Spencer, J.

1. This Civil Revision Petition is connected with an order made by the Subordinate Judge at Negapatam in reference to an election to the Taluk Board of Negapatam under the powers possessed by him as an enquiring authority under the rules in Appendix D to the Madras Local Boards Act.

2. An objection has been taken that we have no power to evise the order of the Subordinate Judge, which by Rule 12, Clause 3, of the rules for the conduct of inquiries and the decision of disputes relating to elections is declared to be final, after he has decided whether an election is void for non-compliance with the provisions of the Act or the rules made thereunder. This question has been fully considered by a Bench of this Court, on which my learned brother was one of the Judges, when it was decided that the High Court could revise an order of a Subordinate Judge on an election petition, if he had acted with material irregularity or illegality (see Ramaswami Goundan v. Muthu Velappa Goundan (1922) 44 M.L.J. 1. I agree with that decision in preference to the decision of Devadoss, J. sitting as a single Judge in Daiva-nayagam Pillai v. Mohideen Rowther (1922) 16 L.W. 827 and I do no