The Revenue will pay the costs of the appeal to the appellant Turning to Civil Appeal No. 2206 of 1972, counsel for the appellant challenged the impugned notice issued under s.61 of the Act on two grounds: (a) it was case of change of opinion as regards the valuation of lands acquired and not a case of mistake apparent from the record and as such the impugned notice was issued under s.61 with a view to get over the bar of limitation under s.73A, which would otherwise be applicable to a notice under s.59(a) of the Act and (b) that for purposes of section 61 the land acquisition proceedings and Land References in the Civil Court could not be regarded as part of the assessment record and he so called mistake discovered by reference to such other record was not a mistake apparent from the record of the case and as such the 331 impugned notice was liable to be quashed.