The term 'final' does not preclude the possibility of revision, and the scope of revision under Section 118a covers orders made by the Assistant Commissioner under Section 118 (2b) of the Act.

( 1 ) THIS reference arises out of an order made by two of us (Rajendra Babu and Bhat JJ.) under Section 7 of the Karnataka High Court Act on the question - "whether orders made under Section 118 (2b) by the Assistant Commissioner in appeals against the orders of Tahsildar are subject to revision by Divisional Commissioner under Section 118a of the Act or not?"

( 2 ) THE petition out of which this reference arises is directed against an order made by the Divisional Commissioner in exercise of the powers under Section 118a of the Karnataka Land Reforms Act ('the Act', for brevity ). The said revision petition was filed before the Divisional Commissioner against an order made by the Assistant Commissioner in an appeal confirming an order made by the Tahsildar granting resumption to the petitioner under Section 15 of the Act. It is urged on behalf of the petitioner that an order under Section 118 (2b) of the Act is 'final' as provided in the Section itself. Relying upon a decision of this Court in ILR 1986 Kar 1059 Srimanmaharaja Niranjan Jagadguru Mallikarjuna Murugarajendra Mahaswamy v. Deputy Commissioner it is urged that Section 118 (2b) of the Act having used the expression 'final' in respect of an order made by the Assistant Commissioner in an appeal and in the absence of express words in that Section or in Section 118a of the Act which affects that finality, it is submitted that the Divisional Commissioner has no power or jurisdiction to interfere with such an order.

( 3 ) ON behalf of the respondents, it is submitted that in view of the decision in AIR 1977 SC 1555 - Chhagan Lal v. The Municipal Corporation, Indore - merely because a provision is made rendering a decision final, will not take away the remedy by way of revision and that will only be effective in taking away a remedy by way of appeal and unless the finality clause is associated with the expression shall not be questioned in a court of law except as otherwise provided in the Act, the remedy of revision under S. 118a cannot be taken as excluded. It is therefore submitted that the order made by the Assistant Commissioner in an appeal against an order of the Tahsildar is subject to revision under Section 118a of the Act and as such as the Divisional Commissioner did have the jurisdiction to make a decision.

( 4 ) SECTION 118 of the Act provides for appeals against certain orders. Under Section 118 (2) of the Act, appeal lies to Revenue Appellate Tribunal against every order passed by the Deputy Commissioner or an Officer authorised under sub-section (1) of Section 77, the Assistant Commissioner or the prescribed authority under Section 83 of the Act and such a decision shall be final. Under Section 118 (2b) of the Act, appeal lies to the Assistant Commissioner from every order made by the Tahsildar and the order of the Assistant Commissioner on such appeal shall be final. Under Section 118a of the Act, the Division Commissioner has powers of revision suo motu or on the application of any person against any order passed by the Assistant Commissioner against which no appeal lies, or the record of any order passed or proceeding recorded by the Tahsildar for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding and may pass such order with respect thereto as he thinks fit, after giving an opportunity to the affected person.

( 5 ) IT is urged that an appeal would lie to the Appellate Tribunal under Section 1l8 (2) of the Act in two classes of gases viz. , (i) the orders made under Section 77 (1) of the Act either by the Deputy Commissioner or any authorised officer and (ii) orders made under Section 83 of the Act either by the Assistant Commissioner or any prescribed authority. It is also urged that under the said provision, every order passed by the Deputy Commissioner or the Assistant Commissioner or Authorised Officer under Section 77 (1) or 83 of the Act would be subject to app