State Of Uttaranchal vs M/S. Golden Forest Co. (P) Ltd

The Supreme Court held that the Board of Revenue, U.P. lacked jurisdiction to decide revisions after the enactment of the Uttar Pradesh Reorganisation Act, 2000, as per Section 91 of the Act, which mandates the transfer of pending proceedings to the newly formed State of Uttranchal. The Court emphasized that the revisions were decided post the Reorganisation Act's effective date, thus rendering the Board's order invalid. Consequently, the appeals were allowed, and the orders of the Board of Revenue were set aside.