(1.) THIS is an application invoking the powers of the Board of Revenue to review the decision taken on 28 March 1977 in Appeal Case No. 43 of 1973.
(2.) AFTER hearing the learned Counsel for the parties I am satisfied that the decision of 28 March 1977 in Appeal Case No. 43 of 1973 must be vacated. It is accordingly vacated and the present order passed in its place.
(3.) IT is a matter of considerable satisfaction to find that their lordships of the Supreme Court had held in V.S. Nayak v. State of Gujarat : A.I.R. 1967 S.C. 148, in a somewhat similar case arising out of the Bombay Merged Territories and Areas (Jagirs Abolition) Act, that