In this backdrop, learned counsel for the petitioners states that on one hand the petitioner under the aforesaid circumstances themselves have moved the application under Section 161 and the same was registered as Case No.4 of 2013 and on the other hand the respondents have issued notices under Section 67 (2) and 67 (5) of the Revenue Code, 2006 (in short "the Code"), which is unsustainable. In this backdrop, precise submission has been advanced that in view of law laid down by Hon'ble Apex Court in National Institute of Mental health & Neuro Sciences v. C. Parameshwara, (2005) 2 SCC 256, two simultaneous proceeding can not go on and it was incumbent upon the respondents to firstly decide the application so moved under Section 161 and thereafter proceed in the matter. Learned counsel for the petitioners also submits that in view of law laid down in Radhika Konel Parekh v. Konel Parekh , AIR 1993 Madras 90, regarding same matter directly and substantially in issue in earlier and subsequent suits, the subsequent proceeding cannot sustain.