Board of Revenue

Board of Revenue

The Board of Revenue is the highest revenue authority in Uttar Pradesh and plays a pivotal role in the administration and adjudication of revenue matters under the U.P. Revenue Code, 2006. It acts as a supervisory, appellate, and quasi-judicial body. Below is a detailed explanation of its Constitution, Powers, and Functions.

• Constitution of the Board of Revenue

The Board of Revenue is established under Section 4(15) of the U.P. Revenue Code, 2006, and its organization and functioning are governed by various provisions of the Code.

Key Features of Its Constitution:

1. Composition:

The Board consists of one or more members appointed by the State Government.

Members may be assigned specific responsibilities, such as appellate or supervisory functions.

2. Headquarters:

The headquarters of the Board of Revenue is located in Allahabad (Prayagraj), Uttar Pradesh.

3. Appointment:

Members are senior officials of the Indian Administrative Service (IAS) with extensive experience in revenue administration.

4. Hierarchy:

The Board of Revenue is at the top of the revenue hierarchy in U.P., overseeing the functions of lower revenue courts and officers like Tehsildars, Sub-Divisional Officers (SDOs), and Collectors. 

• Powers of the Board of Revenue

The Board of Revenue is vested with significant powers to supervise, adjudicate, and administer revenue-related matters.

• Judicial Powers:

1. Appellate Authority (Section 110):

The Board hears appeals against decisions of lower revenue courts such as Collectors, Sub-Divisional Officers, and Assistant Collectors.

Example: Appeals in land dispute cases under Section 67 (eviction of unauthorized occupants).

2. Revisional Powers (Section 112):

The Board can revise orders passed by subordinate revenue courts to correct errors or ensure justice.

Example: Revision of an erroneous decision made by a Tehsildar regarding tenancy rights.

3. Supervisory Powers (Section 102):

The Board supervises the functioning of all revenue courts and officers in Uttar Pradesh to ensure compliance with laws and procedures.

4. Quasi-Judicial Powers:

It resolves disputes involving complex revenue laws, including tenancy disputes, partition of holdings, and land-use issues.

• Administrative Powers:

1. Policy Implementation:

The Board ensures the implementation of land reforms and revenue policies formulated by the State Government.

2. Record Management:

Oversees the maintenance and digitization of revenue records, ensuring accuracy and transparency.

3. Monitoring Revenue Collection:

Supervises the collection of land revenue, ensuring adherence to deadlines and proper distribution.

4. Approval of Settlement Operations:

Reviews and approves land settlement operations and revisions of land records.

• Functions of the Board of Revenue

The Board of Revenue performs various judicial, administrative, and regulatory functions to maintain an efficient revenue system in Uttar Pradesh.

• Judicial Functions:

1. Resolution of Disputes:

Resolves disputes related to land rights, tenancy, mutations, partitions, and boundaries.

Example: Deciding the rightful owner of land under Section 35.

2. Eviction and Possession:

Adjudicates cases of eviction of unauthorized occupants from public or private lands under Section 67.

3. Appeals and Revisions:

Acts as the final appellate and revisional body for revenue cases.

• Administrative Functions:

1. Supervision of Revenue Courts:

Monitors the performance of lower revenue courts, ensuring consistency and fairness in decisions.

2. Training and Guidelines:

Provides training and guidance to revenue officers for effective implementation of laws and policies.

3. Implementation of Land Reforms:

Ensures the enforcement of land reforms like the U.P. Zamindari Abolition Act and provisions under the U.P. Revenue Code, 2006.

• Regulatory Functions:

1. Approval of Land Use Conversion:

Regulates the conversion of agricultural land for non-agricultural purposes under Section 63.

2. Review of Revenue Policies:

Reviews and recommends changes in revenue policies to the State Government.

3. Dispute Settlement Among Departments:

Resolves disputes between revenue officials or departments.

• Appellate Jurisdiction

Under the U.P. Revenue Code, the Board has specific appellate powers:

Appeals against orders of Collectors or Sub-Divisional Officers (Section 110).

Final authority in matters of mutation, partition, or disputes related to tenancy rights.

Examples

1. Land Use Conversion:

If a person illegally converts agricultural land into a residential colony, the Board can order its restoration and impose penalties under Section 63.

2. Unauthorized Occupation:

In a case where an individual occupies Gram Sabha land illegally, the Board can adjudicate the matter under Section 67.

Importance of the Board of Revenue

• The Board of Revenue is instrumental in:
• Ensuring equitable land distribution.
• Protecting tenants and landowners from exploitation.
• Strengthening the revenue judicial system.
• Promoting transparency in revenue administration.