Board of Revenue — Apex Revenue Authority

9.1 Constitution and Powers — Section 7

The Board of Revenue, Rajasthan is constituted by the State Government and consists of:

• A Chairman (President)
• Additional Members (usually IAS officers with revenue background)
• Revenue Members (State judicial service cadre)

Powers:

• Appellate jurisdiction: Highest court of appeal for all revenue matters from Divisional Commissioner downwards
• Revisional jurisdiction: Can suo motu revise any revenue order passed by any revenue officer
• Supervisory jurisdiction: Oversees functioning of all revenue courts in Rajasthan
• Rule-making: Can make rules under the Act (subject to State Government approval)
• Reference jurisdiction: Revenue Courts can refer questions of law to the Board

9.2 Position of Board of Revenue

• Not a Civil Court — Revenue Court with specialised jurisdiction
• Board orders have the force of a High Court decree in revenue matters
• Challenge to Board orders goes to Rajasthan High Court by:
  • Writ petition (Articles 226/227) — most common route
  • Special Appeal — where specifically provided

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