| the state government makes appointment of the revenue officers including the commissioner and the chief controlling authorities in the revenue matters. section 5 makes it clear that the chief controlling authority in all matters connected with the land revenue in his division shall vest with the commissioner subject to superintendence directions and control of the state government. section 11 provides that all revenue officers shall be subordinate to the state government. it is therefore clear that in revenue matters the state government is the supreme revenue authority. the power of revision exercised by any revenue officer including the commissioner is a proceeding by a subordinate officer and the state government can satisfy itself as to the legality and propriety of any decision including the order passed in revision by the revenue officers. state government itself appoints the revenue officers including the commissioner under the scheme of the code and all revenue officers are subordinate to the state government as per section 11 of the act and even the chief controlling authority in all matters connected with the land revenue in his division is vested with the commissioner they are subject to the superintendence direction and control of the state government as provided under section 5 of the code. the state government 's power to call for and examine the record and proceedings of subordinate officers is saved. the revisional powers are not only exercisable by the state government but also by certain other revenue officers. there is nothing in the code to suggest that if these revisional powers are exercised by a revenue officer who has jurisdiction it can not be further exercised by a superior revenue officer or by the state government. in the case of ishwar singh vs state of rajasthan and others2005 2 scc 334 under the rajasthan cooperative societies act1965 this court held sub section 2 of section 124 provides that if the decision or order is made by the registrar appeal lies to the government and if the decision or order is made by any other person or a cooperative society the appeal lies to the registrar. therefore under chapter xiii a clear distinction is made between the state government and the registrar. the test is whether the two authorities with concurrent revisional jurisdiction are equal in rank. it is therefore not correct as contended by learned counsel for the appellant that the two authorities i e the state government and the registrar are interchangeable. the power of the government and the registrar in terms of section 128 excludes matters which are covered by section 125 i e revision by the tribunal. |