- (1.)The view taken by the Board of Revenue that the provisions of S. 151 CPC have no application in the face of the specific provision in S. 240G of the UP ZA & LR Act cannot be said to be manifestly erroneous in law. The period of limitation for filing of the objection has been specifically provided as one month from the date of its publication. What constitutes publication is as prescribed in R. 193E(1). The publication in ZA Form 111 is to be made in the official Gazettee. There is no manifest error of law or jurisdiction in the order of the Board of Revenue. The petition is without force and is accordingly dismissed in limine.