passed by the Additional Collector on 24.09.1963. The land of “Gair Mumkin Pahad” has been recorded in the name of private respondents. The order for it was passed by the Settlement Officer without an order by the competent court or the authority. The Settlement Officer is not entitled or authorised to change the entries in the revenue record as held in the case of State of Raj. Vs. Jogaram, reported in 1994 RRD 266 . It is, however, a fact that reference has been made after lapse of 45 years if it is counted from the date of change of the entry in the revenue record. The Board of Revenue has ignored that the period or the delay is to be counted, if any, from the date of knowledge about opening of entry in the name of private respondents. The issue aforesaid has not been considered because delay can be attributed against the petitioner if he was knowing about the entry but did not prefer application for reference. The reference of the civil suit between the parties has been given but learned counsel for petitioner submits that no suit or any other litigation had ever been preferred by him, rather, it is by others.