JUDGMENT J.S. Gupta and P.C. Saxena, Members. - This is an application seeking transfer of certain cases pending before the Additional Commissioner, Varanasi to the Board of Revenue. 2. Learned counsel for the applicant has invited out attention to Section 191 of the Land Revenue Act, which empowers the Board or a Commissioner to transfer any judicial case from a subordinate revenue court to any court competent to deal with the same. He has also pointed out that Section 341 of the U.P.Z.A. and L.R. act provides that the Code of Civil Procedure would apply to proceedings under the Act. Section 24 C.P.C. confers on a High Court the general power to transfer any suit appeal or other proceedings pending before a subordinate court to itself for disposal. It has been argued that the consequence of all these enactment taken together would be to empower the Board of Revenue to withdraw cases pending before a Commissioner and dispose of the same itself. 3. No specific enactment has been pointed out to us which would enable the Board of Revenue to withdraw a case pending before a Commissioner and dispose of the same itself. We are or the opinion that it would be a mistake to take the view that the Board of Revenue has, by analogy, all powers exercisable by a High Court. Generally speaking the Board of Revenue is a court of second appeal and must act as such. Only in those cases where a judicial order originates from the court of a Commissioner, would it be incumbent on the Board to act as a court of first appeal. 4. The application stands rejected.