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1[12. Certain powers of State Government to be exercisable by Board of Revenue
or Financial Commissioner.--The powers conferred on a State Government by sections
4 (1), 5 (1) and 10 may, in a State for which there is a Board of Revenue or a Financial
Commissioner, be exercised in the like manner and subject to the like conditions by such
Board or Financial Commissioner, as the case may be: Provided that rules made by a
Board of Revenue or Financial Commissioner shall be subject to the Control of the State
Government.]
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1. S. 12 ins. by Act 4 of 1914, s. 2 and Sch., Pt. I. The original s. 12 had been rep. by Act 16 of 1908. The application of this section has been barred in U.P. by the U.P. Board of Revenue Act, 1922 (U.P. 12 of 1922).