Board of Revenue

The Board of Revenue, Khyber Pakhtunkhwa, is the apex revenue authority of the Province responsible for the administration of land revenue, supervision of revenue administration, management of government land, collection of provincial land-based revenues, and adjudication of revenue disputes. Besides functioning as the highest Revenue Court in the Province, the Board also serves as the Administrative Department (Revenue & Estate Department) under the Government of Khyber Pakhtunkhwa.

Established under the Board of Revenue Act, 1957, the Board exercises powers under the West Pakistan Land Revenue Act, 1967, the Registration Act, 1908, the Stamp Act, 1899, the Land Acquisition Act, 1894, the Khyber Pakhtunkhwa Land Tax and Agricultural Income Tax Ordinance, 2000, and various other revenue laws governing land administration in the Province.

Composition of the Board

The Board of Revenue is headed by the Senior Member Board of Revenue (SMBR).

The Board consists of:

Senior Member Board of Revenue
Member Administration
Member Judicial-I
Member Judicial-II
Member Judicial-III
Member Settlement & Consolidation, Taxes
Director Land Records

These offices collectively provide administrative, judicial, regulatory, technical and financial oversight across the Province.

Organogram

board of revenue

Core Functions

The Board performs four broad categories of functions.

Administrative Functions

The administrative responsibilities include:

Administration of land revenue laws
Preparation, maintenance and updation of land records
Management of State Land
Human Resource Management
Settlement of boundary disputes
Issuance of Land Commissions
Settlement and Consolidation operations
Computerization and modernization of land records
Service Delivery Centres (SDCs)
Directorate of Land Records

Judicial Functions

The Board of Revenue is the highest Revenue Court in Khyber Pakhtunkhwa. The Board hears and decides matters relating to:

Partition of land
Demarcation of boundaries
Ejectment proceedings
Mutation disputes
Land ownership disputes
Revenue appeals
Other proceedings arising under the Land Revenue Act and allied laws.

The judicial jurisdiction of the Board is exercised through its Judicial Members, who hear revision petitions from different divisions of the Province. The judicial system ensures uniform interpretation of revenue laws while protecting the legal rights of landowners and the Government.

Judicial Jurisdiction

The judicial work of the Board is distributed among its Members as follows:

Member III

Exercises jurisdiction over:

Hazara Division
Bannu Division

Member II

Exercises jurisdiction over:

Mardan Division
Peshawar Division

Member V

Exercises jurisdiction over:

D.I. Khan Division
Malakand Division
Kohat Division

Financial Functions

The Board is responsible for assessment, administration and collection of major provincial revenues including:

Agricultural Income Tax
Stamp Duty
Registration Fee
Mutation Fee
Urban Capital Value Tax

The Board formulates policies to improve provincial resource mobilization while ensuring transparent and efficient revenue collection through digital systems such as e-Stamping and e-Registration.

Regulatory Functions

The Board performs regulatory functions relating to:

These functions support orderly land administration and sustainable development throughout the Province.

Statutory Status

The Board derives its authority primarily from:

The Board of Revenue Act, 1957
West Pakistan Land Revenue Act, 1967
Registration Act, 1908
Stamp Act, 1899
Land Acquisition Act, 1894
KP Land Tax & Agricultural Income Tax Ordinance, 2000
KP Tenancy Act, 1950
Consolidation of Holdings Ordinance, 1960
Revenue Recovery Act, 1890
Transfer of Property Act, 1882
Succession Act, 1925

Together these laws provide the legal framework for revenue administration, land management, judicial functions, taxation, registration, settlement operations, and public service delivery throughout Khyber Pakhtunkhwa.