Case Note & Summary
The dispute arose from the jurisdiction of the Board of Revenue, U.P. to decide revisions concerning land purchases made by M/S Golden Forest Co. (P) Ltd. after the creation of the State of Uttranchal. Sanjay Ghai had purchased bhumidhari land in the name of various companies, which led to a report by the Tehsildar indicating violations of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. The Assistant Collector ruled against the transactions, prompting the respondents to challenge the decision. The Board of Revenue, U.P. allowed the revisions, stating that the purchases did not violate the Act. The State of Uttar Pradesh and subsequently the State of Uttranchal challenged this order, arguing that the Board lacked jurisdiction post-Reorganisation Act. The court analyzed Section 91 of the Reorganisation Act, which mandated the transfer of pending proceedings to the corresponding authority in the newly formed state. The court concluded that the revisions were improperly decided by the Board of Revenue, U.P. and ordered the records to be transferred to the Board of Revenue, Uttranchal for a fresh decision, ensuring all parties involved would be heard. The appeals were allowed, and the previous orders were set aside.
Headnote
A) Administrative Law - Jurisdiction of Board of Revenue - Transfer of Proceedings - Uttar Pradesh Reorganisation Act, 2000, Section 91 - The court held that revisions pending before the Board of Revenue, U.P. automatically transferred to the corresponding authority in Uttranchal upon the Reorganisation Act coming into force. The Board of Revenue, U.P. lacked jurisdiction to decide the revisions, necessitating a fresh decision by the Board of Revenue, Uttranchal (Paras 10-11).
Issue of Consideration
Whether the Board of Revenue, U.P. could hear and decide the revisions filed by the appellant after the creation of the State of Uttranchal.
Final Decision
The Supreme Court allowed the appeals, set aside the impugned orders, and declared that the revisions filed by the respondents stood transferred to the Board of Revenue, State of Uttranchal. The Board of Revenue, U.P. was directed to transmit the records to the Board of Revenue of the State of Uttrakhand for a fresh decision.
Law Points
- jurisdiction
- transfer of proceedings
- land reforms
- statutory interpretation



