JUDGMENT I.B. Singh, Member - This is a revision application under Section 333 of Act I of 1951 against order dated July 26, 1977 passed by Additional Commissioner, Jhansi Division dismissing the revision against the order dated April 22, 1977 passed by S.D.O Jhansi dismissing the application of the applicant in a case of realisation of sales tax dues as land revenue. 2. I have heard the learned counsel for the applicant regarding admission and have perused the file. 3. Matters relating to recovery of land revenue in proceedings before Collector or S.D.O. or Judicial proceeding no doubt, and they can be challenged before Commissioner or before Board under Section 215 or 220 of U.P. Land Revenue Act. It has been held in U.P. State v. Chhabinath and others, 1975 R.D. 372 and in Chhabinath v. U. P. States, 1975 R.D. 314. But according to distribution of work such revisions against the orders passed under Land Revenue Act are to be preferred at Lucknow before the Board and they are to be heard there. They should not be preferred at Allahabad so they are to be finally heard only at Lucknow as held in Babu Lal v. Saheb Singh, 1975 R.D. 235 and such applications should be filed only at Lucknow in the Board and not at Allahabad becomes Members at Allahabad are empowered to finally hear and decide cases only under U.P. Z.A. and L.R. Act and not cases under U.P. Land Revenue Act. The practise of filing applications regarding cases under U.P. Land Revenue Act in the Board at Allahabad should not be encouraged and should be stopped. 4. The present application being regarding a case of realisation of sales tax dues as arrears of land revenue falls under U.P. Land Revenue Act, which ought to have been filed in the Board at Lucknow and not at Allahabad, therefore, the application shall be returned to the applicant for presentation in the Board at Lucknow. A certified copy of the application with endorsements on it shall be kept on this file.