Section 116(1)(A) in The U.P. Gram Sabha, Gram Panchayat and Bhumi Prabandhak Samiti Manual
(A)Where a suit or proceedings has been decided against the Gram Sabha or State Government, the Collector, after consulting District Government Counsel, Revenue or Civil, as the case may be, shall himself decide about filing of first appeal in revenue and civil cases because period of limitation is only 30 days. Collector shall decide to file second revenue appeals also. He himself will also decide as to whether first or second revenue appeals filed against Gram Sabha have to be opposed or not. When in any case second civil appeal is to be filed, Collector will obtain the order of Legal Remembrancer of the Government. When the second civil appeal or revision is filed against the decision of lower Court in favour of Gram Sabha, Collector will obtain the order of the Head of Department to oppose such appeal or revision. When it is decided that whether appeals, revisions or writ petitions in the High Court or Supreme Court are to be opposed or not, Collector will obtain the order of Government in the Revenue Department. Where the intricate questions of law is involved or where there is difference of opinion between the District Officer and District Government Council, matter may be referred to the Government in the Revenue Department. In all cases of reference to the Government, whether in the judicial department or in the revenue department, Collector, with the narration of facts and opinion of the Government Counsel, shall send a copy of order of the original or appellate Court or a copy of the writ application through the Commissioner of the division concerned, who in accordance with the directions contained in G. O. No. X-81/VII-B/F-4000/21-1957, dated 24th January, 1957, will take action in the case as the Head of the Department. [Vide G.O. No. U.O.-400/ID-68, dated 21st January, 1969 read with G.O. No. C-11924/VII-B/F-239-56, dated 29th December, 1956].