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vustudents
09-08-2012, 10:03 PM
Q. What are classes of revenue officers. describe briefly the powers of board of revenue. (2005)
1. Introduction:
Under land revenue act 1967 there are various classes of revenue officers. the act describes appointment power duties and functions of revenue officers. administrative control in revenue matters all over a provinue is exercised by the board of revenue. even revenue officer is subject to control and supervision of the officer to whom he is subordinate.
2. Definition of revenue officer.
According to sec. 4 (23) of the revenue act:
"Revenue officers means a revenue officer having authority under this act discharge the functions of a revenue officer."
3. Classes of revenue officers"
Following are various classes of revenue under land revenue act 1967.
(i) Board of revenue
(ii) Executive district officer
(iii) Collector
(iv) Assistant collector of 1st grade
(v) Assistant collector of second grade
I. Board of revenue:
The board of revenue is the highest authority revenue matters.
(i) Definition:
"Board of revenue means the board of revenue established under the west Pakistan board of revenue act 1957."
(ii) Duties:
(i) The board of revenue exercise general superintendence and control over all revenue officers.
(ii) The board of revenue appoints revenue officers.
(iii) The board of revenue transfers revenue officers.
(iv) The board of revenue is the highest court of appeal and revision.
(v) The board of revenue distribute business and withdrawal and transfer cases.
II. Executive district officer:
The province is divided into division. the E.D.O is an incharge of a division and all officers are subject to its control.
(i) Appointment"
The E.D.O shall be appointed under the land revenue act for each division.
(ii) Duties"
(i) The E.D.O can distribute any business to any officers under its control.
(ii) The E.D.O can transfer any case pending before any subordinate officer to any other officer subordinate to him.
(iii) The executive district officer may withdraw any case pending before any subordinate and shall either to dispose of it himself or to transfer to any other offices subordinate to him to be disposed of.
(iv) The executive district officer may refer any case which he is empowered to dispose of under this act any other revenue subordinate of investigation and report and may decide the case upon such report after giving the parties concerned an opportunity of being heard.
(v) Executive district officer can summon any person whose attendance he considers necessary for the purpose of any business before him as revenue officers.
III. Collector:
The executive district officer is a revenue head of a division. while collector is the head of a district. he is district officer revenue in a district. the collector is the most reasonable position holder of a district and perform multi-task duties.
(i) Appointment:
The collector shall be appointed under land revenue act 1967 in a district.
(ii) Duties:
(i) The collector may transfer any case pending before any subordinate officer to any other officer to his choice.
(ii) The collector may withdraw any case pending before his assistant controllers or any other subordinate officer shall either to dispose of it himself or transfer the case to any other assistant collector or any other subordinate officer disposal.
(iii) The collector may refer any case which he is empowered to dispose of himself under this act to any other revenue officer subordinate to him for investigation an report and may decide the case on such report after giving the parties concerned an opportunity being heard.
(iv) The collector may summon any person whose attendance he considers necessary for the purpose of any business before him as revenue officer.
IV. Assistant collector of its grade:
The assistant collector 1st grade is appointed as revenue officer as head of a sub- division.
(i) Duties:
Assistant collector 1st grade performs his duties as per directions of provincial govt.
V. Assistant collector of second grade:
Tehsildar and Naib- Tehsildar are normally assistant collectors of the second grade.
(i) Duties:
Assistant collector second grade perform his duties as per directions of provincial government.
4. All appointments to be made by notification:
The appointment of all revenue officers shall be made by notification.
5. Combination of offices:
Board of revenue is the chief controlling authority in all the matters regarding the administration of land, collection of the revenue records and other matters.
According to Sec. 4(2) W. P. Board of revenue act 1957.
"The board shall be subject to the control of the government, and all matters, other than those in which the board exercise appellate and revisional jurisdiction the government shall have power to issue such directions to the board as may be considered necessary or expedient and the board shall carryout those directions."
6. Jurisdiction of the board of revenue:
The board of revenue shall have jurisdiction in all over the province.
7. Powers of the board of revenue:
The powers of the board of revenue are as under.
I. Hearing of appeal:
The board of revenue is the highest court of appeal in a province. it hears appeal against executive district officer and other revenue officers.
II. Revisions matter:
The board aggrieved by an order made or decree passes by the board. it thinks fit that new circumstance have emerges as under.
(i) Discovery of new but on important matter.
(ii) Discovery of new evidence.
(iii) On account of some mistake or error apparent on the fact of the record.
(iv) Any other reasonable ground.
III. Administrative controller:
The board of revenue shall be chief administrative controller in the administrative matters regarding land.
IV. Power to determine duties of its officers:
The board of revenue is empowered to determine duties and powers of its officers.
V. Power to make rules:
The board of revenue can make rules as to procedure for its own officers of courts.
(i) Procedure to be followed in proceedings before revenue officers or courts.
(ii) Prescribe forms and procedure to be followed by the revenue officer or revenue court to inform board revenue.
(iii) Rules to prescribe authorities or the officers by whom any particular case or classes of cases generally or by specially be dealt with.
(iv) To determine rules about pecuniary and territorial jurisdiction of the revenue court.
(v) To specify class in which revision shall apply.
VI. Power to distribute business:
With the approval of the government, the board of revenue distribute its business among its member.
VIII. Conferment of powers:
The board of revenue can confer power to its officers.
IX. Executive and judicial powers:
The board of revenue has executive and judicial powers.
X. Power to withdraw cases:
The board of revenue has power to withdraw any case from the relevant revenue officer and either to dispose of it itself or to transfer it to any other. revenue officer.
8. Conclusion:
To conclude I can say that the board of revenue is an important controlling authority in the province. it is the highest court of appeal and revision. all the appointments are made by this board. it can withdraw, remove distribute powers to the revenue officers in the province.