The Gujarat Revenue Tribunal Act, 1957

{
    "id": 649,
    "slug": "gujarat-revenue-tribunal-act-1957",
    "title": "The Gujarat Revenue Tribunal Act, 1957",
    "short_title": "The Gujarat Revenue Tribunal Act, 1957",
    "act_number": "31",
    "act_year": 1958,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "valid",
    "enactment_date": "1958-04-10",
    "description": "The Gujarat Revenue Tribunal Act, 1957",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement.",
            "chapter": null,
            "content": "(1) This act may be called the Bombay Revenue Tribunal Act, 1957.\r\n(2) It extends to the whole of the 2\r\n[State of Gujarat].\r\n(3) It shall come into force on such date as the State Government may, by\r\nnotification in the Official Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (a)",
            "chapter": null,
            "content": "(a) ''prescribed\" means prescribed by rules made under this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 2
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (b)",
            "chapter": null,
            "content": "(b) \"President\" means the President of the Tribunal;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 3
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (c)",
            "chapter": null,
            "content": "(c) \"Tribunal\" means the 3\r\n[Gujarat] Revenue Tribunal constituted under\r\nsection 3",
            "footnote": "",
            "is_definition": true,
            "sort_order": 4
        },
        {
            "number": "3",
            "title": "Section 3. Gujarat Revenue Tribunal.",
            "chapter": null,
            "content": "(1) There shall be established, for the State of 3\r\n[Gujarat], a Tribunal, to be\r\ncalled the 3\r\n[Gujarat] Revenue Tribunal.\r\n(2) The Tribunal shall consist of the President, and such number of other\r\nmembers, as may be appointed by the State Government.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "4",
            "title": "Section 4. President and Members.",
            "chapter": null,
            "content": "The qualifications of the President and other members constituting the Tribunal,\r\nthe period for which they shall hold office, and their conditions of service, shall be\r\nsuch as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "5",
            "title": "Section 5. Vacancy and temporary absence.",
            "chapter": null,
            "content": "(1) If any vacancy occurs by reasons of the death, resignation or expiry of the\r\nappointment, or termination of the appointment, of the President or other\r\nmember , or for any other cause whatsoever, such vacancy shall be filled by\r\nappointment of a duly qualified person.\r\n(2) If any member of the Tribunal becomes, by reasons of illness or other\r\ninfirmity, temporarily incapable of performing the duties of his office, the\r\nState Government may appoint some other person to discharge his duties for\r\nany period not exceeding six months at one time and the person so appointed\r\nshall during that period have the same powers as the person in whose place he\r\nis appointed.\r\n(3) Until the vacancy of the office of the President is filled, the senior-most\r\nmember shall act as President.\r\n(4) The Tribunal shall not be deemed to be invalidly constituted merely by\r\nreason of any vacancy or temporary absence referred to in the foregoing subsections,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "6",
            "title": "Section 6. Registrar and Deputy Registrars.",
            "chapter": null,
            "content": "The State Government may, by notification in the Official Gazette, appoint a\r\nRegistrar of the Tribunal having such qualifications as may be prescribed ; and may\r\nalso appoint, in like manner, such number of Deputy Registrars, having such\r\nqualifications, as may be prescribed, for such areas as may be specified in the\r\nnotification.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "7",
            "title": "Section 7. Headquarters.",
            "chapter": null,
            "content": "The headquarters of the Tribunal shall be 4\r\n[at such place as the State Government\r\nmay by order direct",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "8",
            "title": "Section 8. Place of sitting.",
            "chapter": null,
            "content": "The Tribunal shall ordinarily sit at the headquarters, but may sit at any other place\r\nconvenient for the transaction of business, in the 5\r\n[ State of Gujarat ], as the\r\nPresident, with the approval of the State Government, may direct by general of\r\nspecial order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "9",
            "title": "Section 9. Jurisdiction of Tribunal.",
            "chapter": null,
            "content": "(1) Subject to the provisions of this section, the Tribunal shall have\r\njurisdiction to entertain and decide appeals from and revise decisions and\r\norders of officers, not below the rank of a Collector or Deputy Commissioner,\r\nin respect of cases arising under the provisions of the enactments specified in\r\nthe First Schedule.\r\n(2) Save as expressly provided in any enactment for the time being in force,\r\nthe State Government may, by notification in the Official Gazette, direct that\r\nthe Tribunal shall also have jurisdiction to entertain and decide appeals from,\r\nand receive decisions and orders of, such persons, officers and authorities in\r\nsuch other cases as the State Government may determine; and for that\r\npurpose the State Government may, by notification in the Official Gazette,\r\nadd to, amend or omit, any of the enteries in the First Schedule, and there\r\nupon the Tribunal shall have jurisdiction in such matter and the jurisdiction of\r\nany other persons, officer or authority therein shall cease.\r\n(3) The State Government may, at any time, in like manner, cancel such\r\nnotification or omit any entry from the First Schedule and resume to itself\r\nsuch jurisdiction :\r\nProvided that nothing herein shall prevent the State Government after\r\nsuch resumption of jurisdiction from conferring any such jurisdiction on any\r\nother person, officer or authority.\r\n(4) Notwithstanding anything contained in any other law for the time being in\r\nforce, when the Tribunal has jurisdiction to entertain and decide appeals from\r\nand revise decisions and orders of, any person, officer or authority in any\r\nmatter aforesaid, no other person, officer or authority shall have jurisdiction\r\nto entertain and decide appeals from and revise decisions or orders of such\r\nperson, officer or authority in that matter.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "10",
            "title": "Section 10. Jurisdiction barred in certain cases.",
            "chapter": null,
            "content": "(1) The Tribunal shall have no jurisdiction in any matter which is sub-judice\r\nin a court of law.\r\n(2) The Tribunal shall also have no jurisdiction in respect of a matter which in\r\nits opinion involves a question as to the validity of any Act, Ordinance or\r\nRegulation or any provision contained in an Act, Ordinance or Regulation,\r\nthe determination of the invalidity of which in its opinion is necessary to the\r\ndisposal of that matter.\r\nExplanation-In this section \"Regulation\" means any Regulation of the Bombay\r\nCode of Regulation as defined in the General Clauses Act, 1897, or in a General Clauses\r\nAct in force in any part of the State.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "11",
            "title": "Section 11. Jurisdiction of State Government resumed.",
            "chapter": null,
            "content": "Subject to the provisions of this Act, all jurisdiction in respect to any matter\r\nconcerning the revenue or concerning any act ordered or done in the collection\r\nthereof, which immediately before the commencement of this Act, vested in, and was\r\nexercisable by, the State Government or any Tribunal or Board of Revenue and which\r\nis not expressly conferred by this Act on the Tribunal established under this Act and\r\nnot conferred or deemed to be conferred on any person, officer or authority by or\r\nunder any other law for the time being in force, shall be deemed to have been\r\nresumed to, or, as the case may be, continued in, the State Government and shall be\r\nexercisable by that Government:\r\nProvided that nothing herein shall prevent the State Government from\r\nconferring any such power or jurisdiction, resumed to or continued in that\r\nGovernment on the Tribunal, or such other person, officer or authority as it thinks fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "12",
            "title": "Section 12. Powers of Tribunal under other laws not affected.",
            "chapter": null,
            "content": " Nothing contained in this Act shall affect any powers or functions of the Tribunal\r\nconferred on it or which may be conferred on it, by or under any other law for the\r\ntime being in force to entertain and decide any appeals, applications for revision, or\r\nother proceedings",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "13",
            "title": "Section 13. Tribunal to have powers of a Civil Court.",
            "chapter": null,
            "content": "(1) In exercising the jurisdiction conferred upon it by or under this, Act, the\r\nTribunal shall have all the powers of a Civil Court for the purpose of taking\r\nevidence on oath, affirmation or affidavit, of summoning and enforcing the\r\nattendance of witnesses, of compelling discovery and the production of\r\ndocuments and material objects, requisitioning any public record or any copy\r\nthereof from any Court or office, issuing commissions for the examination of\r\nwitnesses or documents, and for such other purposes as may be prescribed;\r\nand the Tribunal shall be deemed to be a Civil Court for all the purposes of\r\nsections 195, 480 and 482 of the Code of Criminal Procedure, 1898, and its\r\nproceedings shall be deemed to be judicial proceedings within the meaning of\r\nsections 193, 219 and 228 of the Indian Penal Code.\r\n(2) In the case of any affidavit to be filed, any officer appointed by the\r\nTribunal in this behalf may administer the oath to the deponent.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "14",
            "title": "Section 14. Practice and procedure.",
            "chapter": null,
            "content": "(1) Subject to the provisions of this Act and to the previous approval of the\r\nState Government, the President may make regulations for regulating the\r\npractice and procedure of the Tribunal, including the award of costs by the\r\nTribunal, the levy of any process fee, the right of audience before the\r\nTribunal, the sittings of the members either singly, or in benches constituted\r\nby the President ( or such member as is authorised by him from amongst the\r\nmembers of the Tribunal), the disposal by the Tribunal, or a bench thereof, of\r\nany proceedings before it notwithstanding that in the course thereof there has\r\nbeen a change in the persons sitting as members of the Tribunal or bench; and\r\ngenerally for the effective exercise of its powers and discharge of its\r\nfunctions under this Act. Where any members sit singly or where any benches\r\nare constituted, such member or bench shall exercise and discharge all the\r\npowers and functions of the Tribunal.\r\n(2) The regulations made under this section shall be published in the Official\r\nGazette",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "15",
            "title": "Section 15. State Government to be heard in certain cases.",
            "chapter": null,
            "content": "(1) If at any stage in any proceedings before the Tribunal it appears to the\r\nTribunal that the proceedings raise a question, as to the interpretation of a\r\nlaw, and which is of such a nature and of such public importance that it is\r\nexpedient to issue notice to the State Government, the Tribunal shall issue\r\nnotice to that Government and that Government may, if it thinks fit, appear\r\nand the Tribunal shall then hear the State Government before deciding the\r\nquestion.\r\n(2) If it appears to the State Government that in its opinion the interpretation\r\nof a provision of law in any proceedings before the Tribunal, is of such a\r\nnature and of such public importance that it is expedient that the State\r\nGovernment be heard before decision of the question, it may apply to the\r\nTribunal in such proceedings to be heard; and the Tribunal shall not decide \r\n",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "16",
            "title": "Section 16. No appeal to lie.",
            "chapter": null,
            "content": "No appeal shall lie to the State Government against any order passed by the\r\nTribunal in the exercise of its powers of appeal or revision under section 9",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "17",
            "title": "Section 17. Review of orders of Tribunal.",
            "chapter": null,
            "content": "(1) The Tribunal may, either on its own motion or on the application of any\r\nparty interested, and where the State Government is heard under section 15 on\r\nthe application by that Government, review its own decision or order in any\r\ncase, and pass in reference thereto such order as it thinks just and proper :\r\nProvided that no such application made by any party shall be\r\nentertained, unless the Tribunal is satisfied that there has been the discovery\r\nof new and important matter or evidence which after the exercise of due\r\ndiligence was not within the knowledge of such party or could not be\r\nproduced by him at the time when its decision was made, or that there has\r\nbeen some mistake or error apparent on the face of the record, or for any\r\nother sufficient reason :\r\nProvided further that, no such decision or order shall be varied or revised, unless\r\nnotice has been given to the parties interested to appear and be heard in support of such\r\norder.\r\n(2) An application for review under sub-section (1) by any party or, as the\r\ncase may be, by the State Government shall be made within 90 days from the\r\ndate of the decision or order of the Tribunal :\r\nProvided that in computing the period of limitation, the provisions of the Indian\r\nLimitation Act, 1908, applicable to applications for review of a judgment or order of a\r\nCivil Court Shall, so far as may be, apply to applications for review under this section.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "18",
            "title": "Section 18. Manner of executing orders passed by Tribunal.",
            "chapter": null,
            "content": "All orders passed by the Tribunal shall be executed in the same manner in which\r\nsimilar orders, if passed by the State Government or other competent authority, as the\r\ncase may be, could have been executed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "19",
            "title": "Section 19. Exemption from Court-fees.",
            "chapter": null,
            "content": "Notwithstanding anything contained in the Court-fees Act, 1870, or any\r\ncorresponding law in force in any part of the 6\r\n[State of Gujarat] no court-fee shall be\r\nlevied on any appeal or application made to the Tribunal:\r\n7\r\n[Provided that where the Tribunal exercises any powers or functions under\r\nany tenancy law or other special law and that law provides for the levy of court-fee\r\non any appeal or application to the Tribunal, nothing contained in this section shall\r\naffect the provision for levy of such fee.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "20",
            "title": "Section 20. Rules",
            "chapter": null,
            "content": "(1) The State Government may, by notification in the Official Gazette, make\r\nrules consistent wich the provisions of this Act for carrying into effect the\r\npurposes of this Act.\r\n(2) In particular and without prejudice to the generality of the foregoing\r\nprovision, such rules may provide for the following matters, namely : -\r\n(a) the qualifications of the President and other members of the Tribunal ;\r\n(b) the period of office and the terms and conditions of service of the President\r\nand other members of the Tribunal ;\r\n(c) the qualifications of the Registrar and Deputy Registrars;\r\n(d) any other powers of a Civil Court which may be vested in the Tribunal.\r\n(3) Such rules shall be subject to the condition of previous publication",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "21",
            "title": "Section 21. Repeals, savings and construction.",
            "chapter": null,
            "content": "(1) On the commencement of this Act, the following Acts and provisions, that\r\nis to say,-\r\nNo appeal to lie.\r\nReview of orders of\r\nTribunal.\r\nIX of 1908.\r\nManner of\r\nexecuting orders\r\npassed by Tribunal.\r\nExemption from\r\ncourt- fees.\r\nVII of 1870.\r\nRules.\r\nRepeals, savings\r\nand construction.\r\nThe Bombay Revenue Tribunal Act, 1957\r\n7 of 9\r\n(i) the Bombay Revenue Tribunal Act, 1939;\r\n(ii) the Bombay Revenue Tribunal Act, 1939, as extended to the Kutch area of\r\nthe State of Bombay;\r\n(iii) the Saurashtra Revenue Tribunal Ordinance, 1949;\r\n(iv) the Hyderabad Board of Revenue Regulation 1358 F;\r\n(v) Chapter II of the Madhya Pradesh Land Revenue Code, 1954, shall be\r\nrepealed ;\r\nProvided that such repeal shall not affect-\r\n(a) the previous operation of any law so repealed, or anything duly done or\r\nsuffered thereunder; or\r\n(b) any right, privilege, obligation or liability acquired, accrued or incurred\r\nunder any law so repealed; or\r\n(c) any penalty or forfeiture incurred in respect of any thing done against any\r\nlaw so repealed ;\r\nand any investigation, proceeding or remedy in respect of any right, privilege,\r\nobligation, liability, penally or forfeiture as aforesaid shall be instituted or\r\nenforced before the Tribunal, and if any proceeding is pending, immediately\r\nbefore the commencement of this Act, before any Tribunal, Board of Revenue or\r\nother authority constituted or appointed under the provisions of any law so\r\nrepealed, it shall on the commencement of this Act stand transferred to the\r\nTribunal established under this Act, and such proceeding shall be continued and\r\ndisposed of before such Tribunal and the Tribunal shall have jurisdiction to\r\nentertain and decide all such matters :\r\nProvided further, but subject to the preceding proviso, anything done or\r\naction taken (including any rules, regulations and forms made or issued and in\r\nforce immediately before the commencement of this Act, all notices issued,)\r\nunder any such law repealed shall, in so far as it is not inconsistent with the\r\nprovisions of this Act, be deemed to have been done or taken under the\r\ncorresponding provisions of this Act, and shall continue to be in force\r\naccordingly, unless and until superseded by anything done or any action taken\r\nunder this Act.\r\n(2) Any reference to the law repealed or any provisions thereof as aforesaid,\r\nor to any tribunal, Board of Revenue or other authority constituted by the\r\nlaws so repealed, in any law for the time being in force or in any instrument\r\nor other document, shall be construed as a reference to this Act or the relevant\r\nprovision thereof, or to the Tribunal respectively and the Tribunal shall have\r\nand exercise all the powers under any such law, instrument or document.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "22",
            "title": "Section 22. Consequential amendments.",
            "chapter": null,
            "content": ". The Acts or provisions thereof set out in column one of the Second Schedule shall\r\nbe amended in the manner and to the extent specified in column two thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "23",
            "title": "Section 23. Transition from existing tribunal, Board of Revenue or other authority to the",
            "chapter": null,
            "content": "The Tribunal to be constituted under section 3 of this Act may be constituted at\r\nany time after the passing of this Act and before its commencement; but the Tribunal\r\nso constituted shall not begin to function (except as to the framing of regulations and\r\nas to other matters referred to in section 22 of the Bombay General Clauses Act,\r\n1904) till the commencement of this Act; and on such commencement, any other\r\ntribunal, Board of Revenue or corresponding body, shall be deemed to be dissolved\r\nand the members thereof shall be deemed to have vacated their office.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        }
    ],
    "metadata": {
        "Act ID": "195831",
        "Act Number": "31",
        "Enactment Date": "1958-04-10",
        "Act Year": "1958",
        "Short Title": "The Gujarat Revenue Tribunal Act, 1957",
        "Department": "Revenue Department",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:52:49"
}