Revisional jurisdiction preserved for Commissioner's final appellate order where the Code bars only a further appeal.

An appellate order passed by the Commissioner under Section 24(4) of the Uttar Pradesh Revenue Code, 2006 remains amenable to revision under Section 210 because the finality attached to the appellate order only excludes a further appeal, not revisional jurisdiction. Applying harmonious construction, the Court read the finality clause and the revisional provision together and held that the Board's revisional power is preserved where no second appeal lies under the Code. On that basis, the writ petition was not entertained because a statutory revisional remedy was still available.

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Issues: Whether an order passed by the Commissioner in an appeal under Section 24(4) of the Uttar Pradesh Revenue Code, 2006 is amenable to revision under Section 210 of the Code.

Analysis: Section 24(4), as amended in 2019, makes the Commissioner's appellate order final subject to Section 210. Section 210 confers revisional power where no appeal lies. Reading both provisions together, the finality attached to the appellate order cannot be understood as barring revision altogether; it only excludes a further appeal. The Court applied the rule of harmonious construction to reconcile the apparent conflict and held that the revisional power of the Board is preserved in respect of the Commissioner's final appellate order, since no second appeal lies under the Code.

Conclusion: The order passed by the Commissioner under Section 24(4) is revisable under Section 210 of the Code.

Final Conclusion: The writ petition was not entertained because a statutory revisional remedy remained available against the appellate order, and the petitioner was left to pursue that remedy.

Ratio Decidendi: Where a statutory appellate order is made final subject to revision, the provision of finality does not bar revisional jurisdiction if the statute otherwise contemplates revision in cases where no further appeal lies, and both provisions must be harmonised to give effect to each.

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