# Mahatam Sharma v. State of U.P. & Ors

- **Citation:** (2024) 10 ILRA 266
- **Court:** High Court of Judicature at Allahabad
- **Decided:** 2024-10-03
- **Case number:** Writ-C No. 24737 of 2023
- **Bench:** Dr. Yogendra Kumar Srivastava
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/mahatam-sharma-v-state-of-u-p-ors-51170
- **Pages:** 8

## Headnote

Civil Law - Land Revenue Act, 1996 -
Sections 48 & 49 - The Uttar Pradesh Land
Revenue (Survey and Record Operations)
Rules, 1978 - Area under record or survey
operation - An order passed by the
Assistant Record Officer in an appeal
under Rule 27(3) of the Survey Rules,
1978, against the order of the Survey Naib
Tahsildar
under Rule
26(1),
can
be
challenged by filing a statutory revision
under Section 219 of the Land Revenue
Act before the Record Officer. Such an
order of the Assistant Record Officer in
an appeal under Rule 27(3) cannot be
challenged in a revision before the
Commissioner. In matters related to
survey
and
record
operations,
the
Commissioner has no role. The scheme
of the Act with regard to revision of
maps and records as contained under
Chapter IV of the Land Revenue Act
does not contemplate any control over
the record operations by the Divisional
Commissioner. Under Section 49, it is
the Record Officer appointed by the
State Government who is in charge of
the record operations so long as the
area is under the record or the survey
operations upon notification having
been issued under Section 48. (Para
28)

Disposed off. (E-5)

## Text

266 INDIAN LAW REPORTS ALLAHABAD SERIES
19. Therefore, the petitions are
allowed. Both the notices dated 07.10.2022
issued to the petitioner alleging deficiency
in the stamp duty on the two sale-deeds
executed in favour of the petitioner are set
aside. Consequentially, the orders dated
24.01.2024 passed by the Additional
District Magistrate (Finance and Revenue),
District - Ambedkar Nagar in Case
Nos.1226 of 2022 and 1228 of 2022, under
Section 47-A of the Indian Stamp Act,
1899, as also the orders dated 26.07.2024
passed by the Additional Commissioner
(Stamp), Ayodhya Division, Ayodhya in
Case Nos.581 of 2024 and 579 of 2024
under Section 56 (1-A) of the Indian Stamp
Act and the recovery certificates issued in
furtherance of the aforesaid notices and
orders, are also set aside.

20. As the proceedings have been
set aside by this Court because of defect in
notice, a liberty is granted to the opposite
parties to issued fresh notices to the
petitioner in accordance with law, keeping
in view the observations made in this
judgment.
----------
(2024) 10 ILRA 266
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 03.10.2024

BEFORE

THE HON'BLE DR. YOGENDRA KUMAR
SRIVASTAVA, J.

Writ-C No. 24737 of 2023

Mahatam Sharma ...Petitioner
Versus
State of U.P. & Ors. ...Respondents

Counsel for the Petitioner:
Sri Manu Mishra

Counsel for the Respondents:
C.S.C., Sri Munna Tiwari,Sri Sudhir Bharti,
Sri Aniruddha Chaturvedi

Civil Law - Land Revenue Act, 1996 -
Sections 48 & 49 - The Uttar Pradesh Land
Revenue (Survey and Record Operations)
Rules, 1978 - Area under record or survey
operation - An order passed by the
Assistant Record Officer in an appeal
under Rule 27(3) of the Survey Rules,
1978, against the order of the Survey Naib
Tahsildar
under Rule
26(1),
can
be
challenged by filing a statutory revision
under Section 219 of the Land Revenue
Act before the Record Officer. Such an
order of the Assistant Record Officer in
an appeal under Rule 27(3) cannot be
challenged in a revision before the
Commissioner. In matters related to
survey
and
record
operations,
the
Commissioner has no role. The scheme
of the Act with regard to revision of
maps and records as contained under
Chapter IV of the Land Revenue Act
does not contemplate any control over
the record operations by the Divisional
Commissioner. Under Section 49, it is
the Record Officer appointed by the
State Government who is in charge of
the record operations so long as the
area is under the record or the survey
operations upon notification having
been issued under Section 48. (Para
28)

Disposed off. (E-5)

(Delivered by Hon'ble Dr. Yogendra
Kumar Srivastava, J.)

1. Heard Sri Manu Mishra, learned
counsel for the petitioner, Sri Munna
Tiwari, appearing along with Sri Aniruddha
Chaturvedi, learned counsel appearing for
the respondent Nos. 5 and 6 and Sri
Abhishek Shukla, learned Additional Chief
Standing Counsel appearing for the State
respondents.
10 All. Mahatam Sharma Vs. State of U.P. & Ors.
267
2. The present petition has been
filed seeking quashing of order dated
26.08.2021/27.08.2021,
passed
by
the
Survey Nayab Tahsildar, the order dated
25.05.2022, passed by the Assistant Record
Officer, and the order dated 02.06.2023,
passed by the Additional Commissioner
(Judicial)
IInd,
Gorakhpur
Division,
Gorakhpur.

3. The facts of the case, as pleaded
in the writ petition, are being set out
hereinbelow.

4. The property in dispute is
described as an agricultural property being
Khata No. 364, Gata No. 103 to 109, area
measuring 0.92 hectares, situate in Village
Uttarashot,
Tehsil
Sadar,
District
Gorakhpur.

5. It is stated that after the death of
the original tenureholder, Smt. Maharaji,
the name of the father of the petitioner,
namely, Naresh, was recorded in the
revenue records as 'Sirdar' on 29.03.1973.

6. Thereafter, pursuant to an order
dated 26.08.2021, passed by the Survey
Naib Tahsildar, the name of one Sambhu,
the respondent No. 5, was mutated in the
revenue records, on 27.08.2021.

7. In the meantime, the father of
the petitioner, namely, Naresh, died and
against the order dated 26.08.2021, passed
by the Survey Naib Tahsildar, the petitioner
preferred an appeal before the Assistant
Record Officer, Gorakhpur, registered as
Appeal No. 75 of 2021 (re-numbered as
1680) [Mahatam Vs. Sambhu], under
Section 27(3) of the U.P. Land Revenue
(Survey and Record Operations) Rules,
19781. The aforesaid appeal was dismissed
by an order dated 25.05.2022.
8. Aggrieved with the aforesaid
order dated 25.05.2022, the petitioner
preferred
a
revision
before
the
Commissioner,
Gorakhpur
Division,
Gorakhpur, registered as Case No. 768 of
2022 [Mahatam Sharma Vs. Sabhu]. The
revision was dismissed by order dated
02.06.2023, as being not maintainable.

9. Counsel for the petitioner has
confined his challenge to the order passed
by the revisional court on the question of
maintainability of the revision.

10. Learned counsel has contended
that the revisional court has erred in
holding the revision to be not maintainable
against the order passed by the Assistant
Record Officer, under Rule 27(3) of the
Rules 1978, whereas the said rule itself
provides the remedy of revision, as
contemplated under Section 219 of the U.P.
Land Revenue Act, 19012.

11. Counsel for the respondents
has refuted the aforesaid submission by
pointing out that in matters relating to
survey
and
record
operations,
the
Commissioner has no role, and it is for this
reason that the revisional authority has held
the revision to be not maintainable before
the court of Commissioner.

12. Counsel for the respondents,
however, does not dispute that the order
dated 25.05.2022, passed by the Assistant
Record Officer, would be subject to the
remedy of a statutory revision, under
Section 219, though not before the
Commissioner, but before the Record
Officer.

13 . In order to appreciate the rival
contentions, the relevant provisions under
268 INDIAN LAW REPORTS ALLAHABAD SERIES
the Land Revenue Act, would be required
to be referred.

14. Chapter IV of the Land
Revenue Act relates to revision of maps
and records, and it deals with survey and
record operations. The record operations
are to be notified by the State Government
with the publication of a notification under
Section 48, and upon the notification being
issued, the area in question would be under
survey and record operations, and all the
powers regarding correction of revenue
papers shall vest in the Record Officer or
the Assistant Record Officer.

15. The provisions under Chapter
IV of the Land Revenue Act relating to
notification
of
Record
Officers,
appointment of Record Officers, powers of
Record
Officers,
and
other
related
provisions, which are relevant for the
purposes of controversy involved in the
present
case,
are
being
reproduced
hereinbelow:

 "48.
Notification
of
record
operations. -

 If the State Government thinks
that, in any district or other local area, a
general or partial revision of the records or
a resurvey, or both, should be made, it shall
publish a notification to that effect.

 Effect of notification. - And
every such local area shall be held to be
under record or survey operation or both, as
the case may be, from the date of the
notification until the issue of another
notification declaring the operations to be
closed therein.

 49. Record Officers. - The State
Government may appoint an officer,
hereinafter called the Record Officer, to be
in charge of the record operations or the
survey, or both, as the case may be, in any
local area and as many Assistant Record
Officers, as to it may seem fit, and such
officers shall exercise all the powers
conferred on them by this Act so long as
such local area is under record or survey
operations, as the case may be

 50. Powers of Records Officer
as to erection of boundary marks. -
When any local area is under survey
operations, the Record Officer may issue a
proclamation directing all Gaon Sabhas and
bhumidhars to erect, within fifteen days,
such boundary marks as he may think
necessary to define the limits of the villages
and fields; and in default of their
compliance within the time specified in the
proclamation, he may cause such boundary
marks to be erected, and the Collector shall
recover the cost of their erection from the
Gaon Sabhas or bhumidhars concerned.

 51. Decision of disputes. - In
case of any dispute concerning any
boundaries, the Record Officer shall decide
such dispute in the manner prescribed in
Section 41.

 52. Records to be prepared in
re-survey. - When any local area is under
survey operations the Record Officer shall
prepare for each village therein a map and
field-book, which shall thereafter be
maintained by the Collector as provided by
Section 28, instead of the map and fieldbook previously existing.

 53. Preparation of new recordof-rights. - Where any local area is under
record operation, the Record Officer shall
frame for each village therein the record
specified in Section 32 and the record so
10 All. Mahatam Sharma Vs. State of U.P. & Ors.
269
framed shall thereafter be maintained by
the Collector, instead of the record
previously maintained under Section 33.

 54. Undisputed entries and
disposal of disputes regarding entries by
Record Officer. - (1) For revising the map
and records under this chapter, the Record
Officer shall, subject to the provisions
hereinafter contained, cause to be carried
out survey, map correction, field to field
Partal and test and verification of current
annual register in accordance with the
procedure prescribed.

 (2) After the test and verification
of the current annual register in accordance
with sub-section (1), the Naib-Tahsildar
shall correct clerical mistakes and errors, if
any, in such register, and shall cause to be
issued to the concerned tenure-holder and
other persons interested, notices containing
relevant extracts from the current annual
register and such other records as may be
prescribed,
showing
their
rights
and
liabilities in relation to land and mistakes
and
disputes
discovered
during
the
operations mentioned in the said subsection.

 (3) Any person to whom notice
under sub-section (2) has been issued may,
within twenty-one days of the receipt of
notice, file before the Naib-Tahsildar
objection in respect thereof disputing the
correctness or nature of the entries in such
records or extracts.

 (4) Any person interested in the
land may also file objection before the
Naib-Tahsildar at any time before the
dispute is settled in accordance with subsection (5), or before the Assistant Record
Officer, at any time before the objections
are decided in accordance with sub-section
(6).

 (5) The Naib-Tahsildar shall -

 (a) where objections are filed in
accordance with sub-section (3) or subsection (4) after hearing the parties
concerned; and

 (b) in any other case after making
such inquiry as he may deem necessary
correct the mistake, and settle the dispute,
by
conciliation
between
the
parties
appearing before him, and pass orders on
the basis of such conciliation.

 (6) The record of all cases which
cannot be disposed of by the NaibTahsildar by conciliation as required by
sub-section (5), shall be forwarded to the
Assistant Records Officer who shall
dispose of the same, in accordance with the
provisions of Sections 40, 41 or 43, as the
case may be, and where the dispute
involves a question of title, he shall decide
the same after a summary inquiry.

 (7) Where after the summary
inquiry under sub-section (6), the Assistant
Record Officer is satisfied that the land in
dispute belongs to the State Government or
a local authority, he shall cause the person
in unauthorised occupation of such land to
be evicted and may, for that purpose use or
cause to be used such force as may be
necessary.

(8) Every order of the Assistant
Record Officer -

 (a) made under sub-section (6)
shall, subject to the provisions of Sections
210 and 219, be final;
270 INDIAN LAW REPORTS ALLAHABAD SERIES
 (b) made under sub-section (7)
shall subject to the result of any suit which
the aggrieved person may file in any Court
of competent jurisdiction, be final.

 55. Particulars to be stated in the
list of cultivators. - The register of persons
cultivating or otherwise occupying land
specified in Section 32 shall specify as to
each tenure-holder the following particulars
:-

 (a)
the
class
of
tenure
as
determined by the Uttar Pradesh Zamindari
and Land Reforms Act, 1950;

 (b) the revenue or rent payable by
the tenure-holder, and

 (c) any other conditions of tenure
which the State Government may by rules
made under Section 234 require to be
recorded.

 Explanation. - For the purposes of
this section the year for which the register
is prepared shall be reckoned as a complete
year.

 56. [* * *]

 57. Presumption as to entries. -
All entries in the record-of-rights prepared
in accordance with the provisions of this
Chapter shall be presumed to be true until
the contrary is proved; and all decisions
under this Chapter in cases of dispute shall,
subject to the provisions of sub-section (3)
of Section 40, be binding on all revenue
courts in respect of the subject-matter of
such disputes; but no such entry or decision
shall affect the right of any person to claim
and establish in the Civil Court any interest
in land which requires to be recorded in the
registers prescribed by Section 32."
16. The Board of Revenue, Uttar
Pradesh, with the previous sanction of the
State Government, and in exercise of
powers under Section 234 of the Land
Revenue Act, read with Section 21 of the
U.P. General Clauses Act, 1904, made the
rules, namely, "The Uttar Pradesh Land
Revenue (Survey and Record Operations)
Rules, 1978", notified by means of
Notification dated June 21, 1978.

17. The provisions relating to
disposal of mistakes and disputes in land
records, as set out in Rules 23, 24, 25, 26
and 27, which are relevant for the purposes
of present case, are being extracted below:

 "24. (1) The Survey Lekhpal shall
make necessary number of copies of the
notices, containing relevant extracts in
Survey Form-X Khatauni Slip in respect of
all the holdings in the basic annual register,
after the orders of the Survey NaibTahsildar mentioned in Rule 23 have been
given effect to. The Survey Kanungo shall
check all the notices and at least 25 percent
of the notices shall also be checked by the
Survey Naib-Tahsildar to ensure their
accuracy.

 (2) The notices together with the
Khatauni slips shall be issued under the
signatures of the Survey Naib-Tahsildar to
the tenure-holders concerned and persons
interested.

 (3) The record of service of
notice-cum-Khatauni
Slip
shall
be
maintained in the Khatauni Terij in Survey
Form-XI.

 (4) Notices in respect of land
belonging to the Government Departments
shall be sent to the Heads of the district
offices.
Notices
in
respect
of
land
10 All. Mahatam Sharma Vs. State of U.P. & Ors.
271
belonging to or vested in the Gaon Sabha,
or other local authourity shall be sent to the
pradhan of the Gaon Sabha or the
Chairman of Local Authority as the case
may be.

 (5) Any tenure-holder or any
other person aggrieved by any entry in any
Khata may file an objection in writing
giving the grounds of his objection to the
Survey Naib-Tahsildar within twenty-one
days of the service of notice.

 (6) Office copies of the notices
issued shall be kept on the common file for
so long as they are not made part of
separate files.

 25.
The
objections
received
against the entries made in the Khatauni
slip shall be entered in Misil-Band Register
in Survey Form-XII.

 26. (i) The Survey Naib-Tahsildar
shall then proceed to make enquiries into
all the disputes and claims (other than
clerical mistakes) and also objections, if
any, received in respect of entries made in
the Khatauni slips in the village itself. In
deciding
disputes
on
the
basis
of
conciliation under Section 54, he shall
record the terms of conciliation in the
presence of at least two members of the
Land Management Committee in the
relevant column of the list of mistakes and
disputes in Survey Form - VI (Part II).
These terms shall be read over to parties
concerned and their signatures or thumbimpressions obtained. The members of the
Land Management Committee present shall
also sign the terms of conciliation. The
Survey Naib-Tahsildar thereafter shall
record orders in the relevant column of
Survey Form VI deciding the disputes in
terms of conciliation specifying the precise
entries to be made in records. No ex party
order or order in default or order in respect
of land belonging to the State Government
or vested in Gaon Sabha shall be passed by
the Survey Naib-Tahsildar.

 (2) The cases that cannot be
disposed of by the Survey Naib-Tahsildar
in terms of conciliation in accordance with
the provision of sub rule (1) shall be
referred by him to the Assistant Record
Officer for disposal. While doing so the
Survey Naib-Tahsildar may fix a date and
place for the disposal of the cases by the
Assistant Record Officer and communicate
the same to the parties concerned before
him and issue notices to the parties not so
present.

 27. (1) The case received from
the Survey Naib-Tahsildar shall be entered
in the Misal Band Register, in Survey Form
XII in the office of the Assistant Record
Officer.

 (2) On the date fixed under subrule (2)of rule 26 or on subsequent date
fixed for the purpose, the Assistant Record
Officer shall hear the parties, and decide
the objections.

 (3) Any person aggrieved by the
order of Survey Naib-Tahsildar made under
sub-rule (1) of rule 26 may file, within
twenty-one days from the date of order, an
appeal before the Assistant Record Officer
whose order shall subject to the provisions
of Section 219 be final.

 (4) Any person aggrieved by the
order of the Assistant Record Officer under
sub-rule (2) of Rule 27 may file within
thirty days from the date of order, an appeal
before the Record Officer under Section
210 of the Act."
272 INDIAN LAW REPORTS ALLAHABAD SERIES
18. For the purpose of revision of
maps and records, in respect of an area
which has been notified, the Record Officer
has been enjoined with the responsibility to
carry out survey, map correction, field to
field partal, and test and verification of
current annual register in accordance with
the procedure prescribed, as per terms of
sub-section (1) of Section 54 of the Land
Revenue Act. The Naib Tahsildar, is
thereafter, entrusted with the duty to correct
clerical mistakes and errors in the current
annual register with due notice to the
concerned tenure-holders and other persons
interested. Upon objections being filed, the
parties
concerned
are
to
be
given
opportunity of hearing, and after making
such inquiry, as may be necessary, the Naib
Tahsildar, is to correct the mistakes and
settle the disputes by conciliation between
the parties, and pass orders on the basis of
such conciliation.

19. The records of conciliation are
to be forwarded to the Assistant Record
Officer, who is to dispose of the same, in
accordance with the provisions of Sections
40, 41 or 43, and where the dispute
involves a question of title, he is to decide
the same after summary inquiry.

20. Every such order of the Record
Officer, as per terms of sub-section (8) of
Section 54, shall, subject to the provisions
of Sections 210 and 219 is to be final.

21. In terms of Rule 26 of the
Survey Rules, the Survey Naib Tahsildar is
to make inquiries into all the disputes and
claims and also objections if any received
in respect of entries made in the Khatauni
slips, and thereafter is to record orders in
the relevant column of the Survey Form -
VI deciding the dispute in terms of
conciliation specifying the precise entries
to be made in the records.

22. As per the terms of sub-rule (3)
of Rule 27, any person aggrieved by the
order of the Survey Naib Tahsildar made
under sub-rule (1) of Rule 26 may file
within twenty-one days from the date of
order, an appeal before the Assistant
Record Officer whose order shall subject to
the provisions of the Section 219 be final.

23. The aforesaid scheme as set
out in Survey Rules, provides that the order
to be passed by the Survey Naib Tahsildar
in regard to the disputes and claims in
respect of the entries made in the Khatauni,
would be subject to an appeal before the
Assistant Record Officer, and the said order
shall subject to the provisions of Section
219, be final.

24. Section 219 of the Land
Revenue Act, confers the power of revision
upon the Board or the Commissioner or the
Additional Commissioner or the Collector or
the Record Officer or the Settlement Officer,
to call for the record of any case decided or
proceeding held by any subordinate revenue
court in which no appeal lies or where an
appeal lies but has not been preferred.

25. The provision relating to
appointment
of
Commissioners
of
Divisions is contained under Section 12 of
the Land Revenue Act, and in terms thereof
the State Government is to appoint in each
division a Commissioner, who shall within
his division exercise the powers and
discharge the duties conferred and imposed
on a Commissioner under the Act, or under
any other law for the time being in force
and who shall exercise authority over all
the revenue officers in his division.
10 All. Garden View Owners Welfare Assn. Thru. Secy & Anr. Vs. The Dy. Registrar Firms
 Socities & Chits Lko. & Ors.
273
26. The subject matter relating to
revision of maps and records has been
placed under a separate chapter, namely,
Chapter IV of the Land Revenue Act. Upon
notification being published by the State
Government under Section 48, in respect of
any area which is to be brought under
record operations, the State Government
may appoint a Record Officer to be in
charge of the record operations or the
survey for the area and also Assistant
Record Officers, who shall exercise all the
powers conferred on them by the Act so
long as the said area is under record or
survey operations.

27. The scheme of the Act with
regard to revision of maps and records as
contained under Chapter IV of the Land
Revenue Act, does not contemplate any
control over the record operations by the
Divisional Commissioner. Under Section
49, it is the Record Officer appointed by
the State Government who is in charge of
the record operations so long as the area is
under the record or the survey operations
upon notification having been issued under
Section 48.

28. The order passed by the
Assistant Record Officer in an appeal under
sub-rule (3) of Rule 27 of the Survey Rules,
1978, against an order of the Survey Naib
Tahsildar under sub-rule (1) of Rule 26,
would therefore be subject to a revision to
be filed before the Record Officer, and not
the Commissioner, under the revisional
jurisdiction conferred under Section 219 of
the Land Revenue Act.

29. The order dated 02.06.2023
passed by the Additional Commissioner,
holding that a revision against an order
passed by the Assistant Record Officer
under Rule 27(3) of the Survey Rules,
would not be entertainable, before the court
of Commissioner, therefore cannot be said
to suffer from any error or illegality so as to
warrant interference.

30. Counsel appearing for the
petitioner has not been able to dispute the
aforesaid legal position.

31. Accordingly, learned counsel
submits that he does not wish to press the
petition and that the petitioner would seek
redressal of his grievances against the order
dated 25.05.2022, passed by the Assistant
Record Officer, by availing the remedy of a
statutory
revision
before
the
Record
Officer.

32. The petition stands disposed of
accordingly.

33. Office to return the certified
copy(ies) of the order(s) to the counsel for
the petitioner after retaining photostat
copy(ies) of the same.
----------
(2024) 10 ILRA 273
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: LUCKNOW 15.10.2024

BEFORE

THE HON'BLE SUBHASH VIDYARTHI, J.

Writ-C No. 1001034 of 2015

Garden View Owners Welfare Assc. Thru
Secy. & Anr. ...Petitioners
Versus
The Dy. Registrar Firms Societies & Chits
Lko. & Ors. ...Respondents

Counsel for the Petitioners:
Ankit Srivastava

Counsel for the Respondents: