State Government can alter limits of revenue areas (amalgamation, readjustment, division, abolition, renaming) after inviting objections.

Collector arranges villages into Lekhpal circles and Revenue Inspector circles, specifies HQs.

Existing revenue areas deemed specified until altered.

Chapter III: Board and the Revenue Officers

Board of Revenue (§7):
- Chairman + members appointed by State Government. Existing Board deemed constituted.
- Qualifications: Administrative Member (not lower than Commissioner), Judicial Member (not below Collector).
- State Government can designate Judicial Members for judicial business.
Jurisdiction of the Board (§8):
- Chief Controlling Authority for cases, appeals, revisions.
- Subject to State Government, for other matters in Code.
- Exercises powers/functions conferred by Code or other laws.
- State Government can authorize members for specific powers/functions.
Power to Distribute Business (§9): Board distributes business among members. Chairman can constitute benches. Orders by member in accordance with distribution are Board's orders.
Decisions of the Board (§10):
- Bench decisions by majority opinion.
- Equal division to be heard by larger bench constituted by Chairman.
- Decisions by single member, division bench, or larger bench are Board's decisions.
Commissioners and Additional Commissioners (§11):
- State Government appoints Commissioner for each division. Exercises powers/duties, authority over revenue officers in division.
- State Government can appoint Additional Commissioners, who exercise powers/duties as directed by State Government or Commissioner.
- Provisions for Commissioner apply to Additional Commissioner.
- State Government can designate Additional Commissioner (Judicial) for judicial business.
Collectors and Additional Collectors (§12):
- State Government appoints Collector for each district, in charge of revenue administration.
- State Government can appoint Additional Collectors, who exercise powers/duties of Collector, subject to State Government/Collector direction.
- Provisions for Collector apply to Additional Collector.
- State Government can designate Additional Collector (Judicial) for judicial business.
Sub-Divisional Officers and Additional Sub-Divisional Officers (§13):
- State Government appoints Assistant Collectors (First/Second Class).
- Assistant Collector First Class in charge of sub-division is SDO.
- Officers exercise powers/duties subject to Collector's control.
- State Government can designate Assistant Collector First Class as Additional SDO for Tahsils.
- State Government can designate Assistant Collector First Class as SDO (Judicial) for judicial business.
Tahsildars and Tahsildars Judicial (§14): State Government appoints Tahsildars and Tahsildars Judicial. Exercise powers/duties as directed by State Government, Board, or Collector.
Naib-Tahsildars (§15): State Government appoints Naib-Tahsildars. Exercise powers/duties conferred by Code or other law.
Revenue Inspectors and Lekhpals (§16): Collector appoints Revenue Inspectors for supervision/maintenance of village records, and Lekhpals for preparation/maintenance/correction