also, it is trite that if setting aside an order, assuming it to having been passed without jurisdiction, would result into restoring an illegal order, this Court will be loathe to interfere. Setting aside the judgment of the Board of Revenue dated 05.01.2001, would restore the judgment dated 19.10.1981 which has been held to have been obtained by playing fraud and collusion; therefore, the judgment dated 05.01.2001 cannot be set aside. We find no illegality in order dated 05.01.2001 passed by the Board of Revenue whereby, the reference was allowed setting aside the judgment dated 19.10.1981 as well as the order passed by learned Single Judge. Since, we have held that the reference made under Section 82 of the Act of 1956 was maintainable, no finding is required as to validity of reference on application under Section 232 of the Act of 1955.