The Land Revenue Code, 2006 is the statutory framework governing the assessment and collection of land revenue in the Province of Sindh, Pakistan. It came into effect on January 1, 2007 and supersedes the Sindh Land Revenue Act, 1967. The Code sets out the principles and procedures for the assessment and collection of land revenue, as well as the rights and duties of landowners, lessees, tenants and occupants.
The Code provides for the creation of a Land Revenue Authority, which is responsible for the assessment and collection of land revenue. The Authority is headed by a Commissioner, who is appointed by the Provincial Government. The Commissioner is assisted by a team of Deputy Commissioners, Assistant Commissioners and other staff.
The Code sets out the procedure for the assessment of land revenue, which includes the determination of the taxable area, the assessment of the land value, and the imposition of the tax. The tax is payable in the form of cash, cheque or bank draft, and must be paid to the Authority within the prescribed time period.
The Code also provides for the appeals process in case of disputes regarding the assessment or collection of land revenue. Appeals against the decisions of the Authority are to be made to the Board of Revenue, which is the highest appellate authority in land revenue matters.
The Land Revenue Code, 2006 is a comprehensive and complete framework for the assessment andcollection of land revenue in the Province of Sindh. It sets out the principles and procedures forthe assessment and collection of land revenue, as well as the rights and duties of landowners,lessees, tenants and occupants. The Code provides for the creation of a Land Revenue Authority,which is responsible for the assessment and collection of land revenue. The Authority is headedby a Commissioner, who is appointed by the Provincial Government. The Commissioner isassisted by a team of Deputy Commissioners, Assistant Commissioners and other staff.
The Code sets out the procedure for the assessment of land revenue, which includes thedetermination of the taxable area, the assessment of the land value, and the imposition of the tax.The tax is payable in the form of cash, cheque or bank draft, and must be paid to the Authoritywithinthe prescribed time period.
The Code also provides for the appeals process in case of disputes regarding the assessment orcollection of land revenue. Appeals against the decisions of the Authority are to be made to theBoard of Revenue, which is the highest appellate authority in land revenue matters.
