Venkatasubba Rao, J.

1. The facts have been fully set forth in the order of referring Judges and need not be recapitulated. The short question is, whether when a revision petition is filed, it is permissible to hold under Article 182(2) of the Limitation Act, that the date of the order in revision made by the High Court, furnishes the starting point; in other words, whether the term appeal is used in a restrictive sense so as to exclude revision petitions and the expression the Appellate Court is to be confined to a Court exercising appellate, as opposed to, revisional powers. The only considered decision directly bearing on the point is Subramania Pillai v. Seethai Ammal (1911) 24 M.L.J. 457 : I.L.R. 36 Mad. 135, which places a restrictive interpretation upon the word appeal; but as the learned Judges who have referred the question, rightly point out, that decision is inconsistent with the views expressed in numerous authoritative decisions as to the true meaning of the terms appeal and "appellate Court".

2. The view taken by the learned Judges in Subramania Pillai v. Seethai Ammal (1911) 24 M.L.J. 457 : I.L.R. 36 Mad. 135, necessitated, if we may say so with respect, their