(1.) MR. Narasaraju for the respondent conceded that the learned subordinate Judge is in error in thinking that the order in question is one made by the Collector: but it is really and in essence one passed nominally by the Collector but under the directions of the Board of Revenue who themselves have ordered the Collector to act in the manner he did under the behest of the Government. The result comes to this, that when under Ex. B. 20 the Board of Revenue refused to interfere with the order passed by the Collector, the Panchayat Board President had exhausted his remedies and subsequently whatever action has been taken by the Collector the same must be deemed to be passed under the orders of the Government. The question then arises, whether the Government has got any all-pervading or supervening power to interfere, for whatever The State of Madras represented by the Collector of West Godawari vs. Nadimpalli S... Page 2 of 3 presented by the Collector of West Godawari vs. Nadimpalli S... Page 2 of 3 reason it may be, in the orders passed by the subordinate revenue authority in accordance with the provisions of the Board's Standing Orders in the grant of darkhast. That the Government cannot have any such power and cannot set aside an order of the lower authority when it has become final is evident from the judgment of Bhashyam Aiyangar J., in -- 'the Secretary of State for India in Council v. Kasturi Reddi', 26 Mad 268 There are many passages in that illuminating judgment at pages 273, 277, 278, 279, 280, 281 and 283 wherein the various aspects of the question have been discussed in great detail to show that there is no such residuary of supervisory power vested in the Government, At page 283 the learned Judge observes as follows: