M. HIDAYATULLAH, C. J.

( 1 ) THIS case was first before one of us (Tare, J.) who referred the case to a division Bench, but in view of the decision of the Bombay High Court in Mahadeo raoji v. Anant Ganesh, AIR 1957 Bom 147 (PB) (A), I considered it expedient to refer the case to a Full Bench. The point involved in the case has had a long history and it is proper to decide it finally.

( 2 ) THE Tacts of the case appear sufficiently from the order of reference and need not be restated. In Wasudeo Bamchandra Patil v. Nihalchand Chandanmal, 1942 nag LJ 34 (B), Greenfield, Revenue Adviser held that orders passed by the Deputy commissioner under Section 13 of the Relief of Indebtedness Act were appealable and revisable and that the Deputy Commissioner acted as a Revenue Officer and not as a persona designata. In Ishwari Prasad v. Shankarlal, 1942 Nag LJ 420 (C), the same Revenue Adviser held that an order of the Deputy Commissioner granting p. certificate under section 13 (3) of the Act was not appealable. In Dayaldas Girdusa v. Ramrao mukundrao, 1942 Nag LJ 68 (D), Binney, Financial Commissioner took the latter view of an appeal under Section 13-A of the Central Provinces Debt Concilia

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