JUDGMENT

B.L. Hansaria, J.-This appeal was once heard earlier and in the order passed on 25th September, 1995 it was stated that as the High Court in the impugned judgment has relied on the earlier pronouncement by Division Bench of the same High Court in Krishan Kumar s case (Civil Misc. Writ Petition No. 3073 of 1977), it would be appropriate to peruse that judgment, which being not on record a direction was given to place the same for our perusal. It has been so done. We have gone through the judgment and, according to us, the learned single Judge who rendered impugned judgment misread the view taken by the Division Bench in Krishan Kumar s case. In that judgment, the Division Bench has really held that Section 38-B was wide enough to "capture findings or decisions given under the Ceiling Act as well prior to the commencement of Section 38-B". It has really not been held in that case that "in the subsequent ceiling proceedings, the earlier finding would be binding unless it can be shown that after the earlier ceiling proceedings there occurred some amendments in the Ceiling Act which justified that reopening of a finding recorded in the earlier ceiling proceedings" as observed in