Commissioner, Raipur vide its order dated 03/09/2010 (Annexure P-13) in appeal preferred by said Budhyarin Bai while upholding the order dated 09/12/2004 as passed by the Tehsildar, Raipur under Section 110 of the Code, 1959. Although, the appeal preferred by said Budhyarin Bai was allowed as such, but since, the material fact regarding vesting of the land in question to the State Government under Section 237 (2) of the Code, 1959 by the Additional Collector, Raipur as per the order dated 23/06/2006 (Annexure P-6), was suppressed, therefore, the Board of Revenue in its order impugned has not committed any illegality in setting aside the said order dated 03/09/2010 (Annexure P-13) and that by affirming the orders dated 07/01/2006 and 20/04/2009 passed by the Tehsildar, Raipur and Sub-Divisional Officer (Revenue) Raipur, respectively, as the alleged order dated 09/12/2004 (Annexure P-4) was obtained by said Budhyarin Bai while playing fraud and/ or suppressing the material fact. It is, therefore, a nullity in the eye of law as held by the Supreme Court in the matter of S.P. Chengalvaraya Naidu (Dead) by Lrs. Vs. Jagannath (Dead) By Lrs. And Ors., reported in (1994) 1 SCC 1 , wherein, it has been held at paragraphs 1 and 6 as under :-