Law is well settled. Sub section (2) of Section l70—B of the Code merely uses the word“shall be presumed” anddoes not indicate that it shall amount to conclusive proofand therefore, it does not bar any evidence being adducedfor the purpose of disproving it. The presumption under sub section (2) must, therefore, be regarded as a rebuttable ' presumption,andinacase governedbysubsection(2)of Section 170—B of the Code also enquiry after showcause notice is necessary where in reply to the show cause notice the vendee appears before the court andadduces evidence in support of his contentionthathis possession is by lawful authority and if the SDO is satisfied on the material before him as was produced by the vendee or received from other sources thatthevendee’s possession is based on lawful authority, the presumptionisrebutted. By applying the above principlesoflawtothefactsofthe presentcase, it is crystal clear that theordershavebeen passedbytheTribunalswithoutholdinganyenquiryin terms of sub section (3) of Section 170-B of the Code.» While inquiringinto the matter, the SDO must consider the effect and import ofthe permissionunderSection165 (6) of the Code granted bytheAddl. Collector. It is no doubt true the authorityisentitledtolookintoeffectand import of such permission grantedbytheAddl. Collector to arrive at a' finding whether or not transaction is bonafide, but the sameis requiredtobeconsideredinits proper perspective. Therefore, the order passed bythecourtbelowaswell