Law: Income Tax Ordinance, 1979

Section: 50,50(7A),

Law: Sindh Local Government Ordinance (XII of 1979)

Section: 64(2)

Law: West Pakistan Land Revenue Act, (XVII of 1967)

Section: 81

(a) West Pakistan Land Revenue Act (XVII of 1967)---S. 81---Demand for "arrears of land revenue" under S.81 can only be raised after such arrears on being determined as "due" have "accrued"---Only when the substantive provisions of the Act have been resorted to and satisfied, resulting upon determination of a sum or sums as arrears of land revenue, that the recovery provisions can be resorted to and all that requires due notice, opportunity of being heard and incidental hearing. A notice under section 81 does not itself require a further notice preceding the same. It may or may not be that the notice contemplated in section 81 of the Land Revenue Act (XVII of 1967), is itself a show-cause notice but it is manifest that the word "dues" does not occur in that provision. However, it is equally clear that such notice is to be issued "on or after the day following that on which an arrear of land revenue accrues". It would follow that the demand under section 81 can be raised only in respect of an "arrear of land revenue" which expression itself involves a pre-determination of a sum as such "arrear" and then the following expression "accrues" makes it doubly clear that the land revenue must have become "due" for, in any other alternative, it would not "accrue". Section 82 of the Act which envisages the actions to follow in the event of default pursuant to notice under section 81 makes the situation clearer, as it refers to "arrears of land revenue" in section 81 as "due". Thus demand for "arrears of land revenue" under section 81, can only be raised after such arrears, on being determined as "due", have "accrued". The provisions of the Land Revenue Act, 1967, consist of substantive provisions as well as machinery or procedural parts. It is only when the substantive provisions of the Act have been resorted to and satisfied, resulting upon determination of a sum or sums as arrears of land revenue, that the recovery provisions can be had resort to and all this requires due notice, opportunity of being heard and incidental hearing. Unless this is done claim(s) of land revenue cannot be termed as arrears, much less as accrued or having become due. (b) Sindh Local…

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