(1) The control of all non-judicial matters connected with revenue in the State, other than matter connected with settlement, is vested in the State Government and the control of all judicial matters and of all matters connected with settlement is vested in the Board.
(2) The expression “judicial matter” means a proceeding in which a revenue court or officer has to determine the rights and liabilities of the parties thereto and the proceeding and orders as well as appeals, revisions and references in the case specified in the First Schedule shall be deemed to be judicial matters for the purposes of this Act.