date on and from which the addition or
abatement is to take ef fect.
      (4)  An addition to or abatement of rent under this section shall not be
deemed an enhancement or reduction of rent within the meaning of this Act.
 
Remission
29.   Remission of rent by Courts decreeing arrears.– Notwithstanding

Remission
anything in the foregoing sections of this Chapter, if it appears to a Court
making a decree for an arrear of rent that the area of a tenancy has been so
diminished by diluvion or otherwise, or that the produce thereof has been so
diminished by drought, hail, deposit of sand or other like calamity, that the
full amount of rent payable by the tenant cannot be equitably decreed, the
Court may, with the previous sanction of the Collector, allow such remission
from the rent payable by the tenant as may appear to it to be just.
 
30.   Remission and suspension of rent consequent on like treatment of
land revenue.–  [37][(1) Whenever the payment of the whole or any part of
the land revenue payable in respect of any land is remitted or suspended, a
Revenue Officer may, if the rent be payable in cash or be rent payable in

kind of which the amount is fixed, by order , remit or suspend, as the case
may be, the paymen t of the rent of that land to an amount which may bear
the same proportion to the whole of the rent payable in respect of the land
as the land revenue of which payment has been remitted or suspended bears
to the whole land revenue payable in respect of land:

punjablaws.gov.pk/laws/11.html 18/59      Provided that in the case of an occupancy tenant, whose rent is of the
nature hereinbefore in this sub-section described, the remission or
suspension of the land revenue payable in respect of the land shall, in the
absence of a written order by a Revenue Officer to the contrary carry with it
a proportionate remission or suspension, as the case may be, of his rent.
      When the payment of the rent of any kind has been suspended under this
clause it shall remain under suspension until the Collector orders the
revenue of that land to be realized].
      (2)  An order passed under sub-section (1) shall not be liable to be
contested by suit in any Court.
      (3)  A suit shall not lie for the recovery of any rent of which the payment
has been remitted or during the period of suspension, of any rent of which
the payment has been suspended.

(3)  A suit shall not lie for the recovery of any rent of which the payment
      (4)  Where the payment of rent has been suspended, the period during
which the suspensio n has continued shall be excluded in the computation of
the period of limitation prescribed for a suit for the recovery of the rent.
   [38][(5)  If the land-lord collects from a tenant any rent of which the
payment has been remitted, or is under suspension, the Revenue Officer
may recover from the land-lord the amount or value of the rent so collected,
and may also recover by way of penalty a further sum not exceeding such
amount or value, and may cause to be refunded to the tenant the amount or
value of the rent so collected from him].
        (6)   The provisions of this section relating to the remission and suspension of
the payment of rent may be applied, so far as they can be made applicable, to land

(6)   The provisions of this section relating to the remission and suspension of
of which the land revenue has been released, compounded for or redeemed in any
case in which if the land revenue in respect of the land had not been released,
compounded for, or redeemed, the whole or any part of it might, in the opinion of
the Revenue Officer, be remitted or suspended under the rules for the time being in
force for regulating the remission and suspension of land revenue.
   [39][(7)  Any sum of which the recovery is ordered under sub-section (5)
on account of rent or penalty may be recovered by the Collector as if it were
an arrear of land revenue].
Deposits
31. Power  to deposit rent in certain cases with Revenue Officer .– In
either of the following cases, namely:-
      (a)  when a land-lord refuses to receive or grant a receipt for, any rent
payable in money when tendered to him by a tenant;

      (b)  when a tenant is in doubt as to the person entitled to receive rent
payable in money ,
the tenant may apply to a Revenue Officer for leave to deposit the rent in his
office, and the Reve nue Officer shall receive the deposit, if, after examining
the applicant, he is satisfied that there is sufficient ground for the
application and if the applicant pays the fee, if any, chargeable for the issue
of the notice next hereinafter referred to.

punjablaws.gov.pk/laws/11.html 19/59 
32. Effect of depositing  rent.–  (1) When  a deposit has been so received it
shall be deemed to be a payment made by the tenant to his land-lord in
respect of rent due.
      (2)  The Revenue Officer receiving the deposit shall give notice of the
receipt thereof to every person who, he has reason to believe, claims or is
entitled to the deposit, and may pay the amount thereof to any person appearing
to him to be entitled thereto, or may, if he thinks fit, retain the deposit pending
the decision of a competent Court as to the person so entitled.
      (3)  No suit or other proceeding shall be instituted against the [40]
[Government], or against [41][any servant of the State], in respect of anything
done by a Revenue Officer under this section, but nothing in this sub-section
shall prevent any person entitled to receive the amount of any such deposit from

recovering it from a person to whom it has paid by a Revenue Officer.
 
33.   Recovery of rent from attached produce.–  (1) If an order is made by
any Court for the attachment of the produce of a tenancy , or of any part of a
tenancy , the land-lord may apply to the Revenue Officer by whom the
attachment is to be or has been made to sell the produce and pay to him out
of the proceeds of the sale thereof the amount or value of–
      (a)  any rent which has fallen due to him in respect of the tenancy within
the year immediately preceding the application, and
      (b)  the rent which will be falling due after the harvesting of the produce
and is char geable against it.
      (2)  The Revenue Officer shall give the person at whose instance the

(b)  the rent which will be falling due after the harvesting of the produce
attachment was made an opportunity of showing cause why the application of
the land-lord should not be granted, and, if he finds the land-lord’s claim to
the whole or any part of the rent to be proved, he shall cause the produce or
such portion thereof as he may deem necessary to be sold, and shall apply the
proceeds of the sale in the first instance to satisfy the claim.
      (3)  The finding of the Revenue Officer under sub-section (2) shall have
the force of a decree in a suit between the land-lord and the tenant.
 
Leases for period exceeding term of assessment of land r evenue
34.   Treatment of leases for period exceeding or equal to term of
assessment of land revenue.–  (1) Where a lease has been granted, or an
agreement has been entered into, by a land-owner in respect of any land

assessed to land revenue fixing for a period exceeding the term for which
the land revenue has been assessed, the rent or other sum payable in respect
of the land under the lease or agreement , and that term has expired, the lease
or agreement shall be voidable–
      (a)  at the option of the land-owner if the land revenue of the land has
been enhanced and the person to whom the lease has been granted or

punjablaws.gov.pk/laws/11.html 20/59with whom the agreement has been entered into refuses to pay such
rent or other sum, as a Revenue Court, on the suit of the land-owner
determines to be fair and equitable [42][or a Revenue Officer under
the provisions of section 27-A has determined to be proper]; and
where the relation of land-lord and tenant exists between the grantor and
grantee of the lease or between the persons who entered into the agreement–
      (b)  at the option of the tenant if the land revenue of the land has been
reduced and the land-lord refuses to accept such rent as a Revenue
Court, on the suit of the tenant, determ ines to be fair and equitable
[43][or a Reve nue Officer under the provisions of section 27-A  has
determined to be proper].
      (2)  Any agreement relative to the occupation, rent, profits or produce of
any land which has been entered into for the term of the currency of an

assessment shall, unless a contrary intention clearly appears in the
agreement or the agreement is terminated by consent of parties or course of
law, continue in force until a revised assessment takes ef fect.
 
CHAPTER IV
RELINQUISHMENT , ABANDONMENT  AND EJECTMENT
35. Relinquishment by tenant for a fixed term.–  A tenant holding for a
fixed term under a contract or a decree or order of competent authority may
relinquish his tenancy without notice at the end of that term.
 
36. Relinquishment by any other  tenant.–  (1) Any other tenant may
relinquish his tenancy by giving verbally  or in writing to his land-lord, or to
his land-lord’ s agent, on or before the fifteenth day of January in any year,
notice of his intentio n to relinquish the tenancy at the end of the agricultural

year then current.
      (2)  The tenant may, instead of or in addition to, giving the notice in the
manner mentioned in sub-section (1), apply to a Revenue Officer on or
before the date aforesaid to cause the notice to be served on the land-lord
and the Revenue Officer on receiving the cost of service from the tenant,
shall cause the notice to be served as soon as may be.
      (3)  If the tenant does not give notice in the manner prescribed in this
section, he shall be liable to pay the rent of his tenancy for any part of the
ensuing agricultural year during which the tenancy is not let by the land-
lord to some other person or is not cultivated by the land-lord himself.
 
37.   Relinquishment of part only of a tenancy .– A tenant cannot, without
the consent of his land-lord, relinquish a part only of his tenancy .

punjablaws.gov.pk/laws/11.html 21/5938.   Abandonment of tenancy by occupancy tenant.–  (1) If a tenant
having a right of occupancy fails for more than one year without sufficient
cause to cultivate his tenancy , either by himself or some other person, and to
arrange for payment of the rent thereof as it falls due, the right of occupancy
shall be extinguished from the end of that year .
      [44][(2) For the purposes of this section, a muqarraridar shall be deemed
 
39.   Grounds of ejectment of occupancy tenant.–  (1) A tenant having  a
right of occupancy shall be liable to be ejected from his tenancy on any of
the following grounds, namely:-
      (a)  that he has used the land comprised in the tenancy in a manner
which renders it unfit for the purposes for which he held it;
      (b)  where rent is payable in kind, that he has without sufficient cause

failed to cultivate that in the manner or to the extent customary in
the locality in which the land is situate;
      (c)  when a decree for an arrear of rent in respect of his tenancy has been
passed against him and remains unsatisfied.
   [45][(2)  For the purposes of this section a muqarraridar shall be deemed to
be tenant having a right of occupancy].
 
40.   Grounds of ejectment of tenant for a fixed term.–  A tenant not
having a right of occupancy but holding for a fixed term under a contract or
a decree or order of competent authority , shall be liable to be ejected from
his tenancy at the expiration of that term, and, on any of the following
grounds, before the expiration thereof, namely:-

failed to cultivate that land in the manner or to the extent customary
in the locality in which the land is situate;
      (c)  on any ground whic h would justify ejectment under the contract,
decree or order .
 
41.   Ejectment of tenant from year to year.– A tenant who has not a right
of occupa ncy, and does not hold for a fixed term under a contract or a
decree or order of competent authority , may be ejected at the end of any
agricultural year .
 
42.   Restriction on ejectment.– A tenant shall not be ejected otherwise than in
execution of a decree for ejectment, except in the following cases, namely:-
      (a)  when a decree for an arrear of rent in respect of his tenancy has been

passed against him and remains unsatisfied;

punjablaws.gov.pk/laws/11.html 22/59      (b)  when the tenant has not a right of occupancy and does not hold for a
fixed term under a contract or a decree or order of competent authority.
 
43.   Application to Revenue Officer  for ejectment.–  In any such case as
is mentioned in clause (a) or clause (b) of the last foregoing section, the
land-lord may apply to a Revenue Officer for the ejectment of the tenant in
the case mentioned in the former clause or for the service on the tenant of a
notice of ejectment in the case mentioned in the latter clause.
 
44.   Ejectment for failure to satisfy decree for arrear of rent.– (1) On
receiving the application in any such case as is mentioned in clause (a) of
section 42, the Revenue Officer shall, after such inquiry with respect to the
existence of the arrear as he deems necessary, cause a notice to be served on the
tenant, stating the date of the decree and the amount due thereunder, and

informing him that if he does not pay that amount to the Revenue Officer
within fifteen days from receipt of the notice he will be ejected from the land.
      (2)  If the amount is not so paid the Revenue Officer shall, subject to the
provisions of this Act with respect to the payment of compensation, order the
ejectment of the tenant unless good cause is shown to the contrary.
 
45.   Ejectment of tenant from year to year by notice.–  (1) On receiving
the application of the land-lord in any such case as is mentioned in clause
(b) of section 42, the Revenue Officer shall, if the application is in order and
not open to objection on the face of it, cause a notice of ejectment to be
served on the tenant.
      (2)  A notice under sub-s ection (1) shall not be served after the fifteenth
day of November in any [46][agricultural] year .

      (3)  The notic e shall specify the name of the land-lord on whose
application it is issued, and describe the land to which it relates, and shall
inform the tenant that he must vacate the land before the first day of May
next following, or that, if he intends to contest his liability to ejectment, he
must institute a suit for this purpose in a Revenue Court within two months
from the date of the service of the notice.
      (4)  The notice  shall also inform the tenant that if he does not intend to
contest his liability to be ejected and he has any claim for compensation on
ejectment, he should within two months  from the date of the service of the
notice prefer his claim to the Revenue Officer having authority under the
next following sub-section to order his ejectment in the circumstances
described in that sub-section.

      (5)  If within two month s from the date of the service of the notice the
tenant does not institute a suit to contest his liability to be ejected, a
Revenue Officer, on the application of the land-lord, shall, subject to the
provisions of this Act with respect to the payment of compensation, order
the ejectment of the tenant:

punjablaws.gov.pk/laws/11.html 23/59      Provided that the Revenue Officer shall  not make the order until he is
satisfied that the notice was duly served on the tenant.
      (6)  If within those two months the tenant institutes a suit to contest his
liability to be ejecte d and fails in the suit, the Court by which the suit is
determined shall by its decree direct the ejectment of the tenant.
 
46.   Power  to make rules.–  The [47][Board of Revenue] may make rules
prescribing–
      (a)  the form and langua ge of applications and notices under the two last
foregoing sections; and
      (b)  the manne r in which those applications and notices are to be signed
and attested.
 
47.   Time for ejectment .– A decree or order for the ejectment of a tenant
shall not be executed at any other time than between the first day of May

and the fifteenth day of June (both days inclusive), unless the Court making
the decree or where  the order is made under section 44, the officer making
the order , otherwise directs.
 
48.   Relief against forfeiture.– (1) If in a suit for the ejectment of a tenant on
either of the grounds mentioned in clauses (a) and (b) of section 39 or of section
40 it appears to the Court that injury caused by the act or omission on which the
suit is based is capable of being remedied, or that an award of compensation will
be sufficient satisfaction to the land-lord therefor, the Court may, instead of
making a decree for the ejectment of the tenant, order him to remedy the injury
within a period to be fixed in the order, or order him to pay into Court, within

such a period, such compensation as the Court thinks fit.
      (2)  The Court  may from time to time, for special reasons, extend a
period fixed by it under sub-section (1).
      (3)  If within the period,  or extended period, as the case may be, fixed
by the Court under this section, the injury is remedied or the compensation
is paid, a decree for the ejectment of the tenant shall not be made.
 
49.   Rights of ejected tenants in respect of crops and land prepar ed for
sowing.–  (1) Where at the time of the proposed ejectment of a tenant from
any land, his uncut or ungathered crops are standing on any part thereof, he
shall not be ejected from that part until the crops have ripened and he has
been allowed a reasonable time to harvest them.
      (2)  The Court  or Revenue Officer decreeing or ordering the ejectment

of the tenant may, on the application of the land-lord, determine any dispute
arising in consequence of the provisio ns of sub-section (1) between the
land-lord and tenant or between the land-lord and any person entitled to
harvest the crops of the tenant, and may in its or his discretion–
            (a)  direct that the tenant pays for the longer occupation of the land
secured to him under sub-section (1) such rent as may be fair and

punjablaws.gov.pk/laws/11.html 24/59equitable, or
            (b)  determine the value of the tenant’ s uncut and ungathered crops,
and, on payment thereof by the land-lord to the Court or
Revenue Of ficer, forthwith eject the tenant.
      (3)  When a tenant for whose ejectment proceedings have been taken
has, confo rmably with local usage, prepared for sowing any land comprised
in his tenancy, but has not sown or planted crops on that land, he shall be
entitled to receive from the land-lord before ejectment a fair equivalent in
money for the labou r and capital expended by him in so preparing the land,
and the Court or Revenue Officer before which or whom the proceedings
are pendin g shall, on the application of the tenant, determine the sum
payable to the tenant under this sub-section and stay his ejectment until that
sum has been paid to him.
 
50.   Relief of wrongful dispossession or ejectment.–  In either of the
following cases, namely:-
      (a)  if a tenant has been dispossessed without his consent of his tenancy
or any part thereof otherwise than in execution of a decree or than in
pursuance of an order under section 44 or section 45,
      (b)  if a tenant who, not having instituted a suit under section 45, has
been eject ed from his tenancy or any part thereof in pursuance of an
order under that section denies his liability to be ejected,
the tenant may, within one year from  the date of his dispossession or
ejectment, institute a suit for recovery of possession or occupancy , or for
compensation or for both.
 
[48][50-A.  Bar to civil suits.–  No person  whose ejectment has been ordered
by a Revenue Court under section 45, sub-section (6), or whose suit has

been dism issed under section 50, may institute a suit in a Civil Court to
contest his liability to ejectment, or to recover possession or occupancy
rights, or to recover compensation].
51. Bar of relief by suit under section 9, Act I of 1877.– Possession of a
tenancy or of any land comprised in a tenancy shall not be recoverable under
section 9 of the Specific Relief Act, 1877, by a tenant dispossessed thereof.
 
52. Power of Provincial Government to fix dates for certain purposes.– (1)
The [49][Provincial Government] may, for all or any of the territories under its
administration, by notification, fix for the purposes of sections 36, 46 and 47, or
of any of those sections, any other dates instead of those specified therein.

      (2)  A notification under this section shall not take effect till after the
expiration of six months from the date of the publication thereof.
 
CHAPTER V

punjablaws.gov.pk/laws/11.html 25/59ALIENA TION OF , AND SUCCESSION TO, RIGHT  OF
OCCUP ANCY
[50][52-A.  Provisions of Chapter  V not to apply to muqarraridars.–  The
provisions of this Chapter shall not apply to muqarraridars].
 
53. Private transfer of right of occupancy under section 5 by tenant.– (1) A
tenant having right of occupancy under section 5 may transfer that right by
sale, gift or mortgage, subject to the conditions mentioned in the section.
      (2)  If he intends to transfer the right by sale, gift, mortgage by
conditional sale or usufructuary mortgage, he shall cause notice of his
intention to be served on his land-lord through a Revenue Officer, and shall
defer proceeding with the transfer for a period of one month from the date
on which the notice is served.
      (3)  Within that period of one month the land-lord may claim to
purchase the right at such value as a Revenue Officer may, on application

made to him in this behalf, fix.
      (4)  When the applicatio n to the Revenue Officer is to fix the value of a
right of occupancy which is already mortgaged, he shall fix the value of the
right as if it were not mortgaged.
      (5)  the land-lord shall be deemed to have purchased the right if he pays
the value to the Revenue Officer within such time as that officer appoints.
      (6)  On the value being so paid, the right of occupancy shall be extinct,
and the Revenue Officer shall, on the application of the land-lord, put the
land-lord in possession of the tenancy .
      (7)  If the right of occupancy was already mortgaged, the tenancy shall
pass to the land-lord  unencumbered by the mortgage, but the mortgage-debt
shall be a char ge on the purchase money .

(7)  If the right of occupancy was already mortgaged, the tenancy shall
      (8)  If there is no such charge as aforesaid the Revenue Officer shall,
subject to any directions which he may receive from any Court, pay the
purchase-money to the tenant.
      (9)  If there is such a charge the Revenue Officer shall, subject as
aforesaid either apply in dischar ge of the mortgage-debt so much of the
purchase-money as is required for that purpose and pay the balance, if any,
to the tenant, or retain the purchase-money pending the decision of a Civil
Court as to the person or persons entitled thereto.
    (10)  Where there are several land-lords of a tenancy , any one of them
may be deemed to be the land-lord for the purposes of this section.
    (11)  No suit or other proceeding shall be instituted against the [51]

[Government] or against [52][any servant of the State], in respect of
anything done by a Revenue Officer under the two last foregoing sub-
sections, but nothing  in this sub-section  shall prevent any person entitled to

punjablaws.gov.pk/laws/11.html 26/59receive the whole or any part of the purchase-money from recovering it
from a person to whom it has been paid by a Revenue Of ficer.
54.   Procedure on foreclosure of mortgage of right of occupancy under
section 5.– Where a mortgagee of a right of occupancy under section 5
proposes to foreclose his mortgage, or otherwise enforce his lien on the land
subject to the right, the provisions of the last foregoing section shall, so far as
they can be made applicable, apply as if the mortgagee were the tenant.
55.   Sale of right of occupancy under  section 5 in execution of decree.–
(1) A right of occu pancy under section 5 may be sold in execution of a
decree or order of a Court.
        (2)   But notice of an intended sale of any such right shall be given by the
Court to the land-lord, and, if at any time before the close of the day on which the

sale takes place the land-lord pays to the Court or to the officer conducting the sale
a deposit of twenty-five per centum on the highest bid made at the sale, he shall be
declared to be the purchaser instead of the person who made that bid.
 
56.   Transfer of right of occupancy under any other section than section 5.–
A right of occupancy under any other section than section 5 shall not be attached
or sold in execution of a decree or order of any Court or, without the previous
consent in writing of the land-lord, be transferred by private contract.
57.   Rights and liabilities of transfer ee of right of occupancy .– When a
right of occupancy has been transferred by sale, gift or usufructuary
mortgage to a person other than the land-lord, that person shall, in respect of

the land in which the right subsists, have the same rights, and be subject to
the same liabilities as the tenant to whom  before the transfer of the right had
belonged, and was subject to.
 
58.   Sub-letting.–  (1) A tenant having  a right of occupancy in land may,
subject to the provisions of this Act and to the conditions of any written
contract between him and his land-lord, sublet the land or any part thereof
for any term not exceeding seven years.
      (2)  A person to whom land is sublet by a tenant having a right of
occupancy therein shall, in respect of that land, and so far as regards the
land-lord be jointly with the tenant, subject to all the liabilities of the tenant
under this Act.
[53][58-A. Transfer of right of occupancy under any section of the Act by

exchange.– (1) Any tenant with a right of occupancy may, with the consent of
his land-lord, transfer his land to all the members of a Co-operative Society
for the consolidation of holdings of which both he and his land-lord are
members and obtain from them any other land in exchange.
      (2)  Notwithstanding anything contained in this Act or any other
enactment in force, any land obtained  in exchange in pursuance of the
provisions of sub-section (1) shall be deemed to be subject to the same right
of occupancy as the land given for it in exchange].

punjablaws.gov.pk/laws/11.html 27/59[54][59. Succession to right of occupancy.– (1) When a Muslim tenant having
a right of occupancy in any land dies, the right shall devolve on his heirs in
accordance with the provisions of the Muslim Personal Law (Shariat):
      Provided that when the occupancy rights are held by a female as a
limited owner under Customary Law, succession shall open out on the
termination of her limited interest to all persons who would have been
entitled to inherit the property at the time of the death of the last full owner
had the Muslim Personal Law (Shariat) been applicable at the time of such
death, and in the event of the death of any of such persons before the
termination of the limited interest mentioned above, succession shall
devolve on his heirs  and successors existing at the time of the termination of
the limited interest of the female as if the aforesaid such person had died at

the termination of the limited interest of the female and had been governed
by the Muslim Personal Law (Shariat):
      Provided further that the share which the female limited owner would
have inherited had the Muslim Persona l Law (Shariat) been applicable at
the time of the death of the last full owner shall devolve on her if she loses
her limited interest in the property on account of her marriage or remarriage
and on her heirs under the Muslim Personal Law (Shariat) if her limited
interest terminates because of her death.
      (2)  When a non-Muslim tenant having a right of occupancy dies, the
right shall devolve–
            (a)  on his male lineal descendants, if any, in the male line of
descent; and
            (b)  failing such descendants, on his widow , if any, until she dies or

remarries or abandons the land or is under the provisions of this
Act ejected therefrom; and
            (c)  failing such descend ants and widow or his widowed mother , if
any, until she dies or remarries or aband ons the land or is under
the provisions of this Act ejected therefrom; and
            (d) failing such descendants and widow, or widowed mother or if the
deceased tenant left a widow or widowed mother, then when her
interest terminates under clause (b) or (c) of this sub-section, on his
male collateral relatives in the male line of descent from the
common ancestor of the deceased tenant and those relatives:
      Provided with respect to clause (b) of this sub-section, that the common
ancestor occupied the land.

      Explanation – For the purpose of clause (d), land obtained in exchange
by the deceased tenant or any of his predecessors-in-interest in pursuance of
the provisions of sub-section (1) of section 58-A  shall be deemed to have
been occupied by the common ancestor if the land given for it in exchange
was occupied by him.
      (3)  As among descendants and collateral relatives claiming under sub-
section (2) the right shall subject to the provisions of that sub-section,

punjablaws.gov.pk/laws/11.html 28/59devolve as if it were land left by the deceased in the village in which the
land subject to the right is situate.
      (4)  When the widow of a deceased tenant succeeds to a right of
occupancy under sub-section (2), she shall not transfer the right by sale, gift
or mortgage or by sub-lease for a term exceeding one year .
      (5)  If a decea sed tenan t has left no person on whom his right of
occupancy may devolve under sub-secti on (1) or sub-section (2), as the case
may be, the right shall be extinguished].
60.   Irregular  transfer  of right of occupa ncy.– Any transfer made of a
right of occupancy in contravention of the foregoing provisions of this
Chapter shall be voidable at the instance of the land-lord.
 
[55][CHAPTER V-A]
[56][Succession to Non-occupancy T enancies ]
[57][60-A. Succession to non-occupancy tenancies.– (1) Where a tenant, not

being a tenant of land reserved by the land-lord for personal cultivation under
any law for the time being in force, not having a right of occupancy and not
holding land for any fixed term under a contract or a decree or order of a
competent authority dies, the tenancy shall, notwithstanding anything to the
contrary in any law for the time being in force, devolve on his preferred heir, if
any, and failing such preferred heir on his eldest male child.
      Explanation – A preferred heir means any male child named in writing
by the deceased tenant as such.
      (2)  If the deceased tenant has left no such persons as are mentioned in
sub-section (1) on whom the right of tenancy may devolve under that sub-
section, the right shall be extinguished].
 
CHAPTER VI

CHAPTER VI
Impr ovements by land-lor ds
61.   Impr ovements by land-lords on tenan cies of occupancy tenants.–
(1) Withou t the previous permission of the Collector , a land-lord shall not
make an improvement on the tenancy of a tenant having a right of
occupancy .
      (2)  If a land-lord desires to make such an improvement, he may apply to
the Collector for permission to make it, and the Collector shall, before making
an order on the application, hear the objection, if any, of the tenant.
      (3)  In making  an order on an application under sub-section (2) the
Collector shall be guided by such rules, if any, as the [58][Provincial
Government] may [59][* * *] make in this behalf.

punjablaws.gov.pk/laws/11.html 29/5962.   Enhancement of rent in consideration of an improvement made by a
land-lord on the tenancy of an occupancy tenant.– (1) When a land-lord has,
with the permission mentioned in the last foregoing section, made an
improvement on the tenancy of a tenant having a right of occupancy, he may
apply to the Collector for an enhancement of the rent of the tenant.
      (2)  If the tenant is a tenant to whom section 20 applies, the Collector
shall enha nce his rent to the share or rates, or with reference to the rent in
gross, as the case may be, paid by tenants, having a similar right of
occupancy , for land of a similar description and with similar advantages.
      (3)  If the tenant is a tenant to whom section 22 applies, the Collector
shall enhance his rent to such amount as the tenant would be liable to pay
under that section if the land revenue were reassessed.

      (4)  When the improvement ceases to exist,  the Collector may, on the
application of the tenant, reduce the tenant’ s rent–
            (a)  in the case of a tenant to whom sub-section (2) applies, to the
share or rates, or with reference to the rent in gross, as the case
may be, paid by tenants, having a similar right of occupancy for
land of a similar description and with similar advantages; and
            (b)  in the case of a tenant to whom sub-sect ion (3) applies, to such
an amount as the tenant would be liable to pay if the land
revenue were re-assessed.
      (5)  Sections 25 and 26 shall be construed as applying to an application,
under this section, and a suit shall not lie in any Court for any purpose for
which an application might be made under this section.
 
63.   Title of occupancy tenant to make improvements.– A tenant having a
right of occupancy is entitled to make improvements on his tenancy.
 
64.   Title of tenants not having right of occupancy to make
impr ovements.–  (1) A tenant not having a right of occupancy may make
improvements on his tenancy with the assent of his land-lord.
      (2)  If at any time the question arises whether or not the land-lord
assented to the maki ng of an improvem ent by a tenant not having a right of
occupancy , the assent may be inferred from circumstances.
 
65.   Improvements made before commencement of this Act.– Improvements
made by a tenant before the commencement of this Act shall be deemed to have
been made in accordance with this Act, unless in the case of a tenant not having a

right of occupancy it is shown that the improvement was made in contravention
of a written agreement between him and his land-lord.
66.   Improvements begun in anticipation of ejectment.– A tenant ejected in
execution of a decree, or in pursuance of a notice of ejectment, shall not be
entitled to compensation for any improvement begun by him after the
institution of the suit, or service of the notice, which resulted in his ejectment.

punjablaws.gov.pk/laws/11.html 30/5967.   Tender  of lease for twenty years to tenant to be a bar to right to
compensation.–  If a land- lord tenders to a tenant lease of his tenancy for a
term of not less than twenty years from the date of the tender at the rent then
paid by the tenant or of such other rent as may be agreed on, the tender , if
accepted by the tenant, shall bar any claim by him to compensation in
respect of improvement previously made on the tenancy .
 
68.   Liability to pay compensation for improvements to tenants on
ejectment or on enhancement of his rent.–  Subject to the foregoing
provision of this Chapter , a tenant who has made an improvement on his
tenancy in accordance with this Act shall not be ejected, and the rent
payable by him shall not be enhanced, until he has received compensation
for the improvement.
 
69. Compensation for disturbance of clearing tenants.–  (1) A tenant who
has cleare d and brought under cultivatio n waste land in which he has not a
right of occupancy shall, if ejected from that land, be entitled to receive
from the land-lord as compensation for disturbance, in addition to any
compensation for improvements, a sum to be determined by Revenue Court
or Revenue Officer in accordance with the merits of the case, but not
exceeding five years’  rent of the land:
      Provided that a tenant who is a joint owner of land to which this section
applies shall not be entitled to compensation for disturbance on ejectment
from the land or any part thereof.
      (2)  If rent has been paid for the land by division or appraisement of the
produce or by rates fixed with reference  to the nature of the crops grown, or

if no rent, or no rent other than the land revenue of the land and the rates
and cesse s chargeab le thereon, has been paid therefor , the compensation
may be computed as if double the amount of the land revenue of the land
were the annual rent thereof:
      [60][Provided that in any estate of which the assessment has been
confirmed on or after the twenty-second day of February , 1929, the
compensation may be computed as if four times the amount of the land
revenue of the land were the annual rent thereof].
 
70.   Determination of compensation by Revenue Court.–  (1) In every
suit by a tenant to contest his liability to ejectment or by a land-lord to eject
tenant or to enhance his rent, the Court shall direct the tenant to file a

statement of his claim, if any, to compensation for improvement or for
disturbance and of the grounds thereof.
      (2)  If the Court decrees the ejectment of the tenant or the enhancement
of his rent, it shall determine the amoun t of compensation, if any, due to the

punjablaws.gov.pk/laws/11.html 31/59tenant, and shall stay execution of the decree until the land-lord pays into
Court that amount less any arrears of rent or costs proved to the satisfaction
of the Court to be due to him from the tenant.
 
71.   Determination of compensation by Revenue Officers.–  In either of
the following cases, namely:-
      (a)  When a notice has been served on a tenant under section 44,
      (b)  when a notice of ejectment has been served on a tenant under
section 45 and the tenant has not instituted a suit to contest his
liability to be ejected,
the tenant may apply to the Revenue Officer having authority to order his
ejectment under section 44 or section 45, as the case may be, to determine the
amount of compensation due to him for improvements or for disturbance, or for
both, and the Revenue Officer shall determine the amount, if any, accordingly

and stay the ejectment of the tenant until the land-lord pays to the Revenue
Officer the amount so determined less any arrears of rent or costs proved to the
satisfaction of the Revenue Officer to be due to the land-lord from the tenant.
 
72.   Matters to be regarded in assessm ent of compensation for
impr ovements.–  In estima ting the compensation to be awarded under this
Chapter to a tenant for an improvement , the Court or Revenue Officer shall
have regard to–
      (a)  the amount by which the value or the produce of the tenancy , or the
value of that produce is increased by the improvement;
      (b)  the condit ion of the improvement and the probable duration of its
effect;
      (c)  the labour and capital required for the making of such an improvement;

(b)  the condit ion of the improvement and the probable duration of its
effect;
      (d) any reduction or remission of rent or other advantage allowed to the
tenant by the land-lord in consideration of the improvement; and
      (e)  in the case of reclam ation, or of the conversion of unirrigated into
irrigated land, the length of time during which the tenant has had the
benefit of the improvement.
 
73.   Form of compensa tion.–  (1) The compensation shall be made by
payment in money , unless the parties agree that it be made in whole or in
part by the grant of a beneficial lease of land or in some other way .
      (2)  If the parties so agree, the Court or Revenue Officer shall make an
order accordingly .
 
Relief in case of ejectment befor e determination of compensation
74.   Relief in case of ejectment before determination of compensation.–

(1) If from any cause the amount of compensation payable to a tenant–
      (a)  under this Chapter for improvements or disturbance, or
      (b)  under section 49 of the value of uncut or ungathered crops or the
preparation of land for sowing,

punjablaws.gov.pk/laws/11.html 32/59has not been determined before the tenant is ejected, the ejectment shall not
be invalidated by reason of the omissio n, but the Court or Revenue Officer
which decreed or who ordered the ejectment may, on application made by
the tenant within one year from the date of ejectment, correct the omission
by making  in favour of the tenant an order for the payment to him by the
land-lord of such compensation as the Court or Officer may determine the
tenant to be entitled to.
      (2)  An order made under sub-section (1) may be executed in the same
manner as a decree for money may be executed by a Revenue Court .
 
75. Revenue Officers.–  (1) There  shall be the same classes of Revenue
Officers under this Act as under the Punjab Land Revenue Act, [61][1967],
and, in the absence of any order of the [62][Provincial Governm ent] to the

contrary , a Revenue Officer of any class having jurisdiction within any local
limits under that Act shall be a Revenue Officer of the same class having
jurisdiction within the same local limits under this Act.
      (2)  The expressions “Collector” and [63][Board of Revenue] have the
same meaning in this Act as in the Punjab Land Revenue Act, [64][1967].
 
76.   Applications and proceedings cognizable by Revenue Officers.–  (1)
The following applications and proceedings shall be disposed of by
Revenue Officers as such, and no Court shall take cognizance of any dispute
or matter with respe ct to which any such application or proceeding might be
made or had:
 
FIRST  GROUP
            (a)  proceedings under section 27 for the adjustment of rents
expressed in terms of the land revenue;

       [65][(aa)   proceedings under section 27-A  for the adjustment of rents of
occupancy tenants in the Attock District];
            (b)  proceedings relating to the remission and suspension of rent
under section 30;
            (c)  applications under section 43 for the ejectment of a tenant
against whom a decree for an arrear of rent in respect of his
tenancy has been passed and remains unsatisfied;
            (d)  applications under section 45, sub-sectio n(5), for the ejectment
of a tenan t on whom a notice of ejectment has been served and
who has not instituted a suit to contest his liability to be ejected
but has claimed compensation under section 71;

punjablaws.gov.pk/laws/11.html 33/59            (e)  applications under section 53 or section 54 for the fixing of the
value of a right of occupancy;
             (f)  applications under section 53 or section 54 by land-lords for
possession of land, the right of occupancy in which has become
extinct;
            (g)  proceedings under Chapter VI with respect to the award of
compensation for improvements or disturbance;
 
SECOND GROUP
            (h)  applications under section 17 with respect to the division or
appraisement of produce;
             (i)  application under section 45, sub-sectio n (5), for the ejectment
and has not claimed compensation under section 71;
             (j)  applications for the determination–
                   (i)   under section 49 of the rent payable for land occupied by

crops uncut or unga thered at the time of an order made for
the ejectment of a tenant, or
                  (ii)   under section 49 or section 74 of the value of such crops or
of the sum payable to the tenant for labour and capital
expended by him in preparing land for sowing;
 
THIRD GROUP
            (k)  applications under section 31 by tenants to deposit rent;
             (l)  applications under section 36 for service of notice of
relinquishment;
           (m)  applications under section 43 for service of notice of ejectment;
            (n)  applications under section 53 or section 54 for service of notice
of intended transfer or of intended foreclosure or other
enforcement of lien.
      (2)  Except as otherwise provided by any rule made by the [66][Board of
Revenue] in this behalf–

            (a)  a Collector or an Assistant Collector of the first grade may
dispose of any of the applications and proceedings mentioned in
sub-section(1);
            (b)  an Assista nt Collect or of the second grade, not being Naib
Tehsildar , may dispose of any of the applications mentioned in
the second and third applications ment ioned in the second and
third groups of that sub-section; and
            (c)  a Naib Tehsildar, when invested with the powers of an Assistant
Collector of the second grade, may dispose of any of the
applications mentioned in the third group of that sub-section.

punjablaws.gov.pk/laws/11.html 34/5977.   Revenue Courts and suits cognizable by them.– (1) When a Revenue
Officer is exercising jurisdiction with respect to any such suit as is described
in sub-section (3), or with respect to an appeal or other proceeding arising out
of any such suit, he shall be called a Revenue Court.
      (2)  There shall be the same classes of Reve nue Courts as of Revenue
Officers under this Act, and, in the absence of any order of the [67]
[Provincial Government] to the contrary , a Revenue Officer of any class
having jurisdiction within any local limits under this Act shall be a Revenue
Court of the same class having jurisdiction within the same local limits.
      (3)  The following suits shall be instituted in, and heard and determined
by, Revenue Courts, and no other Court shall take cognizance of any dispute
or matter with respect to which any such suit might be instituted:
      [68][Provided that–

        (1)  Procedure where revenue matter is raised in a Civil Court – where in
a suit cognizable by and instituted in a Civil Court it becomes
necessary to decide any matter which can under this sub-section be
heard and determined only by a Revenue Court, the Civil Court shall
endorse upon the plaint the nature of the matter for decision and the
particulars required by Order VII, Rule 10, Civil Procedure Code, and
return the plaint for presentation to the Collector;
        (2)  on the plaint being presented to the Collector , the Collector shall
proceed to hear and determine the suit where the value thereof
exceeds [69][rupees ten thousand] or the matter involved is of the
nature mentioned in section 77(3), First Group, of the Punjab
Tenancy Act, 1887 , and in other case may send the suit to an

Assistant Collector of the first Grade for decision].
 
      (a)  suits betw een land-lord and tenant for enhancement or reduction of
rent under section 24;
      (b)  suits between land-lord and tenant for addition to or abatement of
rent under section 28 or for commutation of rent;
      (c)  suits unde r section 34 for the determination of rent or other sum on
the expiration of the term of an assessment of land revenue [70][and
suits relating to the rent to be paid under a mortgage made in
accordance with form (c) as prescribed  by section 6 of the Punjab
Alienation of Land Act, 1900];
      (d)  Suits by a tenant to establish a claim to a right of occupancy , or by a
land-lord to prove that a tenant has not such a right;

      (e)  suits by a land-lord to eject a tenant;

punjablaws.gov.pk/laws/11.html 35/59       (f)  suits by a tenant under section 45 to contest liability to ejectment,
when notice of ejectment has been served;
      (g)  suits by a tenant under section 50 for recovery of possession or
occupancy , or for compensation, or for both;
      (h)  suits by a land-lord  to set aside a transfer made of a right of
occupancy , or to dispossess a person to whom such a transfer has
been made, or for both purposes;
       (i)  any other suit betwe en land-lord and tenant arising out of the lease
or conditions on which a tenancy is held;
       (j)  suits for sums payable on account of village cesses or village expenses;
      (k)  suits by a co-sharer in an estate or holding for a share of the profits
thereof or for a settlement of accounts;
       (l)  suits for the recovery of over payments of rent or land-revenue or of
any other demand for which a suit lies in a Revenue Court  under this
sub-section;

(l)  suits for the recovery of over payments of rent or land-revenue or of
     (m)  suits relating to the emoluments of kanungos [71][* * *] or village
officers;
 
      (n)  suits by a land-lord for arrears of rent or the money equivalent of
rent, or for sums recoverable under section 14;
      (o)  suits by a land-owner to recover moneys claimed as due for the
enjoyment of rights in or over land or in water, including rights of
irrigation, rights over fisheries, rights of pasturage and forest rights;
      (p)  suits for sums payab le on account of land-revenue or of any other
demand recoverable as an arrear of land-revenue under any
enactment for the time being in force, and by a superior landowner
for other sums due to him as such.
      (4)  Except as otherwise provided by any rule made by the [72][Board of

            (a)  a Collector may hear and determine any of the suits mentioned
in sub-section (3);
            (b)  an Assistant Collector of the first grade may hear and determine
any of the suits mentioned in the second and third groups of that
sub-section, and, if he has by name been  specially empowered in
this behalf by the [73][Provincial Governm ent], any of the suits
mentioned in the first group; and
            (c)  an Assistant Collector of the second grade may hear and
determine any of the suits mentioned in the third group.
   [74][(5)  The limitation for suits mentioned in sub-section (3) (Third
Group), clause (n), shall be one year from the day the rent or money
equivalent to rent or sums recoverable become due].

punjablaws.gov.pk/laws/11.html 36/59Administrative contr ol
78.   Superintendence and contr ol of Revenue Officers and revenue
Courts.–  (1) The general superintendence and control over all [75][* * *]
Revenue Officers and Revenue Courts shall be vested in, and all such
officers and Courts shall be subordinate to the [76][Board of Revenue].
      (2)  Subject to the general superintendence and control of the [77][Board
of Revenue], [78][a Commissioner] shall control all other  Revenue Officers
and Revenue Courts in his division.
      (3)  Subject as aforesaid and to the control of [79][the Commissioner] , a
Collector shall contr ol all other Revenue  Officers and Revenue Courts in his
district.
 
79.   Power to distribute business and withdraw and transfer cases.– (1)
The [80][Board of Revenue] or [81][a Commissioner] or Collector may by
written order distribute, in such manner as [82][it or he thinks fit], any

business cognizable by any Revenue Officer or Revenue Court under his
control.
      (2)  The [83][Board of Revenue] or [84][a Commissioner] or Collector
may withdraw any case pending befor e any Revenue Officer or Revenue
Court under [85][its or his] control, and either dispose  of it [86][itself or
himself] or by written order refer it for disposal to any other Revenue
Officer or Revenue Court  under [87][its or his] control.
      (3)  An order under sub-section (1) or sub-se ction (2) shall not empower
any Revenue Officer or Revenue Court  to exercise any powers or deal with
any busine ss which he or it would not be competent to exercise or deal with
within the local limits of his or its own jurisdiction.
 
80.    Appeals.– [88][(1)] Subject to the provisions of this Act and the rules

thereunder, an appeal shall lie from an original or appellate order or decree made
under this Act by a Revenue Officer or Revenue Court, as follows, namely:-
      (a)  to the Collector when the order or decree is made by an Assistant
Collector of either grade;
      (b)  to [89][the Commissioner] when the order or decree is made by a
Collector;
      (c)  to the [90][Board of Revenue only on a point of law] when the order
or decree is made by [91][a Commissioner]:

punjablaws.gov.pk/laws/11.html 37/59         (i)   an appeal from an order or decree made by an Assistant Collector of the
first grade specially empowered by name in that behalf by the [92]
[Provincial Government] in a suit mentioned in the first group of sub-
section (3) of section 77, shall lie to [93][the Commissioner] and not to
the Collector;
        (ii)   when an original order or decree is confirmed on first appeal, a
further appeal shall not lie;
       (iii)   when any such order or decree is modified or reversed on appeal by
the Collector, the order or decree made by [94][the Commissioner]
on further appeal, if any, to him shall be final.
   [95][(2)  An order shall not be confirmed, modified or reversed in appeal
unless reasonable notice has been given to the parties affected thereby to
appear and be heard in support of or against the order appealed from].

81.   Limitation for appeals.–  The perio d of limitation for an appeal under
the last foregoing section shall run from the date of the order of decree
appealed against, and shall be as follows, that is to say–
      (a)  when the appeal lies to the Collector – thirty days;
      (b)  when the appeal lies to the [96][Commissioner] – sixty days;
      (c)  when the appeal lies to the [97][Board of Revenue] – ninety days.
 
82. Review by Revenue Officers.–  (1) A Revenue Officer, as such, may
either of his own motion or on the application of any party interested,
review , and on so reviewing modify , reverse or confirm any order passed by
himself or by any of his predecessors-in-of fice:
      Provided as follows:-
      [98][(a)  an order passed by his predecessor -in-of fice shall not be
reviewed by the–

                (i)   [99][Commissioner] without first obtaining the sanction of the
Board of Revenue,
               (ii)   Collector without first obtaining the sanction of the [100]
[Commissioner],
and no order shall be reviewed by any other Revenue Officer without first
obtaining the sanction of the Revenu e Officer to whose control he is
immediately subject];
      (b)  an application for review of an order shall not be entertained unless
it is made within ninety days from the passing of the order , or unless
the applicant satisfies the Revenue Officer that he had sufficient
cause for not making the application within that period;

punjablaws.gov.pk/laws/11.html 38/59      (c)  an order shall not be modified or reversed unless reasonable notice
has been given to the parties affected thereby to appear and be heard
in support of the order;
      (d) an order against which an appeal has been preferred shall not be
reviewed.
      (2)  For the purposes of this section the Collector shall be deemed to be
the successor -in-of fice of any Revenue Officer of a lower class who has left
the district  or has ceased to exercise powers as a Revenue officer, and whom
there is no successor -in-of fice.
      (3)  An appeal shall not lie from an order refusing to review , or
confirming on review , a previous order .
 
83.   Computation of periods limited for appeals and applications for
review .– In the computation of the period for an appeal from, or an
application for the review of, an order under this Act, the limitation therefor

shall be governed by the [101][* * *] Limitation Act, [102][1908].
 
84.   Power  to call for, examine and revise proceedings of Revenue
Officers and Revenue Courts.–  (1) The [103][Board of Revenue] may at
any time call for the record of any case pending before, or disposed of by
any Revenue Of ficer or Revenue Court  subordinate to [104][it].
      (2)  [105][A Commissioner] or Collector may call for the record of any
case pend ing before, or disposed of by, any Revenue Officer or Revenue
Court under his control.
      (3)  If in any case in which a [106][* * *] Collector has called for a
record he is of opinion that the procee dings taken or the order or decree
made shou ld be modified or reversed, he shall submit the record with his
opinion on the case for the orders of [107][the Commissioner].

      [108][(4)   If, after examining a record called for under sub-section (1),
or sub-sec tion (2) or submitted under sub-section (3), the Board of Revenue
or [109][the Commissioner], as the case may be, is of the opinion that it is
expedient to interfere with the proceedings or the order or decree, it or he,
as the case may be, shall pass an order accordingly].
      (5)  If, after examining the record, the [110][Board of Revenue] is of
opinion that it is expedient to interfere with the proceedings or the order or
decree on any ground on which the [111][High Court] in the exercise of the
revisional jurisdiction may under the law for the time being in force
interfere with the proceedings or an order or decree of a Civil Court, [112][it]
shall fix a day for hearing the case, and may, on that or any subsequent day

punjablaws.gov.pk/laws/11.html 39/59to which [113][it] may adjourn the hearing or which [114][it] may appoint in
this behalf, pass such order as [115][it] thinks fit in the case.
      (6)  Except when the [116][Board of Revenue] fixes under sub-section
(5) a day for hearing the case, no party has any right to be heard before the
[117][Board of Revenue] when exercising [118][its] powers under this
section.
 
Procedur e
85. Procedur e of Revenue Officers.–  (1) The [119][Provincial Government]
may makes [120]rules consistent with this Act for regulating the procedure
of Revenue Officers under this Act in cases in which a procedure is not
prescribed by this Act.
      (2)  The rules may provide, among other matters, for the mode of
enforcing orders of ejectment from,  and delivery of possession, of
immovable property , and rules providing for those may confer on a Revenue

Officer all or any of the powers in regard to contempts, resistance and the
like which a Civil Court may exercise in the execution of a decree whereby
it has adjudged ejectment from, or delivery of possession of, such property .
      (3)  The rules may also provide for the mode of executing orders as to costs,
and may adapt to proceedings under this Act all or any of the provisions of the
Punjab Land Revenue Act, [121][1967], with respect to arbitration.
      (4)  Subject to the rules under this section a Revenue Officer may refer
any case which he is empowered to dispose of under this Act to another
Revenue Officer for investigation and report, and may decide the case upon
the report.
 
86.   Persons by whom appearances may be made befor e Revenue
Officers as such and not as Revenue Courts.–  (1) Appearances before a

Revenue Officer as such, and applications to and acts to be done before him,
under this Act may be made or done–
      (a)  by the parties themselves, or
      (b)  by their recognized agents or a legal practitioner:
      Provided that the employment of a recognized agent or legal practitioner
shall not excuse the personal attendance  of a party to any proceeding in any
case in which personal attendance is specially required by an order of the
officer.
      (2)  For the purpose of sub-section (1), recognized agents shall be such
persons as the [122][Provincial Government] may by notification declare in
      (3)  The fees of a legal practitioner shall not be allowed as costs in any
proceeding before a Revenue Officer under this Act, unless that officer

punjablaws.gov.pk/laws/11.html 40/59considers, for reasons to be recorded by him in writing, that the fees should
be allowed.
 
87.   Costs.–  (1) A Revenue Officer may give and apportion the costs of any
proceeding under this Act in any manner he thinks fit.
      (2)  But if he orders that the costs of any such proceeding shall not
follow the event, he shall record his reasons for the order .
 
88.   Procedur e of Revenue Courts.–  (1) The [123][Provincial
Government] may [124][* * *] make rules  consistent with this Act for
regulating the procedure of Revenue Courts in matters under this Act for
which a procedure is not prescribed thereby , and by any such rules direct
that any provisions  of the Code of Civil Procedure shall apply , with or
without modification to all or any classes of cases before those Courts.
      (2)  Until rules are made  under sub-section (1) and subject to those rules
when made and to the provisions of this Act–

            (a)  the Code of Civil Procedure shall, so far as it is applicable, apply
to all proceedings in Revenue Courts whether before or after
decree; and
            (b)  the [125][Board of Revenue] shall, in respect of those
proceedings, be deemed to be the High Court within the meaning
of that Code, and shall, subject to the provisions of this Act,
exercise, as regards the Courts under [126][its] contr ol, all the
powers of a High Court under the Code.
 
89.   Power of Revenue Officer or Revenue Court to summon persons.– (1)
A Revenue Officer or Revenue Court may summon any person whose
attendance he or it considers necessary for the purpose of any application, suit
or other business before him or it as a Revenue Officer or Revenue Court.

      (2)  A person so summoned shall be bound to appear at the time and
place mentioned in the summons in person or if the summons so allows, by
his recognized agent or a legal practitioner .
      (3)  The person attending in obedience to the summons shall be bound to
state the truth upon any matter respecting which he is examined or makes
statements, and to produce such documents and other things relating to any
such matter as the Revenue Officer or Revenue Court may require.
 
90.   Mode of service of summons.– (1) A summons issued by a Revenue
Officer or Revenue Court shall, if practicable be served (a) personally on the
person to whom it is addressed, or failing him on (b) his recognized agents, or
(c) an adult male member of his family who is residing with him.

      (2)  If service cannot be so made, or if acceptance of service so made is
refused, the summons may be served by posting a copy thereof at the usual or

punjablaws.gov.pk/laws/11.html 41/59last known place of residence of the person to whom it is addressed, or, if that
person does not reside in the district in which the Revenue Officer is employed
or the Revenue Court is held, and the case to which the summons relates has
reference to land in that district, then by posting a copy of the summons on some
conspicuous place in or near the estate wherein the land is situate.
      (3)  If the summons relates to a case in which persons having the same
interest are so numerous that personal service on all of them is not
reasonably practicab le, it may, if the Revenue Officer or Revenue Court so
directs, be served by delivery of a copy  thereof to such of those persons as
the officer or Court nominates in this behalf and by proclamation of the
contents thereof for the information of the other persons interested.
      (4)  A summo ns may, if the Revenue Officer or Revenue Court so

directs, be served on the person named  therein, either in addition to, or in
substitution for, any other mode of service, by forwarding the summons by
post in a letter addressed to the person and registered under Part [127][VI] of
the [128][* * *] Post Of fice Act, [129][1898].
      (5)  When a summons is so forwarded in a letter and it is proved that the
letter was properly addressed and duly posted and registered, the Officer or
Court may presume that the summons was served at the time when the letter
would be delivered in the ordinary course of post.
 
91.   Mode of service of notice, or order  or proclamation or copy
thereof.–  A notice,  order or proclamation, or copy of any such document,
issued by a Revenue Officer or Revenue Court for service on any person
shall be served in the manner provided in the last foregoing section for the

service of a summons.
 
92.   Additional mode of publishing proclamation.–  When a proclamation
relating to any land is issued by a Revenue Officer or Revenue Court, it
shall, in addition to any other mode of publication which may be prescribed
by any enactment for the time being in force, be made by beat of drum or
other customary method, and by the posting of a copy thereof on a
conspicuous place in or near the land to which it relates.
 
93.   Joinder  of tenants as parties to proceeding relating to rent.–  (1)
Any numb er of tenants cultivating in the same estate, may in the discretion
of the Revenue Officer or Revenue Court and subje ct to any rules which the
[130][Provincial Governm ent] may make in this behalf, be made parties to
any proceeding under Chapter III.

      (2)  But a decree or order shall not be made in any such proceedings
unless the Revenue Officer or Revenue Court is satisfie d that all the parties
thereto have had an opportunity of appearing and being heard.

punjablaws.gov.pk/laws/11.html 42/59      (3)  A decree or order made in any such proceeding shall specify the
extent to which each of the tenants is af fected thereby .
 
94.   Exception of suits under  this Act from operation of certain
enactments.–  Nothing in section 424 of the Code of Civil Procedure, or in
section 36 of [131]the Punjab Municipal Act, 1884, shall be construed to
apply to a suit of a class mentioned in section 77 of this Act.
 
95.   Payment into Court of money adm itted to be due to a third
person.–  (1) When a defen dant admits that money is due from him on
account of rent, but pleads that it is due not to the plaintif f but to a third
person, the Court shall, expect for special reasons to be recorded by it,
refuse to take cognizance of the plea unless the defendant pays into Court
the amount so admitted to be due.
      (2)  Where such a payment is made the Court shall forthwith cause

notice of the payment to be served on the third person.
      (3)  Unless the third person within three months from the receipt of the
notice institutes a suit against the plaintif f and therein obtains an order
restraining payment of the money , it shall be paid to the plaintif f on his
application to the Court therefor .
      (4)  Nothing in this section shall affect the right of any person to recover
from the plaintif f money paid to him under sub-section (3).
      (5)  When a defendant pays money into Court under this section, the
Court shall give the defendant a receipt, and the receipt so given shall
operate as an acquit tance in the same manner and to the same extent as if it
had been given by the plaintif f or the third person, as the case may be.

96.    Execution of decree for arrears of rent.– A Court passing a decree for an
arrear of rent may, on the oral application of the decree-holder, order execution
thereof against the movable property of the tenant, and against any uncut or
ungathered crops on the tenancy in respect of which the arrear is decreed.
 
97.   Prohibition of imprisonment of tenan ts in execution of decrees for
arrears of rent.–  A tenant shall not, during the continuance of his
occupancy , be liable to imprisonment on the application of his land-lord in
execution of a decree for an arrear of rent.
 
98.   Power  to refer party to Civil Court.–  (1) If, in any proceeding
pending before a Revenue Court exercising original, appellate or revisional
jurisdiction, it appears to the Court that any question in issue is more proper

for decisio n by a Civil Court, the Revenue Court may, with the previous
sanction of the Court, if any, to the control of which it is immediately
subject, require by order in writing, any party to the proceeding to institute,
within such time as it may fix in this behalf, a suit in the Civil Court for the

punjablaws.gov.pk/laws/11.html 43/59purpose of obtaining a decision on the question, and, if he fails to comply
with the requisition, may decide the question as it think fit.
      (2)  If the party institutes the suit in compliance with the requisition, the
Revenue Court  shall dispose of the proceeding pending before it in
accordance with the final decision of the Civil Court of first instance or
appeal, as the case may be.
 
99.   Power  to refer to High Court questions as to jurisdiction.–  (1) If the
Presiding Officer of a Civil or Revenu e Court in which a suit has been
instituted doubts whether he is precluded from taking cognizance of the suit,
he may refer the matter through the [132][District Judge] or [133]
[Commissioner], or, if he is a [134][District Judge] or [135][Commissioner],
directly to the [136][High Court].
      (2)  On any such referen ce being made, the [137][High Court] may order

the presiding officer either to proceed with the suit or to return the plaint for
presentation in such other Court as it may in its order declare to be
competent to take cognizance of the suit.
      (3)  The order of the [138][High Court] on any such reference shall be
conclusive as against persons who are not parties to the suits as well as
against persons who are parties thereto.
 
100.  Power  of High Court to validate proceedings held under  mistake
as to jurisdiction.–  In either of the following cases, namely:-
         (a)  if it appears to a Civil Court that a Court under its control has
determined a suit of a class mentioned in section 77 which under
the provisions of that section should have been heard and
determined by a Revenue Court, or

         (b)  if it appears to a Revenue Court, that a Court under its control has
determined a suit which should have been heard by a Civil Court,
the Civil Court or Revenue Court, as the case may be, shall submit the
record of the suit to the [139][High Court].
      (2)  If on perusal of the record it appears to the [140][High Court] that
the suit was so determined in good faith, and that the parties have not been
prejudiced by the mistake as to jurisdicti on, the [141][High Court] may order
that the decree be registered in the Court which had jurisdiction.
      (3)  If it appears to the [142][High Court] otherwise than on submission
of a record under sub-section (1), that a Civil Court under its control has
determined a suit of a class mentioned in section 77 which under the

provisions of that section should have been heard and determined by a

punjablaws.gov.pk/laws/11.html 44/59Revenue Court, the [143][High Court] may pass any order which it might
have passed if the record had been submitted to it under that sub-section.
      (4)  With respect to any proceeding subsequent to decree, the [144][High
Court] may make such order for its registration in a Revenue Court or Civil
Court  as in the circumstances appears to be just and proper .
      (5)  An order of the [145][High Court] under this section shall be
conclusive as against persons who were not parties to the suit or proceeding
as well as against persons who were parties thereto, and the decree or
proceeding to which the order relates shall have effect as if it had been made
or had by the Court in which the order has required it to be registered.
        (6)   The provisions of this section shall apply to any suit instituted on or after
the first day of November, 1884, and to proceedings arising out of any such suit.

(6)   The provisions of this section shall apply to any suit instituted on or after
101.    Place of sitting.– (1) An Assistant collector may exercise his powers under
this Act at any place within the limits of the district in which he is employed.
      (2)  Any other Revenue Officer or Revenue Court may only exercise his or
its powers under this Act within the local limits of his or its jurisdiction.
102.  Holidays.–  (1) The [146][Board of Revenue] , with the approval of the
[147][Provincial government], shall publish in the [148][Official Gazette]
before the commencement of each calendar year a list of days to be
observed in that year as holidays by all or any Revenue Officers and
      (2)  A proceeding held before a Revenue Officer or Revenue Court on a day
specified in the list as a day to be observed by the Officer or Court as a holiday

shall not be invalid by reason only of its having been held on that day.
 
103.  Discharge of duties of Collector  dying or being disabled.–  Whe n a
Collector dies or is disabled from performing his duties, the officer who
succeeds [149][him] temporarily [150][* * *] under any orders which may be
generally or specially issued by the [151][Provincial Governm ent] in this
behalf, shall be deemed to be a Collector under this Act.
104.  Retention of powers by Revenue Officer  on transfer .– Whe n a
Revenue Officer of any class who, eithe r as such or as a Revenue Court, has
under the foregoing provisions of this Act any powers to be exercised in any
local area is transfer red from that local area to another as a Revenue Officer
or Revenue Court of the same or a highe r class, he shall continue to exercise

those powers in that other local area unless the [152][Provincial
Government] otherwise directs or has otherwise directed.
105.  Conferment of powers of Revenue Officer or Revenue Court.– (1)
The [153][Provincial Government] may by notification confer on any person–

punjablaws.gov.pk/laws/11.html 45/59         (a)  all or any of the powers of [154][Board of Revenue], [155]
[Commissioner] or Collector under this Act, or
         (b)  all or any of the powers with which an Assistant Collector of
either grade is, or may be, invested thereunder ,
and may by notification withdraw any powers so conferred.
      (2)  A person on whom powers are conferred under sub-section (1) shall
exercise those powers within such local limits and in such classes of cases as
the [156][Provincial Government] may direct, and except as otherwise directed
by the [157][Provincial Government], shall for all purposes connected with the
exercise whereof be deemed [158][Board of Revenue], [159][Commissioner],
Collector or Assistant Collector, as the case may be.
      (3)  Before conferring powers on the Judge of a Civil Court  under sub-
section (1), the [160][Provincial Government] shall consult the [161][High
Court].

(3)  Before conferring powers on the Judge of a Civil Court  under sub-
Court].
      (4)  If any of the powers of a Collector under section 78, section 79,
section 80 or section 82 are conferred on an Assistant Collector , they shall,
unless the [162][Provincial Government] by special order otherwise directs,
be exercised by him subject to the control of the Collector .
 
106.  Power  of Board of Revenue to make rules.–  (1) The [163][Board of
Revenue] may, in addition to the other rules which may be made by [164][it]
under this Act, make rules consistent with this Act and other enactment for
the time being in force,–
         (a)  determining, notwithstanding anything in any record-of-rights, the
number and amount of the installment s and the times by and at
which rent is to be paid;
         (b)  for the guidance of Revenue Officers in determining, for the

purposes of this Act, the amount of the land revenue of any land;
         (c)  prescribing for all or any of the territories to which this Act extends,
the periods during which in proceedings held under this Act, a
Revenue Officer or Revenue Court is not, except for reasons of
urgency to be recorded, to issue any process of arrest against a tenant
or against a land-owner who cultivates his own land;
         (d) regulating the procedure in cases where persons are entitled to inspect
records of Revenue Officers or Revenue Courts, or to obtain copies of
the same, and prescribing the fees payable for searches and copies;
         (e)  prescribing forms for such books, entrie s, statistics and accounts
as the [165][Board of Revenue] thinks necessary to be kept, made

(e)  prescribing forms for such books, entrie s, statistics and accounts
or compile d in Revenue Offices or Revenue Courts or submitted to
any authority;

punjablaws.gov.pk/laws/11.html 46/59         (f)  declaring what shall be the language of any of those Offices and
Courts, and determining in what cases persons practising in those
offices and Courts shall be permitted to address the Presiding
Officers thereof in English; and
         (g)  generally for the guidance of Revenue Officers and other persons
in matters connected with the enforcement of this Act.
      (2)  Until rules are made under clause (a) of sub-section (1), rent shall be
payable by the installments and at the times by and at which it is now payable.
      (3)  Rules made by the [166][Board of Revenue]  under this or any other
section of this Act shall [167][be made subject to the control of] the [168]
[Provincial Government].
107.  Rules to be made after previous publication.–  The powe r to make
any rules under this Act is subject [169][* * *] to the condition of the rules
being made after previous publication.

108.  Powers exercisable by Board of Reve nue from time to time.–  All
powers conferred by this Act on the [170][Board of Revenue] may be
exercised from time to time as occasion requires.
 
EFFECT  OF THIS ACT  ON RECORDS-OF-RIGHTS AND
AGREEMENTS
109.  Nullity of certain entries in records- of-rights.–  An entry in any
record-of-rights providing–
         (a)  that a land-lord may prevent a tenant from making, or eject him
for making , such improvements on his tenancy as he is entitled to
make under this Act, or
         (b)  that a tenant ejected from his tenancy shall not be entitled to
compensation for improvements or for disturbance in any case in
which he would under this Act be entitled to compensation
therefor , or

         (c)  that a land-lord may eject a tenant otherwise than in accordance
with the provisions of this Act,
shall be void to that extent.
 
110.  Nullity of certain agreements contrar y to the Act.–  (1) Nothi ng in
any agreement made between a land-lord and a tenant after the passing of
this Act shall–
         (a)  override any of the provisions of this Act with respect to the
acquisition of a right of occupancy , or the reduction, remission or
suspension of rent, or the enhancement of the rent of a tenant
having a right of occupancy under section 5 or section 6, or
         (b)  take away or limit the right of a tenant as determined by this Act
to make improvements and claim compensation therefor , or, where

punjablaws.gov.pk/laws/11.html 47/59compensation for disturbance can be claimed under this Act, to
claim such compensation, or
         (c)  entitle a land-lord to eject a tenant otherwise than in accordance
with the provisions of this Act.
      (2)  Nothing in clause (a) of sub-section (1) shall apply to an agreement
by which a tenant binds himself to pay an enhanced rent in consideration of
an improv ement which has been or is to be made in respect of his tenancy ,
by or at the expense  of his land-lord, and to the benefit of which the tenant
is not otherwise entitled.
 
111.  Saving of other agreements when in writing.– Save as expressly
provided in this Act, nothing in this Act shall affect the operation of any
agreement between a land-lord and a tenant, when the agreement either is in
writing or has been recorded in a record-of-rights before the passing of the
[171]Punjab Land Revenue Act, 1887, or been entered by order of Revenue

Officer in a record-of-rights or annual record under the provisions of that Act.
 
112.  Effect of certain entries made in records-of-rights befor e
November , 1871.–  An entry made with respect to any of the following
matters before the eighteenth day of November , 1871, and attested by the
proper officer, in the record of regular  settlement sanctioned by the [172]
[Provincial Government], namely:-
         (a)  the enhancement or abatement of the rent of a tenant having right
of occupancy or the commutation of rent in kind into rent in
money or of rent in money into rent in kind, or the taking of rent in
kind by division or appraisement of the produce or other procedure
of a like nature, or
         (b)  the letting  or under -letting of land in which there is a right of
occupancy by the tenant having that right, or the alienation of or

succession to land in which such a right subsists,
shall be deemed to be an agreement within the meaning of the last foregoing
section.
 
[173][113. [174][Nothing but rent or seed supplied recoverable].– [175][(1)]
Notwithstanding anything to the contrary in this Act or in any other law for
the time being in force or any revenue record or agreement or any rule of
custom or any decision of a Court or arbitrator, no tenant shall be liable for,
and no land-lord shall be entitled to anything in the shape of a cess, village
cess, or other contribution or due or any free personal service, in addition to
the rent payable for the land held by the former under the latter].
      [176][(2)   Notwithstanding any agreement to the contrary, where a land-lord

supplied any seed to his tenant, he shall be entitled to recover from the tenant
only the quantity of seed actually supplied and nothing in excess thereof].

punjablaws.gov.pk/laws/11.html 48/59 
[177][114. Extinction of occupancy tenancies.–  (1) Notwithstand ing
anything contained in any law for the time being in force, including this
Act, no person shall, after the coming  into force of the Punjab Tenancy
(Amendment) Act, 1952, acquire or have occupancy rights in any land
under any enactment or contract or any decree or order of any Court or
other authority and the existing occupancy rights in respect of all lands
other than lands owned by Government or by any person who under the law
for the time being in force is an evacue e, shall on the coming into force of
the aforesaid Act, be extinguished, and the land comprised in a tenancy so
extinguished shall vest as hereinafter provided.
      (2)  An occupa ncy tenant, who at the time of the coming into force of
the afores aid Amendment Act occupies any land as such shall become
owner as under:-

(2)  An occupa ncy tenant, who at the time of the coming into force of
            (a)  of the entire land comprised in his tenan cy without payment of
any comp ensation where he pays no rent therefor beyond the
amount of the land revenue, and rates and cesses for the time
being char geable therefor;
            (b)  of such portion of the land comprised in his tenancy without
payment of any compensation as corresponds to his share of the
produce where he pays rent in the form of a share of the produce;
            (c)  of the entire land comprised in his tenancy on payment of
compensation to the land-lord in cash at such rates and within
such periods as may be prescribed by the Government by rules
framed for the purpose, where he pays rent only in cash;
            (d) of the whole or a portion of the land comprised in his tenancy on
payment of such compensation in such form and within such

time to the land-lor d as may be determined by Government by
rules fram ed under this Act, where he pays rent partly in cash
and partly in the form of a share of the produce.
      (3)  So long as Government does not frame rules for purposes of clauses (c)
and (d) of sub-section (2), an occupancy tenancy falling under any of these
clauses shall, notwithstanding the provision made in sub-section (1), continue
to subsist, and the land-lord and the occupancy tenant shall continue to enjoy
the same rights, and be subject to the same liabilities, as before.
      (4)  In a case falling under clause (b) of sub-section (2) the land-lord
shall, without payment of any compensation, be entitled to the possession of
the rest of the land comprised in the tenancy .

      (5)  An occupancy tenant acquiring land in accordance with the provisions
of sub-section (2) shall acquire it free from all encumbrances created in respect
of that land by the land-lord and if any encumbrance be created by the tenant,
the share of the land received by the land-lord shall be free from it and
notwithstanding any provision of any law for the time being in force to the

punjablaws.gov.pk/laws/11.html 49/59contrary each such encumbrance shall become the exclusive liability of the
land-lord or the occupancy tenant, as the case may be.
      (6)  Where compensatio n is to be paid by a tenant in cash under clause
(c) of sub-section (2) Government may, with a view to enabling an
occupancy tenant to acquire land in accordance with the provisions of this
section, advance a loan which shall be recoverable as arrears of land
revenue with interest at such rates and in such installments as the
Government may fix generally or in particular cases.
      (7)  Government shall frame rules to give effect to the provisions of this
section, and while framing rules it may classify lands into different categories
and prescribe different principles for assessment of compensation].
 
[178][114-A.    Extinction of Muqarraridari rights.–  (1) Notwithstanding

(removal of Doubts and Amendment) Ordinance, 1974, hereinafter referred
to as the said Ordinance acquire or have muqarraridari right in any land
under any enactment or contract or other authority , and the existing
muqarraridari rights in respect of all lands other than the lands owned by or
vesting in Government or by any person who, under the law for the time
being in force is an evacuee, shall, on coming into force of the said
Ordinance, be extinguished and the land in respect of which muqarraridari
rights are to be extinguished, hereinafte r referred to as the said land, shall
vest as hereinafter provided.
      (2)  A muqarra ridar who, at the time of coming into force of the said

Ordinance, occupies the said land as such shall become owner as under:-
            (a)  of the said land in its entirety withou t payment of any
compensation where  he pays no rent therefor beyond the amount
of the land revenue and rates and cesses for the time being
chargeable therefor;
            (b)  of such portion of the said land without payment of any
compensation as corresponds to his share of the produce where
he pays rent in the form of a share of the produce;
            (c)  of the said land in its entirety on payment of compensation to the
proprietor in cash at such rates and within such periods as may
be prescr ibed by the Government by rules framed for the
purpose, where he pays rent only in cash; and
            (d) of the whole or a portion of the said land on payment of such

compensation in such form and within such time to the
proprietor as may be determined by Government by rules framed
under this section, where he pays rent partly in cash and partly in
the form of share of the produce.
      (3)  So long as Government does not frame rules, for purposes of clauses
(c) and (d) of sub-section (2), muqarraridari rights falling under any of those
clauses shall, notwithstanding the provision made in sub-section (1) continue

punjablaws.gov.pk/laws/11.html 50/59to subsist and the proprietor and the muqarraridar shall continue to enjoy the
same rights, and be subject to the same liabilities, as before.
      (4)  In a case falling under clause (b) of sub-section (2) the proprietor
the rest of the said land.
      (5)  A muqarraridar acquiring land in accordance with the provisions of
sub-section (1) shall acquire it free from all encumbrances created in respect
of that land by the proprietor and if any encumbrance be created by the
muqarraridar the share of the land received by the proprietor shall be free
from it and notwithstanding any provisi on of any law for the time being in
force to the contrar y, each such encum brance shall become the exclusive
liability of the proprietor or the muqarraridar as the case may be.

      (6)  Where compensation is to be paid by a muqarraridar in cash under
clause (c) of sub-section (2) Government may, with a view to enabling a
muqarraridar to acquire land in accor dance with the provisions of this
      (7)  Government shall frame rules to have effect to the provisions of this
section, and while framing the rules it may classify land into different
categories and prescribe different principles of assessment of compensation].
 
[179][114-B.    Removal of doubts.–  Notw ithstanding anything contained in
this Act or any other law for the time being in force or any decree,

judgment, or order of any Court or any other authority , an occupancy tenant
under a muqarraridar shall be deemed and be deemed always to have, on the
extinction of his occupancy rights unde r section 114, become the owner of
the rights possessed by the muqarraridar  in the entire or, as the case may be,
in a part of the land comprised in his tenancy and in respect of such land
section 1 14-A  shall have ef fect accordingly].
 
[180][115. Limits of holding for personal culti vation.–  (1) No person
owning more than 100 acres of land shall have in his possession for
personal cultivation any irrigated culturable land exceeding 50 acres.
      Explanation – Where any such person has in his possession any such
land jointly or in partnership with any one else, only his own share of the

Explanation – Where any such person has in his possession any such
land in such possess ion shall be taken into consideration in computing the
50 acres for the purpose of this sub-section.
      (2)  If a person owning more than 100 acres of land has in his possession
culturable land in excess of 50 acres, he shall within three months of the date
on which the Punjab Tenancy (Amendment) Act, 1952, comes into force, and
if such person is in the military service of Pakistan on that date, then within
six months of his release from such service, let out the area in excess of 50
acres to tenants on terms permissible under the law:

punjablaws.gov.pk/laws/11.html 51/59      Provided that if the said land in excess of 50 acres is under crop at the
time of the coming  into force of the aforesaid Act, it shall be so let out
within one month of the removal of the crop:
      Provided further that if the land to be let out has been prepared for sowing,
the person who has so prepared it shall be entitled to compensation from the
person to whom the land is let out, and such compensation and the mode of its
payment shall, in case of a dispute, be assessed and determined by the Revenue
Officer referred to in sub-section (4) in accordance with the provisions of this
Act, in so far as these may be applicable.
      (3)  Where a person not owning more than 100 acres of land on the date
of the coming into force of the Punjab  Tenancy (Amendment) Act, 1952,
acquires by any means more land which alongwith land already owned by

him totals more than 100 acres, he shall, within three months of such
acquisition, let out to tenants so much of the land as is in his possession in
excess of 50 acres of culturable land, and the provisos to sub-section (2)
shall in so far as applicable apply to this case.
      (4)  If any person who is required by sub-section (2) or sub-section (3) to let
out any land fails to find suitable tenants, he shall, before the expiry of the period
fixed by the relevant sub-section, intimate the fact in writing to the Revenue
Officer, who would be competent under the law to entertain an application for
the ejectment of the tenant from the land, if such land had been let out to him,
and such Revenue Officer shall proceed in accordance with such rules as may be
framed by Government to find suitable tenants for the land.

        (5)   When a person acts under sub-section (4), he shall let out the land to tenants
recommended by the Revenue Officer, and in case he fails to do so, he shall be
deemed to have contravened the provisions of this section, and besides any other
penalty which may be imposed on him under the law, the Revenue Officer referred
to in sub-section (4) shall have the power to settle tenants on the land which such
person is keeping in excess of the limits prescribed by this section:
      Provided that if the Revenue Officer fails to find tenants for the land,
and in consequence thereof such person continues to occupy any land in
excess of the prescribed limits, he will not be deemed to have contravened
the provisions of this section:
      Provided further that in a case covered by the first proviso the Revenue

Officer will have the power to settle tenants on the land at proper time,
whenever he is able to find suitable persons for this purpose.
      (6)  Where a person has in accordance with the provisions of sub-section
(2) or sub-section (3) made a choice with respect to the land which he is to
keep for his personal cultivation, he shall not thereafter have the right to
claim any other land in lieu of the whole or part of that land, even though he
may have lost that land through alienation:
      Provided that he shall have the right of exchanging the said area of 50
acres or any part thereof with any land in which he may acquire proprietary
rights, by inheritance, after having made the said choice:

punjablaws.gov.pk/laws/11.html 52/59      Provided further that if the land reserved by a person for personal
cultivation or any portion thereof is compulsorily acquired by the Provincial
or the [181]Central Government, or is rendered darya burd, or if 50 per
centum or more of such land is rendere d totally unculturable on account of
the action of Sem or Thur, the said person shall be entitled to so much
additional area, as with the area, if any, still in his possession, and in the last
mentioned case, the area fit for cultivation, will make up 50 acres.
      (7)  Land attached to and used for the purposes of a cattle farm or a stud
farm recog nised by Government shall be exempt from the provisions of this
section. But an owner of any such farm  shall not be entitled to retain for
personal cultivation any other land, even though the land attached to such
farm is less than 50 acres.

      Explanation–  For the purposes of this sub-section a cattle farm means a
farm of agricultural  land which is exclusively reserved for the purposes of
breeding cattle, and a stud-farm means a farm of such land exclusively
reserved for breeding of horses or mules.
      (8)  A person who owns 25 acres of land or more shall not be selected or
given any land as a tenant under sub-section (2), (3), (4) or (5) and no tenant
shall be allowed more than 25 acres as such.
      (9)  Government may, by notification in the official gazette, exempt any
person or class of persons owning land or any land or class of land from the
operation of this section.
      Explanation 1– For the purposes of computing the area for personal
cultivation an acre of unirrigated culturable land shall be counted as half an acre

and the terms irrigated and unirrigated shall be defined by rules framed by
Government under this Act, and if there is in the opinion of the Government any
land which does not fall under these two categories, the rules shall prescribe a
separate category for it, and shall fix the ratio which such land shall bear in
relation to irrigated land for purposes of such computation.
      Explanation 2– For the purposes of this section, land under a garden
which is in existence on the date of the coming into force of the Punjab
Tenancy (Amendment) Act, 1952, and which according to the nature of the
trees planted is deemed fully covered, shall not be treated as culturable even
though any portion thereof may be fit or actually used for purposes of

cultivation. But if a garden is planted in any land after the coming into force
of the aforesaid Act, the land thereunder shall be treated as culturable.
      Explanation 3– For the purposes of this section, if land, which according to
the provisions of the revenue law for the time being in force is banjar qadeem
and is shown in revenue record as such is brought under cultivation or a garden
is planted therein, shall continue to be treated as not culturable.
      Explanation 4– For the purposes of this section cultivation through any
direct descendant of the person owning land or his wife or servant or hired
labour shall be treated as personal cultivation by the said person.

punjablaws.gov.pk/laws/11.html 53/59      Explanation 5– For the purposes of this section a mortgagee of land
with possession, a tenant of Government land under [182][the Colonization
of Government Lands (Punjab) Act, 1912], who has not acquired
proprietary rights, a lessee other than a lessee of [183][Government] land,
and an allottee whet her provisional or permanent of land under the law for
the rehabilitation of refugees for the time being in force shall be deemed to
be a person owning such land].
 
[184][116. Offences.–  (a) If any land-lord–
                   (i)   recovers from any tenant anything in the shape of a cess,
village cess or other contribution or due or any other free
service in addition to the rent payable in respect of the land
held by the latter under the former; or
                  (ii)   recovers from the tenant in lieu of the seed supplied to him
anything in excess of the seed actually supplied; or

                 (iii)   ejects a tenant forcibly or against the provisions of law; or
            (b)  if any person ownin g land contravenes the provisions of section
115; or
            (c)  if any tenant refuses or fails to vacate any land in compliance
with an order passed by competent authority–
he shall be guilty of an offence punis hable with imprisonment of either
description which may extend to one year or fine or with both].
 
[REPEALED BY  THE AMENDING ACT (XII OF  1891),
SECTION 2 (1) AND FIRST SCHEDULE ]

punjablaws.gov.pk/laws/11.html 54/59[1]
Substituted by the Punjab Laws (Adaptation, Revision and Repeal) Act, 1955 (XV of 1955).
[2]
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order,
[3]
Added by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957).
[4]
[5]
Added by the Punjab Tenancy (Amendment) Act, 1950 (XVII of 1950).
[6]
Omitted by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999), as amended, read with Article
270AA of the Constitution of the Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation as to duration prescribed in the Constitution.
[7]
Substituted ibid., for the figure “1887”.
[8]

[7]
[8]
Substituted by the Central Adaptation of Laws Order, 1964 (P.O. 1 of 1964), for the word “Crown”.
[9]
Substituted for the figure “1887” by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999), as amended,
read with Article 270AA of the Constitution of the Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation as to duration prescribed in the Constitution.
[10]
Ibid.
[11]
[12]
Ibid.
[13]
Deleted by the Amending Act, 1891 (XII of 1891).
[14]
Substituted for the words “Punjab District Boards Act, 1883, and any, fee leviable under section 33 of that Act from land-owners for the use of, or benefits derived from such works

[14]
as are referred to in section 20, clauses (i) and (j) of that Act” by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order
1999 (I of 1999), as amended, read with Article 270AA of the Constitution of the Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation as to duration prescribed in the
Constitution.
[15]
The words “Northern India” omitted ibid.
[16]
The words “zaildari and” omitted ibid.
[17]
Substituted by the Punjab Tenancy (Amendment) Act, 1950 (XVII of 1950).
[18]
Substituted, for “Provincial Government”, by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957).
[19]
Substituted, for the words “by the Crown”, by the Central Adaptation of Laws Order, 1964 (P.O. 1 of 1964).
[20]

[19]
[20]
Substituted ibid., for the words “an officer of the Crown”.
[21]
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, as amended by the Government of India (Adaptation of Indian Laws) Supplementary
[22]
Ibid.
[23]
Inserted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957).
[24]
Added by the Punjab Tenancy (Amendment) Act, 1925 (XI of 1925).
[25]
Substituted by the Punjab Tenancy (Removal of Doubts and Amendment) Act, 1975 (XXXVIII of 1975). The amendment was made effective from 2nd December, 1974.
[26]
[27]

[27]
Added by the Punjab Tenancy (Amendment) Act, 1952 (VII of 1952) and later substituted by the Punjab Tenancy (Removal of Doubts and Amendment) Act, 1975 (XXXVIII
of 1975).
[28]
Substituted for the figure “115” by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of
1999), as amended, read with Article 270AA of the Constitution of the Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation as to duration prescribed in the
[29]
[30]
[31]
Substituted for the figure “56” by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of

[31]
[32]
[33]
Inserted by the Punjab Tenancy (Amendment) Act, 1925 (XI of 1925).

punjablaws.gov.pk/laws/11.html 55/59[34]
Ibid.
[35]
[36]
[37]
Substituted by the Punjab Tenancy Act, 1887, Amendment Act, 1906 (I of 1906).
[38]
[39]
[40]
Substituted by the West Pakistan Laws (Adaptation) Order, 1964, for the word “Crown”.
[41]
Substituted ibid., for the words “any officer of the Crown”.
[42]
[43]
Ibid.
[44]
[45]

[42]
[43]
Ibid.
[44]
[45]
[46]
Inserted by the Amending Act, 1891 (XII of 1891).
[47]
Substituted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957), for “Financial Commissioner”.
[48]
Inserted by the Punjab Tenancy (Amendment) Act, 1929 (V of 1929).
[49]
Substituted, for “Local Government”, by the Government of India (Adaptation of Indian Laws) Order, 1937, as amended by the Government of India (Adaptation of Indian
Laws) Supplementary Order, 1937.
[50]
[51]
[52]
Substituted ibid., for the words “any servant of Crown”.
[53]
Added by the Punjab Tenancy (Amendment) Act, 1927 (II of 1927).
[54]

[52]
[53]
[54]
Substituted by the Punjab Tenancy (Amendment) Act, 1951 (IV of 1951).
[55]
Inserted by the Punjab Tenancy (Amendment) Act, 1952 (VII of 1952).
[56]
Inserted by the Punjab Laws (Adaptation, Revision and Repeal) Act, 1955 (XV of 1955).
[57]
[58]
[59]
The words “with the previous sanction of the Governor General in Council” were repealed by the Punjab Courts (Amendment) Act, 1914 (IV of 1914).
[60]
Added by the Punjab Tenancy (Amendment) Act, 1933 (IV of 1933).
[61]

[60]
[61]
Substituted for the figure “1887” by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of
[62]
[63]
[64]

[64]
[65]
[66]
[67]
[68]
Added by the Punjab Tenancy (Amendment) Act, 1912 (III of 1912).
[69]
Substituted, for “Rs. 1,000”, by the Punjab Tenancy (Amendment) Ordinance, 1980 (IX of 1980).

punjablaws.gov.pk/laws/11.html 56/59[70]
Added by the Punjab Alienation of Land Act, 1900 (XIII of 1900).
[71]
The words and comma “, zaildars, inamdars” omitted by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution
Order 1999 (I of 1999), as amended, read with Article 270AA of the Constitution of the Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
[72]
  [73]
  [74]
Added by the Punjab Tenancy (Amendment) Act, 1977 (IV of 1977).
  [75]

  [74]
  [75]
The word “other”, deleted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957).
  [76]
Substituted ibid., for “Financial Commissioner”.
  [77]
Ibid.
  [78]
Substituted for the words and brackets “an Executive District Officer (Revenue)” by the Punjab Laws (Amendment) Act 2011 (VI of 2011).
  [79]
Ibid., for the words and brackets “the Executive District Officer (Revenue)”.
  [80]
Substituted the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957), for “Financial Commissioner”.
  [81]
[82]
Substituted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957).
  [83]

[82]
  [83]
  [84]
  [85]
  [86]
Ibid.
  [87]
Ibid.
  [88]
Inserted by the West Pakistan Laws (Amendment) Ordinance, 1965 (XXXIV of 1965).
  [89]
Substituted for the words and brackets “the Executive District Officer (Revenue)” by the Punjab Laws (Amendment) Act 2011 (VI of 2011).
  [90]
  [91]
[92]

[91]
[92]
[93]
[94]
[95]
Added by the West Pakistan Laws (Amendment) Ordinance, 1965 (XXXIV of 1965).
[96]
[97]
[98]
Substituted ibid.
[99]

[97]
[98]
[99]
[100]
Ibid.
[101]
The word “Indian” omitted by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999),
as amended, read with Article 270AA of the Constitution of the Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation as to duration prescribed in the
[102]
Substituted ibid., for the figure “1877”.
[103]
[104]
Substituted ibid., for the word “him”.
[105]

[103]
[104]
[105]
Substituted for the words and brackets “An Executive District Officer (Revenue)” by the Punjab Laws (Amendment) Act 2011 (VI of 2011).
[106]
The words, “Commissioner or” deleted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957).
  [107]

punjablaws.gov.pk/laws/11.html 57/59  [108]
  [109]
  [110]
  [111]
Substituted by Act XVIII of 1919, for the words “Chief Court”.
  [112]
Substituted by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957), for the word “he”.
  [113]
Ibid.
  [114]
Ibid.
  [115]
Ibid.
[116]
[117]
Ibid.
[118]
Substituted ibid., for the word “his”.
[119]

Ibid.
[116]
[117]
Ibid.
[118]
[119]
[120]
For rules under section 85 (1), See Notification No. 77, Pb Gazette (Extraordinary), dated, 1-3-1888, page 79.
[121]
[122]

[122]
[123]
[124]
The words “with the previous sanction of the Governor-General in Council”, deleted by the Punjab Courts (Amendment) Act, 1914 (IV of 1914).
[125]
[126]
[127]

[125]
[126]
[127]
Substituted for the word “III” by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of
[128]
The word “Indian” omitted ibid.
[129]
Substituted ibid., for the figure “1886”.
[130]
[131]
Repealed by the Punjab Municipal Act, 1911 (III of 1911), which Act was repealed by the West Pakistan Waqf Properties (Amendment) Ordinance, 1960 (X of 1960),

[131]
which was subsequently repealed by the Punjab Local Government Act, 1975, which was repealed by the Punjab Local Government Ordinance, 1979, which has since been
repealed by the Punjab Local Government Ordinance 2001 (XIII of 2001).
  [132]
Substituted by the Punjab Courts Act, 1918 (VI of 1918), for “Divisional Judge”.
  [133]
  [134]
Substituted by the Punjab Courts Act, 1918 (VI of 1918), for words “Divisional Judge”.
  [135]
  [136]
[137]

[136]
[137]
[138]
Ibid.
[139]
 Ibid.
[140]
Ibid
[141]
Ibid.
[142]
Ibid.
[143]
Ibid.

punjablaws.gov.pk/laws/11.html 58/59[144]
Ibid.
[145]
[146]
[147]
[148]
Substituted ibid., for “local official Gazette”.
[149]
Inserted by the Punjab Tenancy (Amendment) Ordinance, 2001 (LVI of 2001). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999), as amended, read with Article
[150]
The words “to the chief executive administration of the district” deleted ibid
[151]

[150]
[151]
Substituted for the words “Local Government”, by the Government of India (Adaptation of Indian Laws) Order, 1937, as amended by the Government of India (Adaptation of Indian
  [152]
  [153]
Ibid.
  [154]
  [155]
  [156]

  [157]
Ibid.
  [158]
  [159]
  [160]
[161]
Substituted by Act XVIII of 1919, for “Chief Court”.
[162]
[163]

[163]
[164]
Ibid., for the word “him”.
[165]
Ibid., for “Financial Commissioner”.
[166]
[167]
Substituted by the Punjab Courts (Amendment) Act, 1914 (IV of 1914), for “not take effect until they have been sanctioned by”.
[168]
[169]
The words, “to the control of the Governor General in Council and”, deleted by the Devolution Act, 1920 (XXXVIII of 1920).
[170]
[171]

[170]
[171]
Repealed by the Punjab Land Revenue Act, 1967 (XVII of 1967).
[172]
[173]
Section 113 added by the Punjab Tenancy (Amendment) Act, 1950 (XVII of 1950).
[174]
Added by the Punjab Laws (Adaptation, Revision and Repeal) Act, 1954 (XV of 1955).
[175]
Numbered by the Punjab Tenancy (Amendment) Act, 1952 (VII of 1952).
[176]
Added by the Punjab Tenancy (Amendment) Act, 1952 (VII of 1952).
[177]
Ibid.
[178]
Added by the Punjab Tenancy (Removal of Doubts and Amendment) Act, 1975 (XXXVIII of 1975).
[179]

punjablaws.gov.pk/laws/11.html 59/59[180]
[181]
Now “Federal Government”, see P.O. 4 of 1975.
[182]
Substituted by the Punjab Laws (Adaptation, Revision and Repeal) Act, 1954 (XV of 1955), for “Colonization of Crown Lands Act, 1912”.
[183]
Substituted by the Central Adaptation of Laws Order, 1964 (P.O. 1 of 1964), for “Crown”.
[184]