mutation entry was taken in relation to Gut No. 247. He submits that, once the revenue entries taken in view of the decree passed in the suit, the order impugned in the present petition ought not to have been passed by learned Sub-Divisional Officer, Beed, remanding the matter back to the Tahsildar for enquiry. He submits that, the Sub-Divisional Officer has passed an order on 9th March, 2009 in relation to land Gut No. 247, area 1.12 R and mutation entries to be taken thereto in light of the sale deed. He submits that, the power of enquiry in view of provisions of Section 54 of Civil Procedure Code, such a matter vest only with Additional Collector and against the order of Additional Collector, an appeal lies before the Divisional Commissioner. According to present petitioner, the order impugned passed by the Sub-Divisional Officer is without jurisdiction, the matter ought not to have been referred by the Sub-Divisional Officer to the Tahsildar for enquiry.