reason and the appeal preferred by the respondent was allowed vide impugned order dated 18.06.2024 by which the aforesaid mutation has been cancelled and the matter has been remanded for holding an enquiry about the successors of the deceased Khatedar Ram Niwas. Learned Senior Counsel submits that the factum of adoption of the petitioner by the deceased Khatedar Ram Niwas cannot be adjudicated by the Tehsildar as the mutation proceedings are fiscal entries in the revenue record and it is only the competent Civil Court, who has the jurisdiction in this regard. Learned Senior Counsel submits that during pendency of the aforesaid appeal before SDO, the respondent submitted a suit for declaration, correction of entries and injunction against the petitioner before the Court of Additional Collector, however, the same was dismissed in default on 26.09.2024 and thereafter no application for restoration of the aforesaid suit was filed by the petitioner. Hence, the order dated 26.09.2024 has attained finality. Learned Senior Counsel submits that in view of the submissions made hereinabove, the order passed by the SDO, quashing the mutation entries, be quashed and remand the matter to the Tehsildar for holding enquiry with regard to succession is not sustainable in the eyes of law and is liable to be quashed and set-aside.