SEVA LAL vs SRI KANT .

The Supreme Court held that the second revision under Section 219 of the Uttar Pradesh Land Revenue Act, 1901, was maintainable, overturning the Allahabad High Court's decision which had set aside the Board of Revenue's order. The Court clarified that the Additional Commissioner was not required to refer the matter to the Board after dismissing the first revision under Section 218, as it was within the Board's jurisdiction to entertain the second revision. Consequently, the Court restored the order of the Board of Revenue, affirming the Naib Tehsildar's original decision from 1992.