1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.9803 OF 2004 Smt Kamlibai Bhaskar Patil & ors.. Petitioners versus Smt.Padmibai Moreshwar Patil (since deceased by her heirs) & ors.. Respondents Ms.Gauri Godse for Petitioners Mr.G.S.Godbole for Respondent nos. 1 to 7. CORAM CORAM CORAM : : : D.G.KARNIK, J D.G.KARNIK, J D.G.KARNIK, J DATED DATED DATED : 27th January, 2006 : 27th January, 2006 : 27th January, 2006 P.C. P.C. P.C. 1. Heard learned counsel for the parties. 2. By this petition, the petitioners challenge the judgment and order dated 22nd July, 2004 passed by the Additional Commissioner, Konkan Region, Mumbai. The impugned judgment arises out of the proceedings initiated by the revenue authorities for making mutation entries in the revenue records. Learned counsel for the parties state that a civil suit is pending between the parties relating to their rights to the suit property. It is a settled principle of law that 2 entries in the record of rights are made for fiscal purposes and they neither confer a title nor take away the title. Needless to say that after the decision of the suit, the revenue authorities would be required to make modifications, if any, in the revenue records for giving effect to the decision of the suit. Any observations made in the revenue proceedings are not binding on civil Courts while deciding the issue of title which is required to be decided independently. With these observations, Writ Petition is dismissed. (D.G. (D.G. (D.G. KARNIK, J) KARNIK, J) KARNIK, J)