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 hear revisions after the creation of the State of Uttranchal under the Uttar Pradesh Reorganisation Act, 2000, specifically citing Section 91 of the Act. The Court established that proceedings pending before the Board were transferred to the newly formed state, thus rendering the Board's subsequent decision invalid. The appeal was allowed, and the orders of the Board of Revenue were set aside, affirming the jurisdictional issue raised by the appellant.