AIR 1957 BOMBAY 186 ::59 Bom LR 409
Bombay High Court
Hon'ble Judge(s): Shah, Gokhale , JJ

(A) Bombay Revenue Tribunal Act (12 of 1939) , S.4, S.5, S.8— Effect of - Power to entertain appeals and revisions in revenue cases can be exercised by Revenue Tribunal only and not by State Government. Bombay Land Revenue Code (5 of 1879) , S.204, S.211— Constitution of India , Art.11— The Legislature having enacted that the Tribunal shall exercise jurisdiction in revenue cases the power of any other authorities to exercise that jurisdiction is excluded. It is implicit in sections 4 and 5 that in revenue cases where prior to 1st April, 1937, jurisdiction could be exercised by the State Government, the jurisdiction shall be exercisable only by the Tribunal and by no other authority. Even though from the order of a Collector an appeal could lie to the Commissioner under section 203 of the Land Revenue Code, in order to effectuate the intention of the Legislature the power of the Commissioner to entertain appeals and revision applications was expressly taken away by section 8 of the Act. The power to entertain appeals and revision applications under sections 204 and 211 of the Land Revenue Code in revenue cases is by the Revenue Tribunal Act made exercisable by the Tribunal, and that power cannot be exercised by the State Government. If any other view were taken, it would introduce the greatest confusion in revenue administration.(Para 8) ....

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