JUDGMENT :

(Saurabh Shyam Shamshery, J.)

1. Heard Mr. O.P. Singh, learned Senior Advocate assisted by Mr. Suresh Singh, learned counsel for petitioner and Mr. Anupam Kulshreshtra for private respondent for considerable time.

2. Both the counsels have agreed to the extent that the judgement passed by the First Appellate Court was not in terms of Section 96 read with Order 41 Rule 31 CPC, since points of determination were not framed, therefore, there was no decision on it. The second appeal filed by the contesting respondents was allowed and, as such, it was an order of reversal of 2 concurrent orders.

3. In the second appeal, questions of law were framed but the Board of Revenue failed to consider an important aspect that the First Appellate Court has not followed the contours of Section 96 read with Order 41 Rule 31 CPC and, therefore, the proper order ought to be to remand the case to First Appellate Court. In this regard the court takes note of judgement passed by the Supreme Court in the case of Laliteshwar Prasad Singh and Others Vs. S.P. Srivastava (Dead) Through Legal Representatives, (2017) 2 SCC 415 and K. Karuppuraj Vs. M. Ganeshan, (2021) 10 SCC 777 wherein it has been he