JUDGMENT :

A. Pasayat, J. - Order passed by the Commissioner of Land Records and Settlement, Orissa (in short, 'the Commissioner') directing correction of settlement records in terms of the finally published record-of-rights (in short, 'ROR') till a competent Court corrects the entry, is the subject-matter of challenge in this application. The Tahasildar was directed to correct the records accordingly, Prayer of Chema Mohanty, opp. party No. 3 in that regard was accepted.

2. The vital point involved is whether the Tahasildar in exercise of power conferred under Rule 34 of the Orissa Survey and Settlement Rules, 1962 (in short, 'the Rules') framed under the Orissa Survey and Settlement Act, 1958 (in short, 'the Act') can change or alter an entry in the finally published ROR in a Mutation Proceeding, for any event which occurred prior to the date of final publication of the ROR. Reliance is placed by the petitioner on the instructions issued by the Board of Revenue (vide Annexure-5) to contend that it is permissible.

3. The background facts as set out by the parties essentially are as follows :

Natabar Mohapatra, grand-father of petitioner No. 1 Harihar, was recorded as intermediary of B