vkns'k 1- ;g fuxjkuh vij vk;qä] Xokfy;j laÒkx] Xokfy;j d¢ çdj.k Øekad 41@fux-@2003&04 esa ikfjr vkns'k fnukad 27-11-2006 d¢ fo#) e-ç- Òw&jktLo lafgrk] 1959 ¼ftls vkxs lafgrk dgk tk,xk½ dh èkkjk 50 d¢ rgr is'k dh xà gSA 2- çdj.k dh i`"BÒwfe ;g gS fd rglhynkj fiN¨j }kjk vius ç-Ø- 20@2001&002@v&19 esa ikfjr vkns'k fnukad 6-9-2002 }kjk xzke fuEèkuk dh Òwfe dk caVu fd, tkus d¢ vkns'k fn, x,A bl vkns'k d¢ fo#) vkosnd }kjk vuqfoÒkxh; vfèkdkjh fiN¨j d¢ le{k çFke vihy çLrqr dh xÃA vuqfoÒkxh; vfèkdkjh d¢ ikfjr vkns'k fnukad 16-12-2003 }kjk vihy vLohdkj dh xÃA vuqfoÒkxh; vfèkdkjh d¢ vkns'k d¢ fo#) vkosnd }kjk vij vk;qä] Xokfy;j laÒkx] Xokfy;j d¢ le{k fuxjkuh çLrqr dh xÃA vij vk;qä us vuqfoÒkxh; vfèkdkjh dk vkns'k fLFkj j[krs gq, fnukad 27-11-2006 d¨ vkns'k ikfjr dj vkosnd dh fuxjkuh vLohdkj dh xÃA vij vk;qä d¢ blh vkns'k ls ifjosfnr g¨dj ;g fuxjkuh bl U;k;ky; d¢ le{k çLrqr dh xà gSA 3- vkosnd d¢ fo}ku vfèkoäk }kjk eq[; :i ls ;g rdZ fd;k x;k fd vukosnd d¨ iÍk xyr fn;k x;k gSA iÍk çnk; fd, tkus dh 'kr¨Za d¢ vuqlkj iÍkxzfgrk Òwfeghu Js.kh dk g¨uk pkfg,] tcfd vukosnd cYyw d¢ ikl iwoZ ls Òwfe miyCèk Fkh v©j og Òwfeghu dh Js.kh esa ugÈ FkkA iapukek rFkk ltjk [kkunku çdj.k esa layXu gSA o"kZ 1987 d¢ iwoZ ls vkosnd dk ç'ukèkhu vkjkth Ø- 1014 ij 25 o"kZ iwoZ ls dCtk gSA mld¢ }kjk catj Òwfe d¨ mitkÅ cukdj dqvk [kqnok;k x;k gS rFkk n¨ edku ,oa n¨ c¨fjax iEi yxok, x, gSaA mä Òwfe ij dCtk g¨dj Ñf"k dk;Z dj jgk gSA mudk ;g Òh rdZ gS fd fookfnr vkjkth vkosnd dh Òwfe ls yxh gqà g¨us d¢ dkj.k çkFkfedrk d¢ vkèkkj ij Òh vkosnd d¢ i{k esa dCtk] edku o c¨fjax d¢ vkèkkj ij n[kyjfgr Òwfe vfèkfu;e d¢ rgr iÍk vkcafVr fd;k tkuk pkfg, FkkA mudk ;g Òh dguk gS fd vkosnd ,d Òwfeghu dh Js.kh esa vkrk gS] mld¢ ikl 2 chÄk 6 fcLok gh tehu gS ,oa ifjokj esa 6 lnL; g¨us d¢ ckn Òh vkosnd d¨ çkFkfedrk u nsdj vukosnd d¨ ykÒ igq¡pkus dh dk;Zokgh fLFkj j[ks tkus ;¨X; ugÈ gSA mudk ;g Òh rdZ gS fd vukosnd }kjk çpyu'khyrk d¢ lacaèk esa çLrqr vkifÙk O;FkZ gS] D;¨afd çdj.k dh vafre lquokà ij çpyu'khyrk d¢ lacaèk esa vkifÙk ugÈ yh tk ldrh gSA çdj.k 13 o"kZ iqjkuk gS rFkk bruh yach vofèk ls vkosnd fu.kZ; dh çrh{kk dj jgk gSA iÍs dh tk¡p g¨uh pkfg, Fkh] t¨ ugÈ gqà gSA vkosnd d¢ fo}ku vfèkoäk }kjk vuqj¨èk fd;k x;k fd vèkhuLFk U;k;ky;¨a d¢ vkns'k fujLr dj e©d¢ ij dCtk o Òwfeghu g¨us d¢ vkèkkj ij vkosnd d¢ i{k esa 2-10-1984 d¢ vfèkfu;e d¢ rgr ÒwfeLokeh d¢ vkns'k ikfjr djus dh Ñik dh tk,A 4- vukosnd vfèkoäk dk eq[; :i ls ;g rdZ gS fd vukosnd d¨ rglhynkj }kjk jktLo iqLrd ifji= d¢ varxZr iÍk çdj.k Øekad 20@2001&02 esa ikfjr vkns'k fnukad 6-9-2002 }kjk iÍk fn;k x;k FkkA mä vkns'k d¢ fo#) vuqfoÒkxh; vfèkdkjh fiN¨j d¢ le{k çFke vihy çLrqr dh xÃ] t¨ [kkfjt dh xÃA bl vkns'k d¢ fo#) vij vk;qä] Xokfy;j d¢ le{k vkosnd }kjk iqujh{k.k vkosnu çLrqr fd;k x;k] t¨ vkns'k fnukad 27-11-2006 d¢ }kjk [kkfjt fd;k x;kA n¨u¨a vèkhuLFk U;k;ky;¨a d¢ leorÊ fu"d"kZ gSaA vukosnd d¢ fo}ku vfèkoäk }kjk ;g vkifÙk yh xà fd jktLo iqLrd ifji= d¢ vèkhu fn, x, iÍs d¢ fo#) ek= ,d vihy v©j fQj ,d iqujh{k.k dk çkoèkku gS] t¨ bl çdj.k esa g¨ pqd¢ gSaA vr% ;g iqujh{k.k çdj.k xzkâ; ugÈ fd;k tk ldrkA vkosnd }kjk vius i{k leFkZu esa t¨ nLrkost is'k fd, gSa] mud¢ vfrfjä lk{; d¢ :i esa xzg.k djus d¢ fy, lhihlh d¢ vkns'k 41 fu;e 27 d¢ varxZr fuèkkZfjr vkosnu d¢ lkFk çLrqr djuk pkfg, Fkk( mud¢ }kjk ,slk ugÈ fd;k x;k gSA blfy, nLrkost lk{; d¢ :i esa xzg.k ;¨X; ugÈ gSA mudk ;g Òh rdZ gS fd vkosnd dk ;g dguk fujkèkkj gS fd mud¢ ikl iwoZ ls Òwfe gSA dqVqEc cM+k g¨us ls cgqr de Òwfe vukosnd d¢ fgLls esa vkà gSA vukosnd vuqlwfpr tkfr dk lnL; gw¡A caVu çfØ;k dk ikyu g¨dj iÍk feyk FkkA Òwfeghu g¨us dh tk¡p d¢ çfrosnu çdj.k esa yxs gSa] ftlesa ekuk gS fd vukosnd Òwfeghu gSA çdj.k esa iÍk foLr`r tk¡p d¢ mijkar feyk gSA blfy, ;g fuxjkuh fujLrh ;¨X; gSA vukosnd }kjk vius rd¨Za d¢ leFkZu esa fofÒUu U;kf;d m)j.k çLrqr fd, x,A 5- esjs }kjk çdj.k dk voy¨du fd;k x;k rFkk mÒ;i{k d¢ rd¨Za rFkk çLrqr fd, x, U;kf;d m)j.k dk ifj'khyu fd;k x;kA 6- çdj.k esa çFker% vukosnd i{k }kjk çLrqr bl vkifÙk dk fujkdj.k vko';d gS fd jktLo iqLrd ifji= d¢ vèkhu fn, x, iÍs d¢ fo#) ek= ,d vihy v©j fQj ,d iqujh{k.k dk çkoèkku gS] t¨ bl çdj.k esa g¨ pqd¢ gSaA vr% ;g iqujh{k.k çdj.k xzkâ; ugÈ fd;k tk ldrkA jktLo iqLrd ifji= vèkhu fn, x, iÍs d¢ fo#) vihy dk çkoèkku jktLo iqLrd ifji= d¢ [kaM 4 Øekad 3 dh dafMdk 30¼1½ esa gS] ftld¢ vuqlkj rglhynkj }kjk fd, x, iÍs d¢ fo#) vihy vuqfoÒkxh; vfèkdkjh d¢ le{k çLrqr dh tkuh gSA mä vkns'k d¢ fo#) dafMdk 30 d¢ vuqlkj iqujh{k.k dk d¨Ã çkoèkku ugÈ gSA dafMdk 30¼2½ varxZr vk;qä }kjk iqujh{k.k ek= dysDVj }kjk ikfjr vkns'k d¢ fo#) lquk tk ldrk gS] u fd vuqfoÒkxh; vfèkdkjh }kjk ikfjr vkns'k d¢ fo#)A dafMdk 30¼3½ esa jkT; 'kklu }kjk iqujh{k.k dh vfèkdkfjrk vk;qä }kjk ikfjr vihyh; vkns'k d¢ fo#) gS] ftldk Òh bl çdj.k ls d¨Ã lacaèk ugÈ gSA mä vkèkkj ij] jktLo iqLrd ifji= d¢ vuqlkj vuqfoÒkxh; vfèkdkjh }kjk ikfjr vkns'k fnukad 16-12-2003 d¢ fo#) U;k;ky; vij vk;qä }kjk v©j bl U;k;ky; }kjk iqujh{k.k lqus tkus dk d¨Ã çkoèkku ugÈ gSA vkosnd d¢ fo}ku vfèkoäk }kjk bl lacaèk esa ekuuh; eè; çns'k mPp U;k;ky; dh ;qxy ihB }kjk ikfjr vkns'k 2012RN256 ¼QqYyk fo#) ujsaæ flag½ çLrqr fd;k x;k] ftldk lacafèkr va'k fuEukuqlkj mn`r gS%& In regard to jurisdiction to entertain the Revision by the Board of Revenue: As per the Revenue Book Circular, which prescribes an appeal and Revision, a Revision is maintainable against the order passed by the commissioner in appeal before the State Government. Section 50 of the Madhya Pradesh Land Revenue Code prescribes provision of revision, which is as under: '' 50. Revision. (1) The Board of Revenue of the commissioner or the [Settlement Commissioner or the collector or the Settlement Officer] [XXX] may at any time on its/his motion or on the application made by any party for the purpose of satisfying itself/himself as to legality or propriety of any order passed by or as to the regularity of the proceedings of any Revenue officer subordinate to it/him call for, and examine the record of any case pending before, or disposed of by such officer, and may pass such order in reference thereto as it/he thinks fit.'' From the aforesaid provision, it is clear that the Board of Revenue has power to entertain the Revision against the order passed by the Revenue Officer. (Emphasis added) ekuuh; eè; çns'k mPp U;k;ky; }kjk ikfjr vkns'k bl U;k;ky; ij caèkudkjh gSA mä vkèkkj ij bl iqujh{k.k çdj.k d¨ lquokà gsrq xzkâ; fd;k tkrk gSA 7- çdj.k d¢ voy¨du ls Li"V gS fd bl çdj.k esa vuqlwfpr tkfr ,oa vuqlwfpr tutkfr d¢ ik= O;fä;¨a d¨ iÍk fn, tkus d¢ e-ç- 'kklu d¢ funsZ'k¨a d¢ vuqØe esa Òwfe cafVr dh xà gSA fopkj.k U;k;ky; d¢ le{k çLrqr tkudkjh d¢ vuqlkj vukosnd Òwfeghu FkkA blh dkj.k mld¨ iÍk vkoaVu dh ik=rk g¨us d¢ vkèkkj ij caVu dh dk;Zokgh dh xà gSA mä caVu dk;Zokgh esa vukosnd d¢ vfrfjä dà y¨x¨a d¨ iÍk çnk; fd;k x;k gSA vkosnd i{k }kjk bl U;k;ky; esa çLrqr tkudkjh d¢ vuqlkj vukosnd d¢ firk Jh ykykjke d¢ ikl 1-38 gS- Òwfe Fkh] ftld¢ dkj.k vukosnd Òwfeghu ugÈ le>k tk ldrk v©j bl dkj.k og ç'ukèkhu Òwfe dk iÍk çkIr djus d¢ fy, ik= ugÈ gSA vukosnd i{k }kjk bl U;k;ky; esa çLrqr tkudkjh d¢ vuqlkj vukosnd d¢ firk Jh ykykjke d¢ dqy 6 larku Fks] ;Fkk] vukosnd] dYyu] latho] ftrsaæ] ehjk o lxquA bl çdkj] vukosnd d¢ firk Jh ykykjke d¢ ikl 1-38 gS- Òwfe esa ls vukosnd dk fgLlk ek= 1@6 gqvkA eè; çns'k 'kklu d¢ vuqlwfpr tkfr ,oa vuqlwfpr tutkfr d¢ O;fä;¨a d¨ iÍk nsus d¢ funsZ'k¨a d¢ vuqlkj 0-5 gsDVs;j ls de Òwfe èkkj.k djus ij iÍk çkIr djus dh ik=rk gSA bl n`f"V ls] vkosnd fopkj.k U;k;ky; }kjk iÍk çnku fd, tkus d¢ fy, ik= FkkA 8- vkosnd vfèkoäk dk ;g rdZ gS fd ç'ukèkhu Òwfe losZ Ø- 1014 jdck 1-18 gs- esa ls 0-05 gS- ij vkosnd dk dCtk cgqr iqjkus le; ls gS v©j bl dkj.k mls ^eè; çns'k Ñf"k ç;¨tu d¢ fy, mi;¨x dh tk jgh n[kyjfgr Òwfe ij ÒwfeLokeh vfèkdkj¨a dk çnku fd;k tkuk ¼fo'ks"k micaèk½ vfèkfu;e 1984^ varxZr mä Òwfe ij ÒwfeLokeh vfèkdkj fn, tkus pkfg, FksA mä vfèkfu;e esa ik=rk d¢ fy, ;g vko';d gS fd lacafèkr d¨Ã Òwfe èkkj.k uk djrk g¨ v©j Ñf"k Jfed g¨A bld¢ vfrfjä] vfèkfu;e varxZr lajfpr ^eè; çns'k Ñf"k ç;¨tu d¢ fy, mi;¨x dh tk jgh n[kyjfgr Òwfe ij ÒwfeLokeh vfèkdkj¨a dk çnku fd;k tkuk ¼fo'ks"k micaèk½ fu;e] 1986^ d¢ fu;e 3 varxZr vkosnd d¨ çkfèkÑr vfèkdkjh d¢ le{k çk:i ^d^ esa vkosnu i= çLrqr djuk pkfg, FkkA vkosnd }kjk Òwfe èkkj.k u djus vFkok Ñf"k Jfed g¨us vFkok mfYyf[kr vfèkfu;e@fu;e varxZr vkosnu çLrqr djus d¢ lacaèk esa d¨Ã çek.k çLrqr ugÈ fd;k gSA vr% og Òwfe ij viuh ik=rk LFkkfir djus esa vlQy jgk gSA 9- bld¢ vfrfjä] rhu¨a vèkhuLFk U;k;ky;¨a d¢ leorÊ fu"d"kZ gSa] ftuesa gLr{ksi dk vkèkkj bl fuxjkuh esa çdV ugÈ g¨rk gSA 10- mij¨ä foospuk d¢ vkèkkj ij fuxjkuh vkèkkjghu g¨us ls fujLr dh tkrh gSA vij vk;qä Xokfy;j laÒkx Xokfy;j }kjk ikfjr vkns'k fnukad 27-11-2006] vuqfoÒkxh; vfèkdkjh fiN¨j }kjk ikfjr vkns'k fnukad 16-12-2003 rFkk rglhynkj fiN¨j }kjk vkcafVr iÍk fnukad 6-9-2002 fLFkj j[ks tkrs gSaA 11- vkosnd }kjk ;g mYys[k fd;k x;k gS fd mldk ç'ukèkhu Òwfe esa ls 0-05 gsDVs;j Òwfe ij dCtk gS v©j mld¢ }kjk n¨ edku o 2 c¨fjax iai yxok, gq, gSaA ç'ukèkhu Òwfe dk caVu vukosnd d¢ i{k esa 6-9-2002 d¨] vFkkZr~ yxÒx 19 o"kZ iwoZ] fd;k x;k FkkA dysDVj f'koiqjh d¨ ;g funsZ'k fn, tkrs gSa fd os ;g tk¡p djok,¡ fd D;k vukosnd dh Òwfe ij vkosnd dk dCtk gSA ;fn ,slk ik;k tkrk gS] rc lafgrk dh èkkjk 250 varxZr dk;Zokgh dj vukosnd d¨ dCtk fnyk;k tk,A voSèk dCtk ik, tkus dh fLFkfr esa vukosnd d¢ vuqlwfpr tkfr d¢ g¨us d¢ dkj.k vuqlwfpr tkfr o vuqlwfpr tutkfr ¼vR;kpkj fuokj.k½ vfèkfu;e] 1989 dh èkkjk 3¼1½¼p½ varxZr çdj.k ntZ fd;k tk,] t¨ fuEukuqlkj mYysf[kr gS%& ^^¼p½ vuqlwfpr tkfr ;k vuqlwfpr tutkfr d¢ fdlh lnL; d¢ LokfeRokèkhu ;k mld¢ dCts esa ;k mld¨ vkcafVr ;k fdlh l{ke vfèkdkjh }kjk mld¨ vkoafVr fd, tkus d¢ fy, vfèklwfpr fdlh Òwfe d¨ ln¨"k vfèkÒ¨x esa ysxk ;k ml ij [ksrh djsxk ;k ,slh Òwfe d¨ varfjr djk ysxk(^^ bl lacaèk esa vuqlwfpr tkfr o vuqlwfpr tutkfr ¼vR;kpkj fuokj.k½ fu;e] 1995 d¢ fu;e 12¼4½ d¢ micaèk&1 vuqlkj vukosnd #-1 yk[k dh jkgr jkf'k feyus d¢ ik= g¨axsA