Chhattisgarh was formed under the Madhya Pradesh State Reorganization Act, 2000
Background
The state of Chhattisgarh was formed on 1 November 2000 under the Madhya Pradesh State Reorganization Act, 2000.
Before its formation, the area of present-day Chhattisgarh was administered by Madhya Pradesh through Divisional Commissioners and District Collectors.
After formation, the state government kept the system of revenue divisions and strengthened it, each division being overseen by a Divisional Commissioner.
The Chhattisgarh Revenue Board, headquartered in Bilaspur, was effectively operational to oversee and exercise judicial control over revenue matters in the state.
The revenue division system was meant for administrative decentralisation and coordination between districts.
In plain words
Divisional Commissioner Head of a revenue division — A divisional commissioner oversees the revenue and administrative functions of the districts in a division.