Section 10 of PLRA : Section 10: Powers Of Revenue-Officers

Explanation using Example

Imagine a situation where the government of Punjab introduces a new policy related to the collection of agricultural taxes. The Punjab Land-Revenue Act, 1887 doesn't specify which class of Revenue-officer should handle the new tax collection duties. To clarify this, the Local Government issues a notification stating that Taxation Officers, a specific class of Revenue-officers, are responsible for this function. This notification is an application of Section 10 of the Punjab Land-Revenue Act, 1887, as it designates the class of Revenue-officer to discharge a function not specified in the Act itself.