( 1 ) TWO questions arise for decision by this Full Bench. The first is whether a decision given by an appellate authority under subsection (5) of section 88c of the Bombay Tenancy and Agricultural Lands Act 1948 (hereafter called the Act) is or is not subject to revision under section 76 of the Act by the Gujarat Revenue Tribunal. The second is whether total income of the petitioner for disposing of his application for an exemption certificate made under sub-section (2) of section 88c of the Act is to be computed under the circumstances of the case from the year beginning from 1st April 1956 and ending with 31st March 1957 or the year beginning from 1st September 1958 and ending with 31st August 1959.

( 2 ) AT first it will be convenient to mention a few facts which led up to the writ petition in which the questions arise for decision. Petitioner Madhaji Lakhiram is the owner of a land bearing survey No. 610 admeasuring 9 acres 26 gunthas situated in the village Nayta. Opponent No. 1 Mashrubhai Mahadevbhai Rabari (hereafter called the opponent simpliciter) is the tenant of the land. Petitioner filed before the Mamlatdar Taluka Patan Tenancy Suit No. 375 of 1957 un