Keywords : Estate, Land, Holding Land Holder, Holding, Rent, Land Revenue, Arrear of Land Revenue, Defaulter, Rates and Cesses, Revenue Officer, Agricultural Year, Incumbrance, Survey Mark
Amendment appended: 7 of 2002

THE JAMMU AND KASHMIR LAND REVENUE ACT,
1996 (1939 A.D.)
(Act No. XII of Samvat 1996)
[Received the assent of His Highness the Maharaja Bahadur on 15th
July, 1939/31st Har, 1996 and published in Government Gazette dated 29th
Bhadon, 1996.]
An Act to amend, consolidate and re-enact the Jammu and Kashmir Land
Revenue Regulation No. 1 of 1980.
Preamble.––WHEREAS it is expedient to consolidate, amend and declare
the law in force in the *[Jammu and Kashmir State] with respect to the making
and maintenance of records-of-rights in land, the assessment and collection of
the land revenue and other matters relating to land and the liabilities incident
thereto ; It is hereby enacted as follows:––
CHAPTER I
PRELIMINARY

  1. Title, extent and commencement.––(1) This Act may be called the Jammu
    and Kashmir Land Revenue Act, 1996.
    (2) It extends to the 1
    [whole of the Union territory of Jammu and Kashmir]
    2
    [x x x].
    (3) It shall come into force on publication in the 3
    [Official Gazette] in the
    prescribed manner.
  2. Repeal.––From the date when this Act comes into force, (a) the Jammu
    and Kashmir Land Revenue Regulation, 1980, shall be repealed, and (b) all
    rules and orders previously issued regarding matters dealt with in this Act so
    far as they may be repugnant to it, shall be considered to be repealed :
    Provided that, all rules, appointments, assessments and transfers made,
    notifications and proclamations issued, authorities and powers conferred, forms
    and leases granted, records-of-rights and other records farmed, revised or
  3. Substituted by S.O. 3808(E) dated 26.10.2020 for “whole of the Jammu and Kashmir
    State”.
  4. Certain words deleted by Act X of Samvat 2010.
  5. Substituted by S.O. 3808(E) dated 26.10.2020 for “Government Gazette”.
    122 LAND REVENUE ACT, SVT. 1996
    confirmed, rights acquired, liabilities incurred, times and places appointed and
    other things done under any of such rules and orders, shall, so far as may be,
    be deemed to have been respectively made, issued, conferred, granted, framed,
    revised, confirmed, acquired, incurred, appointed and done under this Act.
  6. Definitions.––In this Act, unless there is something repugnant in the
    subject or context,—
    1
    [(1) “Agricultural land” means land which is used or is capable of being
    used for the agriculture and allied activities including fallow land ;
    (2) “Agriculture and Allied Activities” shall mean raising of crops
    including food and non-food crops, fodder or grass; fruits and vegetables,
    flowers, any other horticultural crops and plantation; animal husbandry and
    dairy; poultry farming, stock breeding; fishery; agro forestry, agro-processing
    and other related activities by farmers and farmer groups ;
    (3) “Board” means “Board of Revenue”, constituted under this Act ;
    (4) “Competent Authority” means the Tehsildar or a Revenue Officer of
    equal rank ;]
    2
    [(5)] “estate” means any area —
    (a) for which a separate record-of-rights has been made ;
    (b) which has been separately assessed to land revenue, or would
    have been so assessed if the land revenue had not been released,
    compounded for or redeemed ; or
    (c) which the Government may, by general rule or special order, declare
    to be an estate ;
    3
    [(6) “Government” means the Government of the Union territory of Jammu
    and Kashmir ;]
    4
    [(7)] “land” means land which is occupied or has been let for agricultural
    purposes or for purposes subservient to agriculture or for pasture and includes
    the sites of buildings and other structures situated in such land and trees
  7. Clauses (1), (2), (3) AND (4) inserted by S.O. 3808(E) dated 26.10.2020.
  8. Existing clause (1) re-numberred as clause (5) ibid.
  9. Clause (6) inserted ibid.
  10. Existing clause (2) re-numberrred as clause (7) ibid.
    LAND REVENUE ACT, SVT. 1996 123
    standing on such land, as well as areas covered by or fields floating over
    water, and sites of jandars and gharats but does not include the sites of any
    building in a town or village abadi or any land appurtenant to such building or
    sites ;
    1
    [(8)] “land-holders” does not include 2
    [an occupant] or an assignee of
    land revenue, but does include land-owner, chakdar, and a person to whom a
    holding has been transferred or an estate or holding has been let in farm under
    this Act for the recovery of an arrear of land revenue, or of a sum recoverable
    as such arrear, and every other person not hereinbefore in this clause mentioned
    who is in possession of an estate or any share or portion thereof, or in the
    enjoyment of any part of the profits of an estate ;
    3
    [(9)] “holding” means a share or portion of an estate hold by one landholder or jointly by two or more land-holders ;
    4
    [(10) “Regional Plan” means the land use plan notified by the Competent
    Authority for the areas falling out of local area notified under the Development
    Act 1970 ;]
    5
    [x x x x]
    6
    [(11)] “land revenue” includes assigned land revenue and any sum
    payable in respect of land by way of quit rent or of commutation for service to
    the Government or to a person to whom the Government has assigned the right
    to receive the payment ;
    6
    [(12)] “arrear of land revenue” means land revenue which remains unpaid
    after the date on which it becomes payable ;
    6
    [(13)] “defaulter” means a person liable for an arrear of land revenue, and
    includes a person who is responsible as surety for the payment of the arrear
    7
    [or is a lambardar or a public servant who recovers the land revenue ;]
    6
    [(14)] “rates and cesses” means rates and cesses which are primarily
    payable by land-holders and includes —
  11. Existing clause (3) renumberred as clause (8) by S.O. 3808(E) dated 26.10.2020.
  12. Substituted ibid for “a tenant”.
  13. Existing clause (4) renumberred as clause (9) ibid.
  14. Clause (10) inserted ibid.
  15. Existing clause (5) omitted ibid.
  16. Existing clauses (6), (7), (8) and (9) renumberred respectively as clauses (11), (12),
    (13) and (14) ibid.
  17. Added by Act XV of 1972.
    124 LAND REVENUE ACT, SVT. 1996
    (a) any annual rate chargeable on holders of lands under section 56 of
    the 1
    [Jammu and Kashmir Water Resources (Regulation and
    Management) Act, 2010] ;
    (b) the village officer’s cesses ;
    (c) the education and road cesses ;
    (d) sums payable on account of village expenses ; and
    (e) sanitation cess ;
    2
    [(15)] “village cess” includes any cess, contribution or due which is
    customarily leviable within an estate and is neither a payment for the use of
    private property or for personal service, nor imposed by or under any enactment
    for the time being in force ;
    2
    [(16)] “village officer” means and includes 3
    [x x x] 4
    [x x x] a lambardar, 5
    [x
    x x] ;
    2
    [(17)] “Revenue officer” in any provision of this Act means a Revenue
    officer having authority under this Act, to discharge the functions of a Revenue
    officer under that provision ;
    6
    [(18) “Occupant” means the person under occupation of the land as
    protected tenant or occupancy tenant as defined under the repealed Tenancy
    Act or otherwise in authorized cultivation of the land ;]
    7
    [x x x x]
    8
    [
    9
    [(19)] 10[“Agricultural year” means the year notified by the Board from
    time to time for different years :]
  18. Substituted by S.O. 3808(E) dated 26.10.2020 for “section 56 of the Jammu and Kashmir
    State Canal and Drainage Act, 1963”.
  19. Existing clauses (10), (11) and (12) renumberred as clauses (15), (16) and (17) respectively
    ibid.
  20. Words “a Zaildar” omitted by Act XXVIII of 1956.
  21. Words “a Safedposh” omitted by Act II of Svt. 2005.
  22. Words “and a Patwari” omitted by Act XV of 1972.
  23. Clause (18) inserted by S.O. 3808(E) dated 26.10.2020.
  24. Existing clause (13) omitted ibid. (For earlier amendment see Act XXI of 1957.)
  25. Existing clause (14) substituted by SRO-515 dated 30-12-1968.
  26. Existing clause (14) renumberred as clause (19) ibid.
    10.Opening para substituted ibid.
    LAND REVENUE ACT, SVT. 1996 125
    Provided that, the Government may, by previous notification in the
    1
    [Official Gazette], alter this definition ;
    2
    [(20)] “notification” means a notification published in the official Gazette
    by authority of Government ;
    2
    [(21)] “incumbrance” means a charge upon or claim against land arising
    out of a private grant or contract ;
    2
    [(22)] “survey-mark” includes boundary mark ;
    2
    [(23)] “date of a Regular Settlement” means, as regards any estate, the
    date on which the record-of-rights of that estate, prepared at such Settlement,
    was finally attested ;
    3
    [(24) “Water channel”, “Water Course” and “Water Source” referred to
    in this Act shall have the same meaning as defined in the Jammu and Kashmir
    Water Resources (Regulation and Management) Act, 2010.]
  27. Exclusion of certain land from operation of the Act.––(1) Except so
    far as may be necessary for the record, recovery and administration of village
    cesses, nothing in this Act applies to land which is occupied as the site of a
    town or village and is not assessed to land revenue.
    (2) An assistant Collector of the first class may define for the purposes of
    this Act, the limits of any such land.
  28. Powers to vary limits and alter number of Tehsils, Districts and
    Provinces.––The Government may, by notification, vary the limits of the
    Tehsils, Districts and Provinces into which the territories administered by it
    are divided, and may, by notification, alter the number of those Tehsils, Districts
    and Provinces.
    4
    [5A. Board of Revenue. ––(1) There shall be a Board of Revenue for the
    Union territory of Jammu and Kashmir, consisting of following members,
    namely:––
    (a) Financial Commissioner Revenue shall be the ex-officio Chairman ;
    and
  29. Substituted by S.O. 3808(E) dated 26.10.2020 for “Government Gazette”.
  30. Existing clauses (15), (16), (17) and (18) renumberred as clauses (20), (21), (22) and (23)
    respectively ibid.
  31. Clause (24) inserted ibid.
  32. Sections 5A and 5B inserted ibid.
    126 LAND REVENUE ACT, SVT. 1996
    (b) two other members of the rank of Secretary to the Government to
    be appointed by the Government of the Union territory of Jammu
    and Kashmir.
    (2) Subject to the superintendence, direction and control of the
    Government, the Board shall be the Chief Controlling Authority regarding all
    the matters provided in this Act.
    5B. Powers and functions of the Board. ––(1) The Board shall––
    (a) exercise, perform and discharge powers, functions and duties
    conferred upon it by or under this Act or any other law for the time
    being in force ;
    (b) decide all the matters relating to the Acts repealed under section
    140, within one year from the Constitution of the Board ; and
    (c) perform all the functions entrusted to it by the Government from
    time to time.
    (2) The terms, references and procedure to be followed by the Board
    shall be such as may be notified by the Government.]
    CHAPTER II
    REVENUE OFFICERS
    Classes and Powers
    1
    [6. Classes of Revenue Officers.––(1) There shall be the following classes
    of Revenue officers namely: —
    (a) the Financial Commissioner ;
    (b) the 2
    [Divisional Commissioner ;]
    (c) the Collector ;
    (d) the Assistant Collector of the first class ;
    (e) the Assistant Collector of the second class.
  33. Section 6 substituted by Act XIII of 1956 (for earlier amendment see Act No. III of Svt. 2008).
  34. Substituted by Act XI of 1965.
    LAND REVENUE ACT, SVT. 1996 127
    1
    [(2) The Deputy Commissioner and the Additional Deputy Commissioner
    of a District shall be the Collector thereof ; and a Sub-Divisional Magistrate, an
    Assistant Commissioner and a Tehsildar shall be an Assistant Collector of the
    First Class and a Naib-Tehsildar an Assistant Collector of the Second Class].
    (3) Unless the Government issues a notification to the contrary, the
    jurisdiction of the Financial Commissioner shall extend to the whole of the
    2
    [Union territory of Jammu and Kashmir] and of 3
    [Divisional Commissioners] to
    the Provinces and of Collectors and Assistant Collectors to the Districts and
    Tehsils respectively in which they are employed.
    (4) The Government may by notification confer on any person—
    (a) all or any of the powers of a Financial Commissioner, 3
    [Divisional
    Commissioner] or Collector under this Act, or
    (b) all or any of the powers with which an Assistant Collector may be
    invested thereunder;
    and may by notification withdraw any powers so conferred.
    (5) A person on whom powers are conferred under sub-section (4) shall
    exercise these powers within such local limits and in such classes of cases as
    the Government may direct and, except as otherwise directed by the Government,
    shall, for all purposes connected with the exercise thereof, be declared to be a
    Financial Commissioner, 3
    [Divisional Commissioner], Collector or Assistant
    Collector, as the case may be.
    4
    [(5-a) The Government may, by notification in the 5
    [Official Gazette],
    confer on an Assistant Commissioner or Assistant Settlement Officer the powers
    of Collector and such Collector shall exercise those powers in respect of such
    cases under this Act or any other law for the time being in force as may be
    transferred to him by the Collector from time to time.]
    (6) The 3
    [Divisional Commissioner] and the Collector, shall respectively
    include the Settlement Commissioner and Settlement Officer and the Assistant
    Collector of the first class shall include Assistant Settlement officer and the
    Settlement Tehsildar, and Assistant Collector of the second class shall include
    the Settlement Naib Tehsildar :
  35. Sub-section (2) substituted by Act VI of 2018, s. 2.
  36. Substituted by S.O. 3808(E) dated 26.10.2020 for “State”.
  37. Substituted by Act XI of 1965.
  38. Sub-section (5-a) inserted by Act XIX of 1961.
  39. Substituted by S.O. 3808(E) dated 26.10.2020 for “Government Gazette”.
    128 LAND REVENUE ACT, SVT. 1996
    Provided that, the jurisdiction of Settlement Commissioner Settlement
    officers, Assistant Settlement officers, Settlement Tehsildars and Naib
    Tehsildars shall extend only to the tracts under settlement :
    Provided further that, the officers other than those specified in the first
    proviso shall, unless otherwise directed by the Government, not exercise
    jurisdiction in regard to cases arising out of Settlement operations.]
    1
    [6A. Combination of offices.–– It shall be lawful for the Government or
    the authority competent, as the case may be, to appoint one and the same
    person, being otherwise competent according to law for any two or more of the
    offices or to confer upon an officer of one denomination all or any of the
    powers or duties of any other officer or officers within certain local limits or
    otherwise, as it may deem expedient.]
  40. Omitted.
  41. Control.––(1) The general superintendence and control over all
    Revenue offices shall be vested with the 3
    [Board].
    4
    [(2) The 5
    [Divisional Commissioner,] the Collectors and Assistant
    Collectors shall be subordinate to and under the control of the Financial
    Commissioner.
    (3) Subject to the control of the Financial Commissioner, the Collectors
    shall be subordinate to and under the control of a 5
    [Divisional Commissioner].
    (4) Subject as aforesaid and to the control of the 5
    [Divisional
    Commissioner,] all other Revenue officers in his district shall be subordinate to
    and under the control of a Collector].
    6
    [(5) Subject as aforesaid and to the control of Collector, an Assistant
    Collector of the second class shall be subordinate to and under the control of
    an Assistant Collector of the first class].
    7
    [9. Power to distribute business.––(1) 8
    [The Board, the Financial
    Commissioner], the 5
    [Divisional Commissioner] or the Collector may by order
  42. Section 6A inserted by S.O. 3808(E) dated 26.10.2020.
  43. Section 7 omitted by Act III of Samvat 2008.
  44. Substituted by S.O. 3808(E) dated 26.10.2020 for “Government”.
  45. Sub-sections (2), (3) and (4) of section 8 substituted by Act XIII of 1956. (For earlier
    amendment see Act III of Samvat 2008).
  46. Substituted by Act XI of 1965.
  47. Sub-section (5) of section 8 inserted by Act XIII of 1956.
  48. Sections 9 and 10 substituted by Act XIII of 1956.
  49. Substituted by S.O. 3808(E) dated 26.10.2020 for “The Financial Commissioner”.
    LAND REVENUE ACT, SVT. 1996 129
    in writing distribute in such manner as he thinks fit any business cognizable
    by any Revenue Officer under his control.
    (2) All Revenue Officers shall exercise the powers vested in them within
    the local limits of their jurisdiction. An Assistant Commissioner in a district
    and a Naib Tehsildar in a tehsil shall exercise jurisdiction within the whole of
    the district or tehsil, as the case may be, subject to such distribution as may be
    made by the Deputy Commissioner or Tehsildar respectively.
  50. Power to withdraw and transfer cases.––The Financial Commissioner
    or a 1
    [Divisional Commissioner] or a Collector may withdraw any case pending
    before any Revenue officer under his control and either dispose of it himself,
    or by written order refer it for disposal to any other Revenue Officer under his
    control].
    2
    [10-A. Exercise of powers by Revenue officers.––An order under section
    9 or section 10 shall not empower any officer to exercise any powers or deal
    with any business which he would not be competent to exercise or deal with
    within the local limits of his own jurisdiction.]
    Appeals
    3
    [11. Appeals.––Save as otherwise provided by this Act, an appeal
    shall lie from an original or appellate order of a Revenue officer as follows,
    namely: —
    (a) to the Collector when the order is made by an Assistant Collector of
    either class ;
    (b) to the 1
    [Divisional Commissioner] when the order is made by a
    Collector ;
    (c) to the Financial Commissioner when the order is made by a
    1
    [Divisional Commissioner] :
    Provided that,—
    (1) where an original order is confirmed on first appeal, no further appeal
    shall lie except on the grounds mentioned in clauses (a), (b) and (c) of subsection (1) of section 100 of the 4
    [Code of Civil Procedure, 1908 (5 of 1908)] ;
  51. Substituted by Act XI of 1965.
  52. Section 10-A inserted by Act XIII of 1956.
  53. Section 11 substituted by Act XIII of 1956 (for earlier amendment see Act III
    of Samvat 2008).
  54. Substituted by S.O. 3808(E) dated 26.10.2020 for “Code of Civil Procedure, 1977”.
    130 LAND REVENUE ACT, SVT. 1996
    (2) where any such order is modified or reversed on appeal by the
    Collector, the order made by the 1
    [Divisional Commissioner] on further appeal,
    if any, to him shall be final ;
    (3) the Government may especially empower an Assistant Collector of
    the first class to hear appeals against the orders of an Assistant Collector of
    the second Class.]
  55. Limitation for appeals, revisions and reviews.––(1) 2
    [Save as
    otherwise provided in this Act] the period of limitation for an appeal under the
    last foregoing section shall he as follows: —
    (a) When the appeal lies to the 3
    [Collector or an
    Assistant Collector of the first class] … 60 days ;
    (b) When the appeal lies to 4
    [x x x] the 5
    [Financial
    Commissioner] or 1
    [Divisional Commissioner] … 90 days.
    6
    [x x x x]
    (2) Such provisions of the Limitation Act as apply to appeals, applications
    for revision and review in civil suits shall also apply to appeals, applications
    for revision and review under this Act.
    Review and Revision
  56. Review by Revenue Officers.––(1) A Revenue Officer may, either of
    his own motion or on the application of any party interested, review and on so
    reviewing modify, reverse or confirm, any order passed by himslef or any of his
    predecessors in office :
    Provided as follows: —
    (a) when 8
    [the Board], a 9
    [Divisional Commissioner] or Collector thinks it
    necessary to review any order which he has not himself passed, and when a
    Revenue Officer of a class below that of Collector proposes to review any
  57. Substituted by Act XI of 1965.
  58. Inserted by Act XIII of 1956.
  59. Substituted for “Wazir-i-Wazarat” by Act III of Samvat 2008.
  60. Words “the collector or settlement officer or” omitted ibid.
  61. Substituted by Act XIII of 1956.
  62. Proviso omitted by S.O. 3808(E) dated 26.10.2020.
  63. Section 13 substituted by Act XIII of 1956 (for earlier amendment see Act I of
    Samvat 200 1).
  64. Words “the Board” inserted by S.O. 3808(E) dated 26.10.2020.
  65. Substituted by Act XI of 1956 for “Commissioner”.
    LAND REVENUE ACT, SVT. 1996 131
    order, whether passed by himself or by any of his predecessors in office, he
    shall first obtain the sanction of the Revenue Officer to whose control he is
    immediately subject ;
    (b) an application for review of an order shall not be entertained unless it
    is made within ninety days from the passing of the order, or unless the applicant
    satisfies the Revenue Officer that he had sufficient cause for not making the
    application within that period ;
    (c) an order shall not be modified or reversed unless reasonable notice
    has been given to the parties affected thereby to appear and be heard in support
    of the order ;
    (d) an order against which an appeal has been preferred shall not be reviewed.
    (2) For purposes of this section the Collector shall be deemed to be
    successor in office of any Revenue Officer of a lower class who has left the
    district or has ceased to exercise powers as a Revenue Officer, and to whom
    there is no successor in office.
    (3) An appeal shall not lie from an order refusing review or confirming on
    review a previous order.]
  66. Omitted.
    2
    [15. Power to revise orders.––(1) The 3
    [Financial Commissioner] may at
    any time call for the record of any case pending before or disposed of by any
    Revenue Officer under 4
    [his control].
    (2) The 5
    [Divisional Commissioner] may call for the record of any case
    pending before or disposed of by any Revenue Officer subordinate to him.
    (3) If in any case in which, the 5
    [Divisional Commissioner] has called for
    a record he is of opinion that the proceedings taken or order made should be
    modified or revised he shall report case with his opinion thereon for the orders
    of the 3
    [Financial Commissioner.]
    1
    [(4) The Financial Commissioner may, in any case called for by him
    under sub-section (1) or reported to him under sub-section (3), pass such
    order as he thinks fit :
  67. Section 14 repealed by Act Samvat XIII of 2008 (for earlier amendment see Act I of Svt.
    2000).
  68. Section 15 substituted ibid (for earlier amendment see Act I of Samvat 2000).
  69. Substituted by Act XIII of 1956 for “Government”.
  70. Substituted ibid for “its control”.
  71. Substituted by Act XI of 1956 for “Commissioner”.
  72. Sub-section (4) of section 15 substituted by Act XIII of 1956.
    132 LAND REVENUE ACT, SVT. 1996
    Provided that, he shall not under this section pass an order reversing or
    modifying any proceeding or order of a subordinate officer affecting any
    question of right between private persons without giving those persons an
    opportunity of being heard.]
    15-A. Power of Revenue officer to summon persons.––(1) A Revenue
    officer may summon any person whose attendance he considers necessary for
    the purpose of any business before him as a Revenue officer.
    (2) A person so summoned shall be bound to appear at the time and place
    mentioned in the summons in person or if the summons so allows, by his
    recognised agent or by a legal practitioner holding authority granted by the
    High Court to appear and act in Civil Courts.
    (3) The person attending in obedience to the summons shall be bound to
    state the truth upon any matter respecting which he is examined or makes
    statements and to produce such document and other things relating to any
    such matter as the Revenue officer may require.
    15-B. Mode of service of summons. ––(1) A summons issued by a Revenue
    officer shall, if practicable, be served (a) personally on the person to whom it is
    addressed, or failing him, (b) on his recognised agent, or (c) on an adult male
    member of his family usually residing with him.
    (2) If service cannot be so made, or if acceptance of service so made is
    refused, the summons may be served by posting a copy thereof at the usual or
    last known place of residence of the person to whom it is addressed or if that
    person does not reside in the district in which the Revenue officer is employed,
    and the case to which the summons relates has reference to land in that District,
    then by posting a copy of the summons on some conspicuous place in or near
    the estate wherein land is situate.
    (3) If the summons relates to a case in which persons having the same
    interest are so numerous that personal service on all of them is not reasonably
    practicable, it may, it the Revenue officer so directs, be served by delivery of a
    copy thereof to such of those persons as the Revenue officer nominates in this
    behalf, and by proclamation of the contents thereof for the information of the
    other persons interested.
    (4) India Act V1 of 1898.––A summons may, if the Revenue officer so
    directs, be served on the person named therein, either in addition to or in
    substitution for any other mode of service, by forwarding the summons by
    post in a letter addressed to the person and registered under the Indian Post
    Office Act, 1898.
    LAND REVENUE ACT, SVT. 1996 133
    (5) When a summons is so forwarded in a letter and it is proved that the
    letter was properly addressed and duly posted and registered, the Revenue
    officer may presume that the summons was served at the time when the letter
    would be delivered in the ordinary course of post.
    15-C. Mode of service of notice, order or proclamation or copy thereof.–– A
    notice, order or proclamation or copy of any such document issued by a
    Revenue officer for service on any person shall be served in the manner provided
    in the last forgoing section for the service of a summons.
    15-D. Mode of making proclamation.–– When a proclamation relating to
    any land is issued by a Revenue officer, it shall in addition to any other mode
    of publication which may be prescribed in any provision of this Act, be made
    by beet of drum, or other customary method and by the posting of a copy
    thereof on a conspicuous place in or near the land to which it relates.
  73. Persons by whom appearances and applications may be made before and
    to Revenue officers. ––(1) Appearances before a Revenue officer and applications to
    and acts to be done before him under this Act, may he made or done —
    (a) by parties themselves, or
    (b) by persons holding general or special powers of attorney on behalf
    of such party, or
    (c) by any class of legal practitioners holding authority granted by the
    High Court to appear and act in Civil Courts :
    Provided that, any Revenue officer may in any case for reasons to be
    recorded by him, require the personal attendance of any party :
    Provided also that, no pardah-nashin lady or person who is exempted from
    personal appearance in a Civil Court shall be required to appear in person :
    1
    [Provided further that when the Financial Commissioner or the Settlement
    Commissioner is holding office in a Province other than the one to which an
    appeal, review or revision pertains, such appeal, review or revision may be
    presented before a local Revenue Officer of the highest rank at the station for
    transmission to Financial Commissioner or the Settlement Commissioner, as
    the case may be,]
    2
    [(d) by such class of retired Revenue officer not below the rank of a
    Tehsildar who has functioned as such for a period of not less than