4.The Assistant settlement Officer in his counter has stated that as per Section 10(1) of the Act XXVI of 1948, the landholder of an undertenure estate or any other person interested, may, within three months from the notified date, or such further times (not exceeding 2 months) as the appropriate Settlement Officer, may, in his discretion allow, apply to him for a decision as to whether such estate was created before or after the date on which the principal estate was permanently settled. As per section 10(3)(a) against a decision of the Settlement Officer under sub-section (2), the Government may, within one year from the commencement of the [Tamil Nadu] Estate (Abolition and Conversion into Ryotwari) Amendment Act, 1954, or from the date of the decision, whichever is later, and any person aggrieved by such decision may, within two months from the said date, appeal to the Tribunal. Provided that the Tribunal may, in its discretion, allow further time not exceeding six months from the filing of any such appeal. As per section 10(3)(b) of the said Act, the decision of the Tribunal on any such appeal shall be final and not be liable https://www.mhc.tn.gov.in/judis 4/7