(1.) I am of opinion that a Revenue Officer preparing a record of rights under Sections 164 to 167 of the Madras Estates Land Act is only discharging an executive function of Government and is not a Court within the meaning of Section 467 of the Code of Criminal Procedure.
(2.) In Muhammad Subhanullah v. The Secretary of State for India in Council (1904) I.L.R. 26 A. 382 it was held that a settlement officer preparing a record of rights was not a Court but was simply an executive officer acting in his executive capacity.
(3.) In Nasarulla Mia v. Amiruddi (1905) 3 C.L.J. 133 and in Kurban Ali v. Jqfar Ali (1901) I.L.R. 28 C. the power of a Revenue Officer disposing of an objection under Section 103-A of the Bengal Tenancy Act which corresponds closely in wording to Section 166 of the Madras Estates Land Act were considered and it was held that the legal effect of proceedings taken under the section was that the Revenue Officer s order was not a Judicial Order, was not open to appeal and would not operate as res judicata.