JUDGMENT :

PANKAJ MITHAL, J.

1. The judgment and order of the writ court dated 16th March 2017 dismissing OWP No. 1302/2013 Abdul Gani Naik vs. Financial Commissioner (Revenue) and others is under challenge in this Letters Patent Appeal.

2. The controversy raised in this appeal is regarding the two mutations entries No. 156 dated 28 Fag (at places wrongly mentioned as Mag) 1996 Bikrami Samvat. (corresponding to the year 1939-40 AD) and to the mutation entry 470 dated 10.08.1999 which is alleged to be of the 10th day of the 8th month of 1999 Bikrami Samvat (corresponding to the year 1941-42) whereas the other side contends that it is of the year 1999 AD of the Georgian Calendar.

3. It may be pertinent to mention here that the dispute with regard to mutation entry No. 156 has concurrently been held to be correct and maintained by all the authorities below as well the Single Judge. Therefore, in the appeal the dispute only remains with regard to the mutation entry No. 470.

4. The sole controversy involved is whether the said entry could have been challenged by way of a revision after more than 70 years if the date of attestation of mutation is taken to be 10.08.1999 Bikrami (which correspo