Law: Punjab Alienation of Land Act, 1900

Section: 2(3)

Law: Registration Act, 1908

Section: 17,54,59,107,118,123

Law: Land Revenue Rules, 1968

Section: R.67-A

Law: Punjab Land Revenue Act, 1967

Section: 3(1)(2),31,41(a)(b)(2),42A,56,56(1)(2)(d ),116

Punjab Alienation of Land Act, 1900-- ----S. 2(3)--Scope--Land--Exemption from payment of land Revenue--Mutation of auction of property--Revenue Authorities--"Land, which is not occupied as site of any building in a town or village and is occupied or let for agricultural purposes or for purposes subservient to agricultural or for pasture, and includes (a) sites of buildings and other structures on such land; (b) a share in profits of an estate or holding; (c) any dues or any fixed percentage of land revenue payable by an inferior land-owner to a superior land-owner; (d) a right to receive rent; (e) any right to water enjoyed by owner or occupier of land as such; (f) any right of occupancy; and (g) all trees standing on such land"--Land/estate located within "rating areas" of Punjab Urban Immoveable Property Tax Act, 1958, is exempted from payment of land revenue and revenue authorities, i.e. Patwaries, Kanungos, tehsildars etc., are not authorized to enter mutations of alienation of property etc., in their record--We, therefore, hold that under law, any urban area in Lahore or otherwise within Punjab which falls within ambit Punjab Urban Immoveable Property Tax Act, 1958, are not subject to land revenue and hereby issue directions to revenue authorities to refrain from any and all functions (to extent that these are within tire ambit of Punjab Urban Immoveable Property Tax Act, 1958) in said areas particularly with regards to entering mutations, etc--Since revenue authorities of Province of KPK are already compliant with these directions, above findings and directions shall also apply to Provinces of Sindh and Balochistan as well as that of Federal Capital--Compliance reports of above directions (from all Provinces and Federal Capital) be placed before this Court after period of one month for our perusal in Chambers. PLD 1965 Lahore 429 & AIR 1944 Lahore 455, ref. Words & Phrases-- ----"Land"--Adverting to dictionary meanings of "land", according to Black's Law Dictionary (Ninth Edition), it means "an immoveable and indestructible three-dimensional area consisting of a portion of earth's surface, surface above and below surface, and everything growing on or…

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