SRI BUDHIA SWAIN vs GOPINATH DEB .

The Supreme Court held that the Orissa Estates Abolition Act, 1951 does not confer the power of review to the O.E.A. Collector beyond the provisions of Section 38A, which allows review only for clerical or arithmetical mistakes. The Court affirmed the High Court's decision that the Collector's order of review was invalid as it did not meet the statutory requirements, and thus the original settlement order of 2.4.1966 remained intact. The appeal by the villagers seeking to challenge the High Court's ruling was dismissed, upholding the finality of the settlement in favor of the deity.