A new plan was adopted on 1" January 1829. Under this new regulation, all British owned land was to be divided into 20 divisions excluding the territory of Delhi which was under a separate Commissioner and stood on a slightly different footing. The Governor-General-in-Council could transfer any district from one division to another and increase or reduce the number of Commissioners according to administrative needs. The Divisional Commissioners were to exercise the duties, powers and authority vested in the Boards of Revenue and Courts of Wards. In the exercise of their powers they were subject to the control and direction of a Sadar or Head Board of Revenue stationed at the Presidency and guided by the orders of Government.