ALIGARH MUSLIM UNIVERSITY

MALAPPURAM CENTRE, KERALA

U.P Land Law

General Class Test-1st
Topic- Board of Revenue (Section 7-10)

Submitted to Submitted by
Dr.Shaista Nasreen Kunjali Singh
Assistant Professor GK7931
Department of law 18BALLB34
 TABLE OF CONTENTS

Introduction 3

History of Board of Revenue, 3

Uttar Prades

Board of revenue under U.P 3

revenue code, 2006

Administrative functions of the 4

Board

Section 7: Board of Revenue 5

Section 8: Jurisdiction of the 6

Board of Revenue

Power to distribution of business 6

Section 10: Decision of the board 8

Conclusion 9
 Introduction
We know that every authority has a specific defined jurisdiction in which it operates legally and
deliver judgements. States have authority to enact legislation governing agricultural lands and
revenue thereto and other related matters. The state of Uttar Pradesh has also enacted the Uttar
Pradesh Revenue Code, 2006. It has been passed by legislative assembly in 2006 however it
comes into effect in 2016. This code has repealed almost 32 legislations which was passed
during British era as they were contradictory to each other. This act was implanted to fulfill
certain aims and objectives. One of its main objectives was to consolidate and amend the law
relating to land tenure.

The main purpose behind establishment of these courts is to resolve all matters related to Land
Revenue, matters involving boundaries of agriculture land and tenancy. Suits being referred to
here are related to succession, transfer of land, partition of holdings, demarcation of boundaries,
removal of encroachments, eviction of trespassers, and in some states, UP included, declaratory
suits. All such suits do not fall under the jurisdiction of Civil Courts in any case.

History of Board of Revenue, U.P

The Board of Revenue was established at Allahabad in the year of 1831. In 1922 functions of the
Board were reorganized according to the provisions of the Board of Revenue Act.
Administration of tax laws relating to opium and Income Tax was taken over by the Provincial
Government and same powers were delegated to Commissioners. As a result, the Board emerged
as the chief authority for administration of Revenue laws, including provincial tax laws, and the
highest supervisory body for revenue administration, settlement operations and court of wards
administration in the State.

In 1949 a post of Land Reforms commissioner was created to enforce the provisions of U.P.Z.A
and L.R Act in the State and in 1951 the function of the Board relating to Land Records,
Collection of Rent, Taqavi and other Government dues administration of Revenue buildings
were transferred to this officer and the work relating to establishment of Naib Tahsildars and
Tahsildars was taken over by the state Govt. Later on in 1954 this work of the Tahsildars and
Naib Tahsildars was also entrusted to Land Reforms commissioner. This arrangement continued
till 1956-57 when the post of Land Reforms Commissioner was abolished and all his functions
were again assigned to the Board. This step was taken obviously because the new institution of
the land reforms Commissioner did not result in better Revenue administration.
In 1957-58 the Board was given the powers of postings transfers and grant of leave etc. Deputy
Collectors, Judicial officers, Special railway Magistrates and Sales Tax officers. The Board was
also required to have a supervisory control over Excise, Registration, Entertainment Tax and
Consolidation departments. After about a year and a half the Government withdrew the powers.

the Board had been functioning as Chief Revenue Authority, both administrative and Judicial. It
may be pointed out here that the Board of Revenue was the highest Revenue Judiciary in the
State with incidental executive functions requiring control over Commissioners and Collectors.
Before independence, it exercised almost the same powers and prestige as high Court. After
emergence of responsible Government and welfare state, both of these functions of the Board of
Revenue led to greater centralization with respect to policy formulation and policy
implementation. To a great extent, the administrative power exercised by the Board of Revenue
was taken by the State Government.

Board of Revenue under Uttar Pradesh Revenue Code, 2006

The Board of Revenue composed of a Chairman and two Members on administrative side and
seven Members on the Judicial side. It is responsible for supervision and control of all Land
Records, Settlement and Revenue matters, administrative and Judicial, in the State. According to
the provisions of section 5 of the U.P Land Revenue Act, the control of all non-Judicial matters
connected with land revenue, other than matters, connected with settlement, is vested in the state
Govt. and control of all judicial matters and of all matters connected with settlement is vested in
the Board. The State Govt. has delegated many powers to the Board to control non-judicial
matters connected with land revenue also.
The Uttar Pradesh Revenue Code, 2006 in chapter III discusses about the board of Revenue and
it’s creations, members, jurisdiction as well was powers. It also stated about the legality and
supremacy of its decision.

Administrative function of the board

The main administrative function of the Board are as under :-
i. Supervision, direction and control of the work of Divl. Commissioners, Collectors,
S.D.O.s and Tahsildars. This also includes inspections of the work of Tahsildars,
Collectors and Commissioners and submission of annual remarks to Govt. about the
work and conduct of the Commissioner’s Collectors and S.D.O.s
ii. Establishment of Tahsildars and Naib Tahsildars and Sadar Kanungos.
iii. Establishment of district and divisional offices.
iv. Establishment of accounts organization and Board’s office at Allahabad and Lucknow.
v. Administration or Government Estates and Colonization scheme.
vi. Survey, settlement and Record operations.
vii. Maintenance of Land records.
viii. Collection, compilation and publication of statistics relating to land agriculture.
ix. Supervision, direction and implementation of land reforms measures.
x. Training of lekhpals, Kanungaos and other staff in land survey.
xi. Work relating to abolition of Zamindari in urban areas of the state.
xii. Work relating to payment of compensation under the U.P.Z.A & L.R.Act.
xiii. Administration of U.P Land Ceiling Act.
xiv. Land Acquisition work including establishment of special Land Acquisition Officers.
xv. Administrative of Taqavi Act including allocation and sanction of Taqvi loans to district
and divisions.
xvi. Direction and supervision of work relating to collections of land Revenue and Land
Development Tax, Irrigation and Taqavi dues and other Government dues which includes
:-
i. Consolidation costs.
 ii. Forest dues
iii. Excise dues.
iv. Trade Tax
v. Motor vehicle taxes
vi. Development loans
vii. Industrial loans
viii. Agriculture seed store
ix. Electricity dues.
Such other dues as are recoverable as arrears of Land Revenue.
ii. Assisting Government in the Administration and supervision of the flood, drought,
scarcity and relief measures. .
iii. Administration and maintenance of revenue building.
iv. Supervision of all revenue court work in the state.
v. Work relating to Agriculture and live stock census.
vi. Work relating to small savings.
vii. Supervision of work relating Evacuee property.
viii. The Board of Revenue also function as the Head of the Department in the following
cases.
As Director of Land Records, for revenue staff. Lekhpals, Assistant Registrar Kanungos,
Registrar Kanungos, Supervision Kanungos and Sadar Kanungos.

Section 7- Board of Revenue

Section 7 provides that there shall be a Board of Revenue for state of Uttar Pradesh. The word
shall express the mandatory requirement under this code to establish the Board of Revenue.
Besides this, section 7 also states about the members of the Board that board consists of
Chairman and other members as the state Government may from time to time appoint. It is clear
that it is the duty of state government to appoint the members. There is no numerical limit over
members, it is inherent in the state government to any number of members.
Proviso to sub section (1) of 7 states that the Board as constituted and functioningimmediately
before the commencement of this Code shall be deemed to be the Board constituted under this
section.

There would be two categories of members i.e administrative member and judicial members.
Sub section (2) of section 7 provides for their qualifications to appoint as a member.

(1) A person to be appointed as administrative member must be held an office not lower in rank
than that of a commissioner.

(2) A person who is going to be appointed as judicial member must has held an office not below
the rank of a collector.

The word shall depicts that it is not directory but requirements are mandatory. The State
Government may, at the time of making the appointment or at any time subsequent thereto,
designate any member, as Judicial Member of the Board, and any such member shall be allotted
only judicial business.

Section 8: Jurisdiction of the Board of Revenue

Section 8 deals with the jurisdiction of the Board of Revenue. It states that the Board of Revenue
would be the chief controlling authority e in all the matters relating to the disposal of the cases of
revenue disputes in the state. Not only it dispose of the cases but also hears the appeal against the
decided matters. Board of Revenue also has jurisdiction for revision of thecases. Civil courts are
expressly barred to hear any revenue dispute. It is a jurisdiction of the board to settle such
disputes hear appeals and go for the revision.

Section 8 of the code also put the board of revenue under the superintendence, direction and
control of the state government. There is no doubt that chief controlling authority in all these
matters is board but the supreme authority is state government.
Subject to the provisions of the sub-section (1), the Board shall exercise, perform and discharge
powers, functions and duties conferred upon it by or under this Code or any other law for the
time being in force.

Subsection ( 3 )of Section 8 empowers the state government with one more power to authorize
any member of the Board to exercise, perform and discharge either generally or in respect of any
particular locality or matter with all or any of the powers and functions and duties which are
conferred or imposed on the Board of Revenue.

Section 9: Power to distribute business

Section 9 giver power to the board to distribute is business amongst is member as the board may
deem fit. The chairman of the board main institute bench or benches which consists more than
one member for the disposal of particular case or particular class of cases. It is to be noted here
that all these powers of the board are subject to such rules or order as the state government may
make or issues. It is also clear from here that state government have more power than the board
of revenue.

When the Power are distributed and subject to that power any member made any order or decree
in accordance to that distribution shall be deemed as that order or decree is made by the board.
It’s means that there act of members would deemed as act of board.

Section 10- Decision of the board

Section 10 the code deals with the decision Procedure of the board. And it states thatWhere any
proceeding coming under the consideration of the Board on appeal or in revision is heard by a
Bench composed of two or more members, the case shall be decided in accordance with the
opinion of such members or of the majority, if any, of such members.

Where the members of the Board constituting the Bench are equally divided in opinion as to the
decision of a case, it shall be heard by a larger Bench to be constituted by the Chairman, and the
case shall be decided in accordance with the opinion of the members constituting such Bench or
of the majority, if any, of such members.

All decisions given by a member sitting singly, or by a Division Bench comprising two members
or a larger Bench constituted as aforesaid shall be deemed to be decisions of the Board.

So it is clear from bare language that it is always majority opinion which prevails and where is
not majority but equality of opinion among members of the board then the matter would be

referred to the larger bench which is constituted by the chairman of the board.

Conclusion
The authorities under the new Code are almost similar to the Revenue Act, 1901 with almost
similar functions with some deviation here and there. The deviation in functioning is fringe but
appreciable and one could find these deviation if he closely compare and contrast the provision
of both the act.

From above discussion we reach to the point that the Uttar Pradesh revenue code 2006 constitute
the board of revenue for Uttar Pradesh which is the chief authority in the state to deal with the
disputes regarding revenue matters for their disposal and to hear appeal against the decisions and
it is also empowered with the power for revision. It is also clear from above discussion that do
the board is chief authority but the real power vested in the hands of the state government. It is
the state government which appoints the members as well as it also has the power direct and
control the Board of Revenue.