14. . In the exercise of its jurisdiction under section 12, the Board of Revenue shall, as far as may be, follow the procedure laid down by or under the U. P. Land Revenue Act. 1901, and the provisions of section 8 of the said Act shall mutatis mutandis apply as if a proceeding under section 12 were a judicial proceeding under the said Act:
Provided that where members of the Board of Revenue are equally divided as to any order to be made in revision, the matter shall be referred for decision to a third member.
Provided that where members of the Board of Revenue are equally divided as to any order to be made in revision, the matter shall be referred for decision to a third member.
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Section 1 · Short title, extent and commencementSection 2 · Definition, U.P. Act III of 1901, Act XI of 1922, U.P. Act l of 1951, Act II of 1912, Act XI of 1932, Act V of 1908, U. P. Act III of 1901, U.P. Act XVII of 1939, U.P. Act I of 1951,Section 3 · Charge of Holding Tax.Section 4 · Land Holding, Act XXI of 1860.Section 5 · Annual value.Section 6 · Assessing authority.Section 7 · Notice regarding return of land holdings.Section 8 · Assessments.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.