JUDGMENT Knox, J.M. 1. This purports to be an appeal u/s 3(4) of the U.P. Regulation of Sales Act. As I read that section, this special appeal allowed by Sub-section (4) direct to the Board of Revenue, is merely an appeal against the valuation calculated by the Collector under Sub-section (2). The appeal before me has been argued on the lines that no new sales proclamation was issued, that the method of valuation followed was not clear, and that the proceedings u/s 4 and Section 5 of the Act were also irregular. It is quite impossible for the Board of Revenue to deal with an omnibus appeal of this kind. As regards the actual valuation, two attempts were made to serve the judgment-debtor, and in both cases the process-server reported that he refused to accept the notice; and on the second occasion the Court accepted this as sufficient service. Even then the ex parte decision of the Collector in respect of valuation was not appealed against. The judgment-debtor apparently went to the Sales Officer and put in another omnibus application, asking him to review his order of sale. It is this order which has been appealed to the Board, and it certainly cannot be described as an appeal u/s 3(4) of the U.P. Regulation of Sales Act. On this view the learned Counsel for the Appellant asks me to exercise the special powers of the Board u/s 219 of the Land Revenue Act, and to treat it as an application for revision. In my opinion it is certainly not a case, in which the special powers of the Board should be exercised, since no attempt has been made by the judgment-debtor to apply to the Deputy Commissioner or to file an ordinary appeal against an ex parte order. This appeal is dismissed with costs and Rs. 15 pleader's fees.