Wadsworth, J.

1. This petition is preferred against a decision under the rules framed by the Provincial Government under Section 28 of Madras Act IV of 1938 and promulgated in G.O. No. 2634 (Development), dated 27th October, 1939.

2. An objection to the maintainability of the revision petition was raised on the ground that Rule 9 of these rules provides a right of appeal and that when there is a right of appeal there can be no revision. This objection is met by the contention that Rule 9 of the rules is itself ultra vires of the Provincial Government and that, therefore, it must be deemed that there is no valid right of appeal, with the result that the right of revision is the only remedy of an aggrieved person.

3. The question first to be determined is, therefore, whether Rule 9 is beyond the powers of the Provincial Government. We decided yesterday in C.R-P. No. 910 of 1941, since reported in Swayamprabhai Ammal v. Muthukrishna Padayachi AIR1942Mad362 , that the main procedure laid down in these rules for the determination of the amount of a debt other than a decree debt due by an alleged agriculturist by an application to the Court, was a procedure which could properly be p