G. P. MATHUR, J. The question which requires consideration here is whether a special appeal lies against the judgment of a Single Judge rendered in a writ petition under Article 226 of the Constitution wherein orders passed by the Prescribed Authority under Uttar Pradesh Imposi tion of Ceiling on Land Holdings Act, 1960 (hereinafter referred to as the Act) had been challenged. 2. The appellant filed a writ petition challenging several orders passed by the Prescribed Authority whereby his 24 bighas of land declared as surplus and the application moved by him indicating his choice of the plots which he wanted to retain was rejected. The writ petition was dismissed by a learned Single Judge by the judgment and order dated 9-9-1997 and the present special appeal has been filed assailing the said judgment. The provision for special appeal is contained in Chapter VIII, Rule 5 of the Allahabad High Court Rules, 1952 (for short High Court Rules) and in terms thereof no special appeal is maintainable against the judgment of a Single Judge rendered in exercise of juris diction conferred by Articles 226 or 227 of the Constitution in respect of any judg ment or order of a Tribunal made or pur ported to be made in exercise or purported exercise of jurisdiction under any Uttar Pradesh Act or under any Central Act with respect to any of the matters enumerated in the State List or the Concurrent List in the Seventh Schedule to the Constitution. In terms of the language of the Rule the present special appeal will not be main tainable if the judgment and orders as sailed in the writ petition were given by a Tribunal. Sri Tiveni Shankar learned coun sel for the appellant has submitted that the orders impugned in the writ petition had not been given by a Tribunal and, there fore, the present special appeal is main tainable. 3. In order to examine the contention raised it will be convenient to briefly refer to the scheme and some of the provision of the Act. As the preamble shows. The U. P. Imposition of Ceiling on Land Holdings Act, 1960 was enacted to provide for im position of ceiling on land holding in Uttar Pradesh and certain other matters con nected therewith. As the preamble shows. The U. P. Imposition of Ceiling on Land Holdings Act, 1960 was enacted to provide for im position of ceiling on land holding in Uttar Pradesh and certain other matters con nected therewith. The object of the Act is to provide a more equitable distribution of land, to ensure increased agricultural production and to provide land for the landless agricultural labourers and for other public purposes as best to subserve the common good. Section 3 (13) defines a Prescribed Authority and it means such officer not below the rank of an Assistant Collector of the First Class as may be em powered by the State Government by notification in the gazette to perform func tions of Prescribed Authority under the Act for such area or areas as may be specified in that behalf, Chapter II of the Act deals with imposition of ceiling on land holdings, exemption and acquisition of surplus land. Section 5 lays down that on and from the commencement of Uttar Pradesh Imposition of Ceiling on Land Holdings (Amendment) Act, 1972, no tenure-holder shall be entitled to hold in the aggregate throughout Uttar Pradesh, any land in excess of ceiling area applicable to him. Section 9 lays down that the Prescribed Authority shall by general notice, published in the official gazette, call upon every tenure-holder holding land in excess of the ceiling area applicable to him on the date of enforcement of the Act, to submit to him within 30 days, a statement in respect of all his holdings. The Prescribed Authority is also required to issue a general notice in the like manner. Section 10 lays down that where a tenure holder fails to submit a statement or sub mits an incomplete or incorrect statement as required by Section 9, the Prescribed Authority shall, after making such enquiry, as he may consider necessary cause to be prepared a statement containing such par ticulars as may be prescribed and shall thereupon cause to be served upon every such tenure-holder a copy of the statement so prepared. Section 11 provides for deter mination by the Prescribed Authority of the surplus land where no objection is filed. Section 11 provides for deter mination by the Prescribed Authority of the surplus land where no objection is filed. Section 12 lays down that where ob jections are filed the Prescribed Authority shall, after affording the parties reasonable opportunity of being heard and of producing evidence, decide the objec tion after recording his reasons and deter mine the surplus land. Section 12- A deals with choice of the tenure-holder regarding plots he would like to retain as part of the ceiling area applicable to him. Section 13 gives a right of appeal to a party aggrieved by an order under Sections 11 or 12 of the Act. Section 14 gives power to the Collec tor to take possession of the surplus land after the order passed under Sections 11 or 12 as the case may be has become final. Section 17 lays down that every tenure-holder whose surplus land is vested in the State shall be entitled to receive and be paid an amount as laid down in the schedule. Under Section 18 all proceed ings relating to assessment and payment of amount payable under Section 17 are to be laid before the Prescribed Authority who is required to prepare a draft assessment roll under Section 19. The disposal of objec tion to the draft assessment roll is to be done by the Prescribed Authority after af fording an opportunity to the objection of producing evidence. Section 37 provides that any officer or authority holding an enquiry or hearing an objection under the Act, shall, in so far as it may be applicable, have all the powers and privileges of a Civil Court, and follow the procedure laid down in the Code of Civil Procedure, for the trial and disposal of suits relating to immovable property. Section 38-A empower the Prescribed Authority to require any tenure-holder to furnish such particulars by affidavit in respect of the land held by him and members of his family as may be prescribed. Section 39 lays down that no suit, prosecution or other legal proceed ings shall lie against any person for any thing done or purported to be done in good faith in pursuance of the Act or any rule framed or order passed under the Act. Section 39 lays down that no suit, prosecution or other legal proceed ings shall lie against any person for any thing done or purported to be done in good faith in pursuance of the Act or any rule framed or order passed under the Act. Rule 5 of the U. P. Imposition of Ceiling on Land Holdings Rules, 1961 provides that all proceedings under the Act shall be held before the Prescribed Authority within whose jurisdiction the tenure-holder or dinarily resides. 4. The word tribunal is not defined in the High Court Rules and therefore it will be useful to notice its meaning as given in the dictionaries which is as under: Websters Third New A Court or forum of justice; a person or body of International Dictionary persons having authority to hear and decide dis putes so as to bind disputants something that decides or judges some thing that determine, or directs a judgment or course of action. The New Lexion A group of persons empowered to decide a websters Dictionary specific issue according to the law, arbitrator in a dispute etc. Oxford Advanced Place of judgment, board of officials or Judges Learners Dictionary of appointed for special duty e. g. to hear appeal Current English Lap- against high rank, for ex emption from guage military service Longman Dictionary of A group of people appointed officially, Contemporary English Judges, etc. with powers to deal with special mat ters. Article 136 (1) of the Constitution provides that the Supreme Court may grant special leave to appeal any judgment, decree or order made by any Court or Tribunal. In Engineering Mazdoor Sabha v. Hind Cycles Ltd. , AIR 1963 SC 874 (para 6 ). what will constitute a Tribunal was ex plained in the following words; ". . . . . . . . . . . . . . The expression "a Court" in the technical sense is a Tribunal constituted by the State as a part of ordinary hierarchy of Courts which are invested with the States inherent judi cial powers. The Tribunal as distinguished from the Court, exercise judicial powers and decides matter brought before it judicially or quasi-judicially, but it does not constitute a Court in the technical sense. The Tribunal, according to the dictionary meaning, is a seat of justice; and in the discharge of its functions, it shares some of the characteristics of the Court. The Tribunal as distinguished from the Court, exercise judicial powers and decides matter brought before it judicially or quasi-judicially, but it does not constitute a Court in the technical sense. The Tribunal, according to the dictionary meaning, is a seat of justice; and in the discharge of its functions, it shares some of the characteristics of the Court. . . . . . . . . . . . . . . . . . . . . . . . . The Tribunals which are contemplated by Art. 136 (1) are clothed with some of the powers of the Courts. They can compel witnesses to appear, they can administer oath, they are required to follow certain rules of procedure; the proceed ings before them are required to comply with rules of natural justice, they may not be bound by the strict and technical rules of evidence, but, nevertheless, they must decide on evidence ad duced before them; they may not be bound by other technical rules of law, but their decisions must, nevertheless, be consistent with the general principles of law. In other words, they have to act judicially and reach their decisions in an objective manner and they cannot proceed purely administratively or base their conclusions on subjective tests or inclinations. The proce dural rules which regulate the proceedings before the Tribunals and the powers conferred on them in dealing with matter brought before them, are sometimes described as the trappings of a Court and in determining the question as to whether a particular body or authority is a Tribunal or not, sometimes a rough and ready test is applied by enquiring whether the said body or authority is clothed with the trappings of a Court. " In para 8 it was observed as follows: ". . . . . . . . . . . . . . . . . It would thus be noticed that apart from the importance of the trappings of a Court, the basis and essential condition which makes as authority or a body a tribunal under Article 136, is that it should be constituted by the State and should be invested with the States inherent judicial power. . . . . . . " 5. It would thus be noticed that apart from the importance of the trappings of a Court, the basis and essential condition which makes as authority or a body a tribunal under Article 136, is that it should be constituted by the State and should be invested with the States inherent judicial power. . . . . . . " 5. The same question was again ex amined by a Constitution Bench in As sociated Cement Companies v. P. N. Sharma and another, AIR 1965 SC1595 wherein it was held as follows: "judicial functions and judicial power are one of the essential attributes of a sovereign State, and on considerations of policy, the State transfers its judicial functions and powers main ly to the Courts established by the Constitu tions; but that does not affect the competence of the State, by appropriate measures, to transfer a part of its judicial powers and functions to tribunal by entrusting to them the task of ad judicating upon special matters and disputes between parties. It is really not possible or even expedient to attempt to describe exhaustively the features which are common to the tribunals and the Courts, and features which are distinct and separate. The basic and the fundamental features which is common to both the Courts and the tribunals is that they discharges judicial functions and exercise judicial powers which inherently vest in a sovereign State. In considering the question about the status of any body or authority as a tribunal under Article 136 (1) the main test to be applied is whether the body or authority has been con stituted by the State and has been clothed with the States inherent judicial power to deal with disputes between parties and determine them on the merits fairly and objectively. " The test applied by the Supreme Court in determining whether any body or authority has the status of a Tribunal for the purpose of Ar ticle 136 (1) of the Constitution can also be applied while interpreting Chapter VIII, Rule 5 of the rules of the Court. " The test applied by the Supreme Court in determining whether any body or authority has the status of a Tribunal for the purpose of Ar ticle 136 (1) of the Constitution can also be applied while interpreting Chapter VIII, Rule 5 of the rules of the Court. Therefore, what is to be seen is whether the judgment or order which was subject matter of challenge in the writ peti tion filed under Article 226 or 227 of the Con stitution had been given by a body or authority which had been constituted by the State and had been clothed with the States inherent judicial power to deal with disputes between the parties and to determine them on merits fairly and objectively. 6. The definition of the Prescribed Authority as given in Section 3 (13) of the Act shows that he is an officer not below the rank of Assistant Collector em powered by the State Government by the notification in the gazette, to perform the functions of Prescribed Authority under the Act. He is required to decide the dis pute regarding ceiling area of a tenure-holder and determine the surplus area possessed by him. While holding on en quiry or hearing an objections under the Act, the authority in so far as it may be applicable has all the powers and privileges of Civil Court and has to follow the procedure laid down in the Code of Civil Procedure for the trial and disposal of suits regarding immovable property. It ob viously means that the dispute has to be determined on merits, fairly and objective ly. Thus there cannot be even a slightest doubt that an officer or authority while holding any enquiry and hearing objection under the Act, acts as a Tribunal. 7, Sri Tiveni Shankar has also urged that as the rejection of the appellants application under Section 12- A of the Act had been challenged in the writ petition, which did not relate to determination of surplus land, the present special appeal is maintainable. We are unable to accept the contention raised. The appellant had chal lenged several orders of the Prescribed Authority in the writ petition including an order relating to determination of surplus area. No independent power is conferred upon the Prescribed Authority by Section 12-A of the Act. We are unable to accept the contention raised. The appellant had chal lenged several orders of the Prescribed Authority in the writ petition including an order relating to determination of surplus area. No independent power is conferred upon the Prescribed Authority by Section 12-A of the Act. What the Section requires is that while determining the surplus area Prescribed Authority shall as far as pos sible accept the choice indicated by the tenure-holder to the plot or plots which he and other members of his family would like to retain as part of the ceiling area ap plicable to them. Therefore this merely gives a guideline to the Prescribed Authority in the matter of determination of specific plots as surplus area while hear ing an objection under Section 12 of the Act. Section 12-A cannot be read de hors Section 12 as it merely provides for accept ing the choice of the tenure-holder while passing a final order under Sections 11 or 12 of the Act. It will be wholly incongruous to hold that the same Prescribed Authority while determining the surplus area func tions as a Tribunal but while deciding the specific plots to be declared as surplus, after taking into consideration the choice indicated by the tenure-holder, functions in a different capacity and not as a Tribunal. The whole exercise is one and the Prescribed Authority cannot have dual capacities. Therefore, even if an applica tion for choice under Section 12-A is moved subsequently, any decision made thereon would be by a Tribunal. Since we are of the opinion that the orders which , were subject-matter of challenge in the writ petition were made by a Tribunal, the present special appeal filed under Chapter VIII, Rule 5 of the Rules of the Court is not maintainable. 8. The special appeal is, accordingly, dismissed. Appeal dismissed. .