regard to presumption of correctness of entries in the record of rights and register of mutations. It provides that an entry in the record of rights, and certified entry in the register of mutation shall be presumed to be true and until the contrary is proved or a new entry is lawfully substituted therefor. The assessees have placed on record material to justify their claim. There is no issue with regard to assessees' ownership, title and the name recorded in the land records at the relvant time. Even, otherwise, in view of settled position of law, all concerned are bound by the entries, unless contra material is placed on record. On the contrary, adverse findings are given by the Department solely based upon the so called inspection initially taken at the stage of assessment by the concerned officer and later on by the Tribunal members. We are not going into the aspect of powers of the Tribunal to conduct inspection and give its own finding for the first time. This is in the background that the parties themselves requested the Appellate Authority to have inspection of the land. Such party cannot, therefore, and/or agitate any issue with regard to the inspections so made. Therefore, we are not dealing with the inspection report on merits, in the peculiar facts and circumstances of the case, as it was done at the instance of the assessees. But the fact that this inspection reports, in no way, has considered the purpose and object of the Code and the
