( 1 ) THE only point involved in this case is whether the Judicial Officer to whom an issue had been remitted could set aside its own finding after the file had been returned to the Civil Court.

( 2 ) LEARNED counsel for the parties could not show anything either in favour or against it. But one thing which may be noted is that in all such cases where an issue is remitted either by the Civil. Court to the revenue court or by the revenue court to the Civil Court, because of the provisions of law, for a finding, it has to be taken that the suit having been instituted in the court of correct jurisdiction the Court to which the issue is referred only acts as a Court of concurrent jurisdiction. This is more so because the finding on the issue given by such a Court has to be accepted by the court in which the suit was filed and the suit haw to be decided in view of that finding. In either case where the suit is instituted in the Civil Court and the issue is referred to the revenue court or where the suit is instituted in the revenue court find the issue is referred to the Civil Court an appeal lies in the Civil Court and consequently a revision shall also lie to the high C