D.A. Mehta, J.—This petition challenges order dated 31.1.1969 made by Mamlatdar & ALT, Gandhinagar in proceeding bearing No. 199/32P/Pethapur as well as order dated 20.10.2007 made by Respondent No. 1 Authority in Appeal No. MVV/Ganot/Gadhan/5/04 dated 14.11.2007 (20.10.2007) in the backdrop of following facts and circumstances of the case.

2. The petitioners are legal heirs of deceased Somabhai Bholidas Patel and have preferred this petition through Power of Attorney Holder, one Shri Prakash Sankalchand Patel who has been given Irrevocable General Power of Attorney executed on 10.07.2005. Paragraph No. 4 of the Power of Attorney categorically records that this power is an irrevocable general Power of Attorney with consideration (emphasis supplied). Thus it is apparent that the legal heirs have given up all their rights in favour of Power of Attorney Holder for a consideration. Narration of these facts is necessary for the reasons that shall be recorded hereinafter.

3. It is the say of the petitioners that deceased Somabhai purchased the land bearing survey No. 1270 at Pethapur, District Gandhinagar and deceased was cultivating the said land since 10.4.1956. That revenue rec