The Board of Revenue is the higher revenue court to decide all appeals against the decision of the commissioner. In order to achieve the goal of the Madhya Pradesh Land Revenue Code (MPLRC), the Board of Revenue has been given various powers.
The nature of the Board of Revenue is quasi-judicial. Sections 3 to 10 of the Madhya Pradesh Land Revenue Code, 1959, contain provisions relating to the constitution, powers and functions of the Board of Revenue.
Let’s know more about the Board of Revenue.
Constitution of the Board of Revenue
The creation or constitution of the Board of Revenue is provided in section 3 of the Madhya Pradesh Land Revenue Code, 1959. It states that the Board of Revenue must contain a President and two or more members appointed by the state government as per his (President’s) choice.
Further, section 3 states that any Board of Revenue established and operating for several areas prior to the MPLRC’s enactment is presumed to be the Board of Revenue for Madhya Pradesh with effect from the date of coming into force of the MPLRC.
Furthermore, the eligibility for the members is given under section 5 of the MPLRC. It states that to be a member of the Board, the person needs to be either eligible for appointment as a High Court Judge or a Revenue Officer with the rank of not less than Collector for at least five years.
Conditions of Service
The conditions of service of the Board of Revenue have been laid under section 5 of the MPLRC. Section 5 states that if any member of the Board of Revenue is unable to perform the duties of his office due to absence or otherwise, the state government can appoint any person to fill the vacancy for the time being. And the state government can do so by issuing a notification.
The section also states that the terms and conditions of service of the Presidents and members of the Board are those as set forth and prescribed by the state government. And these terms and conditions will be in force until modified or superseded.
Salaries and Allowances
According to section 6 of the MPLRC, the state government determines the salaries and allowances of the Board members. And these salaries and allowances of the members of the Board are charged on the consolidated funds of the state.
Jurisdiction and Powers of the Revenue Board
The Board of Revenue is required to exercise such powers and discharge such functions as have been entrusted to it under the Madhya Pradesh Land Revenue Code. In addition, the Board must also discharge such functions as the state government or central government confers on the Board by the notification.
These are the powers that have been conferred to the Revenue Board under the MPLRC:
Here is more about these powers.
1. Power of Superintendence of Board
The power related to the superintendence of the Board is given under section 8 of the Madhya Pradesh Land Revenue Code. Accordingly, the Board has superintendence over the authorities regardless of how long such authorities deal with a particular matter. The Board also has the power to call for returns. However, this power of the Board is subject to its appellate and revisional jurisdiction.
2. Power to Make Rules
Section 9 of the MPLRC empowers the Board of Revenue to make rules for the exercise of powers and functions of the Board. This can be done by the benches composed of one or more members. Additionally, it declares that decisions made by the benches while carrying out such duties are regarded as decisions of the Board.
3. Power to Transfer Cases
According to section 29 of the MPLRC, the Board has the power to order or direct the transfer of any particular case from one revenue officer to another revenue officer. However, it is necessary that the revenue officer to whom the case is being transferred must be of an equal rank to that of the previous revenue officer.
4. Power to Hear Appeals
Section 44 of the Madhya Pradesh Land Revenue Code empowers the Board of Revenue to hear appeals if the original order is issued by the commissioner. In other words, the Revenue Board has the power to hear appeals against the order issued by the commissioner.
5. Power of Revision
The Revenue Board has the authority under section 50 of the Madhya Pradesh Land Revenue Code to call for the record of any case that has been decided or the proceedings in which the order is passed by the commissioner. The Board of Revenue can do this either suo moto (on his own motion) or on the application made by the parties.
6. Power to Review Orders
As per section 51 of the Madhya Pradesh Land Revenue Code, the Board of Revenue has been empowered to review any order passed by him or any of his predecessor-in-office and can further pass any such order in reference thereto as he may think fit. The Board of Revenue can do this either suo moto or on the application made by the parties.
7. Conferral of the Status of the Court
The condition where the Board of Revenue has the status of the revenue court is set forth in section 31 of the MPLRC. According to this section, the Board of Revenue will have the status of a revenue court when using its authority to investigate or rule on any dispute that arises between the state government and any individual or between parties to any proceedings under the MPLRC or any other prevailing law.