Amendment status not verified — confirm the current text below against the official source.
(l) The Board shall have the powers and f4ncuons of jurisdiction to entertain appeals and revise decision ;.tbe Board, · · · d h · · f 1 ·. ln revenue cases ans111g un er t e prov1s10ns o · t 1e enactments as are specified in the Schedule A . • · (2) On and from the commencement of this Act, the powers and jurisdiction to entertain appeals a nd revise decisions in revenue cases arising under the provisions of the enactments specified in sub-section (1) as was vested in the Assam High Court under the \ Act Assam Revenue Tribunal (Tra;,sfcr of Powers) Act, l~~r;' 1948; 1948 or in the auth•)rity ap point-:d by generni or special order of the State Govez nment referred to m the said Act shall cease and shall be transferred to the Board and on such transfer the Board shall have the powers and jurisdiction to entertain appeals and revise decisions. (3; Save and except those provided in sub-section (2) all appeals and : applications for revision in revenue cases as are instituted to the State Govern- ment or the authority appoin ted by general or special order of the State Goverp.ment by or u nd·cr any of the enactments specified , in · sub-section ( 1) shall deem to have been instituted- before the Board and shall be decided as if they were in sti tutcd before it. D . f