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16. This Court is of the considered view that the Board of Revenue has incorrectly held that the land in Gata No.1175 was not recorded as ''public utility land' though the same was recorded as ''Jangal Dhak' and was a public utility land as per the provisions of Para A-124 of the U.P. Land Records Manual. The Board of Revenue held that since the said land was not a public utility land, therefore, the said land could be exchanged with some other land of equal value and there would not be any legal hurdle in doing so. The Board of Revenue thus, directed the Sub-Divisional Magistrate, Sadar, Hardoi to make inspection of the lands, which are being offered by the revisionist/Concept Cars Limited in exchange of the land in Gata No.1175, and take possession of the land offered by the revisionist in exchange of the land in Gata No.1175 of the area, which would be 10% more than the area of Gata No.1175. It has been further held that the said order of exchange would be subject to the final outcome of Revision No.1146 of 2021 filed by the Trust. It has been ordered that that the revisionist would file an affidavit before the Sub-Divisional Magistrate and will undertake that in case the order dated 4.6.2021 is affirmed, the revisionist should not claim any right in respect of the land being offered in exchange of the land in Gata No.1175, and in future if it was found that the land offered in exchange of land in Gata No.1175 had any defect of ownership, then the revisionist would be liable to compensate for the loss, if any. It has been ordered that the revisionist would file the undertaking along with application within a period of two weeks before the Sub-Divisional Magistrate and the Sub-Divisional Magistrate has been directed to make inspection of the land in Gata Nos.1143, 1167 Cha and 846, which are being offered in exchange and then out of the three gatas, the most valuable land should be accepted in exchange. After taking possession of the said land, the possession should be handed over to the Gram Sabha. It has been further directed that all this should be completed within a period of six weeks. It has been ordered that for a period of two months or from the date of taking possession of the land offered in exchange of Gata No.1175, status-quo in respect of the possession of Gata No.1175 shall be maintained.

34. Sri Mohd. Arif Khan, learned Senior Advocate has further submitted that the Trust in question, is a private charitable Trust and therefore, any act done by the Trust with the property so purchased by it, can be challenged either by trustees or by the beneficiary thereof. The petitioner is neither the Trustee nor a beneficiary of the Trust, therefore, he is not entitled to challenge the sale of the land of the Trust in favour of two sons and a close relative of the Managing Trustee of the Trust. He has also submitted that this writ petition under the garb of ''Public Interest Litigation' would not be maintainable inasmuch as the Trust being a charitable Trust, an aggrieved person is required to approach the regular Civil Court by way of filing proceedings under Section 92 of Code of Civil Procedure. He has submitted that the purchasers of the land had already moved an application before the appropriate authority to give in exchange an equally valuable bigger piece of land in lieu of the land sold by the trust, and this Court may pass an order directing the State Government to consider the exchange as per law prevailing on the subject. He has further submitted that the exchange of the land is permitted under Section 101 of the U.P. Revenue Code, 2006 read with Rules 101 and 102 of the U.P. Revenue Rules, 2016 and the statute itself permits the exchange of land of any kind or nature. Therefore, the authorities may be directed to consider the application of the purchasers for exchange of the land.

"101 Exchange.- (1) Notwithstanding anything in section 77 of this Code, any bhumidhar may with prior permission in writing of the Sub-Divisional Officer exchange his land with the land- (a) held by another bhumidhar; or (b) entrusted or deemed to be entrusted to any Gram Panchayat or a local authority under section 59. (2) The Sub-Divisional Officer shall refuse permission under sub-section (1) in the following cases, namely- (a) if the exchange is not necessary for the consolidation of holdings or securing convenience in cultivation; or (b) if the difference between the valuation, determined in the manner prescribed, of the lands given and received in exchange exceeds ten per 52 cent of the lower valuation; or (c) if the difference between the areas of the land given and received in exchange exceeds twenty-five per cent of the lesser area; or (d) in the case of land referred to in clause (b) of sub-section (1), if it is reserved for planned use, or is land in which bhumidhari rights do not accrue; or (e) if the land is not located in same or adjacent village of the same tahsil: Provided that the State Government may permit the exchange with land mentioned in clause (d) aforesaid, on the conditions and in the manner, prescribed. (3) Nothing in this section shall be deemed to empower any person to exchange his undivided interest in any holding, except where such exchange is in between two or more co-sharers. (4) Nothing in the Registration Act, 1908 (Act No.16 of 1908), shall apply to an exchange in accordance with this section."

(vi). As discussed above, in respect of the public utility land, no bhumidhari right can be accrued. The land recorded as ''Jangal Dhak', is a public utility land and under Section 132 of the U.P.Z.A. & L.R. Act, 1950, no bhumidhari right could not have been created in respect of the land in question. Section 101 of the U.P. Revenue Code, 2006 empowers the Sub-Divisional Officer for exchange of land, but this power does not extend to the land of the Gram Sabha, which is a public utility land and in which no bhumidhari right can be accrued. Therefore, no exchange is possible in respect of the land in question.