Section 14: Procedure in revision, U. P. Act III of 1901.
The U.P. Large Land Holdings Tax Act, 1957State Act of Uttar Pradesh · Act 31 of 1957
14. . In the exercise of its jurisdiction under section 12, the Board of Revenue shall, as far as may be, follow the procedure laid down by or under the U. P. Land Revenue Act. 1901, and the provisions of section 8 of the said Act shall mutatis mutandis apply as if a proceeding under section 12 were a judicial proceeding under the said Act:
Provided that where members of the Board of Revenue are equally divided as to any order to be made in revision, the matter shall be referred for decision to a third member.