02/02/2026
2026 CLC 40
Board of Revenue, statutory duty of---Board of Revenue, at the top of the revenue hierarchy, has a statutory duty to interpret the law, apply it to individual cases that come before it and establish legal precedents for its subordinates to follow---Any errors in its understanding or application of the law, or in setting legal precedents, can and must be corrected within the constitutional jurisdiction---Failure to address these errors could undermine the rule of law.
Alteration/modification/cancellation of entries in revenue record---Scope---Suo motu jurisdiction to initiate such proceedings---Scope---Absence of proper inquiry and procedural safeguards---Effect---Challenge thrown to orders passed by the Member (Judicial-II), Board of Revenue, Sindh, being violative of Ss. 44, 45 & 164(3) of the Sindh Land Revenue Act, 1967 (Act)---Validity---Orders transgressed the jurisdictional bounds of the Member Judicial-II due to the absence of a proper inquiry as enjoined by S. 44 of the Act; also due to inadequate evidence to support the annulment as necessitated by S. 45 of the Act and failure to comply with the procedural safeguards enshrined in S. 164 of the Act---While assuming such jurisdiction, the Member (Judicial-II), BoR, Sindh, passed the orders without adhering to the procedural safeguards mandated by the Act, thereby acting ultra vires and failing to conduct a proper inquiry. rendering the orders void ab initio---Member (Judicial-II), BoR, Sindh, not only assumed jurisdiction illegally but also acted with material irregularity in promulgating the orders, which exceeded his scope and authority---Any deviation from the established procedural and statutory provisions constitutes a violation of law and procedure, consequently rendering the order illegal and mala fide---Impugned orders were held to be passed without lawful authority and of no legal effect.
Any deviation from the established procedural and statutory provisions constitutes a violation of law and procedure, consequently rendering the order illegal and mala fide.