- [(1) All appeals, applications for revision, review and other proceedings under the Code pending before the Board of Revenue of Chhattisgarh, relating to the State of Chhattisgarh on 31st October, 2002 shall stand transferred to and be heard and decided by the Board of Revenue of Chhattisgarh.(2)[ (a) All cases of :-(i)First appeal against the order of the Collector whether exercising the powers of Collector or Settlement Officer during the currency of settlement, pending before the Board;(ii)Second appeal against the order of the Sub-Divisional Officer or the Collector pending before the Board;(iii)Second appeal against the order of the Sub-Divisional Officer pending before the Collector;shall stand transferred to the Commissioner.(b)All cases of revision, review and other proceedings which stood transferred to the Board from the commissioner after 23rd November 2002 and pending before the Board the party may make an application for transfer of such case to the Commissioner and if such an application is made, the Board shall transfer the case to the Commissioner.]]
