MASODKAR J.- The critical controversy raised by these two cases mainly impinges upon the jurisdiction of the Commissioner under the provisions of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 (hereinafter referred to as the Act) to call for the record of the inquiry of the Collector so as to find out the liability of the holder to file returns and make appropriate orders under section 45 (2) thereof. In each case the record that was called for and taken into account consisted of the orders made by the authority under section 13 (2) holding that the petitioner in each case was not liable to file the land return under section 12 of the Act. The central submission is that subsection (2) of a section 45 does not permit exercise of revisional power by the Commissioner with regard to the orders so made under section 13.

2. Turning to facts, the same are few. In Special Civil Application No. 7.03 of 1972 proceedings were initiated under section] 3 of the Act by a notice and the Special Deputy Collector came to the conclusion that the petitioner Jamunabai, being a holder of land less than the ceiling area, was not liable to file a return. He made an order on 1