Law:

Section:

(a) West Pakistan Board of Revenue Act (XI of 1957)-------Ss. 5(2) & 8---Review of order by Board of Revenue---Order passed by Assistant Mukhtiarkar in respect of revival of certain entries, was nothing but a mere compliance of orders of Board of Revenue which under S.5(2) of West Pakistan Board of Revenue Act, 1957 was the Highest Court of appeal and revision in revenue cases---Since said order was neither original nor revisional, no appeal or revision was competent against that order, except review before Board of Revenue against original order under S.8 of West Pakistan Board of Revenue Act, 1957. PLD 1986 Quetta 421; PLD 1976 SC 37; 1985 CLC 201 ref. (b) West Pakistan Board of Revenue Act (XI of 1957)--- ----Ss. 6(2) & 7(1)(2)---West Pakistan Board of Revenue (Conduct of Appeals and Revision) Rules, 1959, R.5---Appeal or revision against order passed by Member Board of Revenue before Full Board---Order of Member (Judicial), Board of Revenue with certain modifications made in review was final order as contemplated by S.7(1) of West Pakistan Board of Revenue Act, 1957---No further appeal; revision or review by any Revenue Officer/Revenue Court including Board of Revenue, was competent/admissible against said order which order as was laid down in S.6(2) of West Pakistan Board of Revenue Act, 1957, was the order of Board of Revenue---Since order passed in the matter by Board of Revenue was in exercise of revisional jurisdiction, even no revision to Full Board as envisaged in proviso to S.7(2) of West Pakistan Board of Revenue Act, 1957 read with R.5 of Board of Revenue (Conduct of Appeals and Revision) Rules, 1959 was competent---Chapter was, thus finally closed on revenue side. (c) West Pakistan Land Revenue Act (XVII of 1967)--- ----S. 161---Appeal---Competency---Limitation---Appeal against order passed by Assistant Mukhtiarkar on 16-11-1992 was filed before Assistant Commissioner on 24-1-2001, which otherwise was not competent and was barred by time---Order passed on said appeal by Assistant Commissioner on 14-4-2001 without condonation of delay, was ultra wires and corum non judice and was perverse and based on conjectures and the facts mentioned…

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