LAHORE - The Punjab Board of Revenue (BoR) is in the process of implementing a framework to ensure that the revenue courts operate transparently in accordance with the laid down procedures, it has been learnt reliably.
This system of accountability includes mechanisms to monitor the performance and decisions of these courts to ensure that they adhere to legal standards and serve the public effectively. It may involve procedures for reviewing court decisions, addressing complaints, and promoting fair practices in revenue-related matters. In this connection, the Punjab Board of Revenue in a recent meeting has approved the much-needed system of monitoring and accountability of the revenue courts by establishment of two Monitoring and Accountability Committees at the BoR level.
According to a document available with this paper, the idea of a monitoring system for revenue courts was discussed by the Senior Member Board of Revenue (SMBR) Mr. Nabeel Javed in various meetings of the Full Board which unanimously approved it. Formulation of modalities was assigned to Member (Taxes) Zaman Wattoo. The minutes of a meeting chaired by SMBR dated 09-10-2024 indicate that the constitution of two monitoring and accountability committees was approved by the Full Board of Board of Revenue in exercise of powers under section 4 of the Punjab Board of Revenue Act, 1957. Guidance was also sought from the District Judiciary Monitoring System of Lahore High Court in determining the terms of reference of the committees.
As per details, Committee No-I will be headed by the Senior Member Board of Revenue and will include four other Members of the Board. This committee would oversee the functioning of the Courts of Members of Board of Revenue, Commissioners and the Deputy Commissioners.
In case of serious violation of law or deviation from the laid down procedure, the committee would take action in exercise of its powers of superintendence and would decide about the action to be taken. Committee No-II will be headed by the Member (Taxes) and would include two other Members of the Board of Revenue. This committee would oversee the work of Additional Commissioners, Additional Deputy Commissioners, Assistant Commissioners and Revenue Officers across the province.
The Full Board meeting also recommended creating a separate Wing for Internal Audit with the name of Audit, Inspection & Monitoring (AIM) Wing which would be responsible for ensuring financial propriety. It will audit the revenues generated through stamp duty, mutation fee, agricultural income tax, proceeds of sale and rent from state land, condonation fee, rent of shops on state land etc.. Under the restructuring process, the Inspectorate of Stamps, Colony Audit Cell, Members’ Inspection Cell and Revenue Audit & Inspection Cell would be placed under the Member (AIM). Member Taxes briefed the meeting that currently there exists a mechanism of hierarchical oversight over revenue officers on the executive side. However, on the judicial side, there is a need to strengthen the oversight over revenue courts. He further stated that section 4 of the Punjab Board of Revenue Act, 1957 vests superintendence and control over the revenue courts. Sources in the BOR said that the need of a strong system of checks and balances over exercise of judicial powers by the revenue courts was being felt for quite some.
Though a system of hierarchical oversight over executive functions of various tiers of revenue department existed, yet a need was felt to put in place an effective system of monitoring and accountability on the judicial side which could check the flagrant violations of law and serious deviations from the laid down procedure.