What are revenue courts?

By Ritesh|Updated : September 6th, 2022

The Revenue Courts deal with land revenue cases in the State. The highest revenue court in the district is the revenue office. Under him are the courts of commissioners, collectors, tehsildars, and assistant tehsildars. The Tax Board hears final appeals against all lower tax courts below it.

Importance of Revenue Courts

Under Section 4(16) of the UP Revenue Code, 2016 - Revenue Court means all or any of the following offices of the Board and all its members, Commissioners, Additional Commissioners, Additional Collectors, Assistant Collectors, Records Officers, Assistant Recorder, Assistant Settlement Officers, Tahsildar, and Naib Tahsildar.

Tax court authority:

Under the U.P. Revenue Code, 2006, the following powers are available to the Revenue Courts.

  • Section-210 Power to call for records.
  • The Board or the Commissioner may request records related to any pending litigation or other proceedings under the provisions of this section.
  • Even if there is an appeal, no subordinate revenue court from which there is none has yet requested it.
  • In cases where a person has forwarded a request to members of the board of directors or a commissioner, another request submitted by the same person will not be considered by any relevant financial court members.
  • No additional orders are issued under this section after passing this Code or after 30 days since the order is to be changed.

This section contains a vital power vested in the Board members or Commissioners who constitute the Exchequer Courts.

  • Section 211 board review power
  • Section- 212 Power to transfer cases

Summary:

What are revenue courts?

The revenue office is the district's highest revenue court. The Revenue Courts handle land revenue cases in the State. The courts of commissioners, collectors, tehsildars, and subordinate tehsildars are all under his jurisdiction.

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