Summarize the following court judgment. Appeal No. 332 of 1962. Appeal by special leave from the judgment and order dated August 31	 1961	 of the Rajasthan High Court in D.B. Civil Writ No. 76 of 1961 ' 376 M. C. Setalvad	 Attorney General of India	 N.C. Chatterjee	 L. L.Sharma	 M. K. Ramamurthi	 R. K. Garg	 section C. Agarwal and D. P. Singh	 for the appellant. P. D. Menon	 for respondents Nos. 1 and 7. C. K. Daphtay	 Solicitor General of India	 Rameshwar Nath	 section N.Andley and P.L.Vohra	 for the respondents Nos. 2 (6). November 21. The judgment of Gajendragadkar	 Wanchoo	 Das Gupta and Ayyangar	 JJ.	 was delivered by Das Gupta	 J. Sarkar	 J.	 delivered a separate judgment. DAS GUPTA	 J. At Pushkar in Rajasthan exists a tank which has long been considered one of the holiest places of the Hindus and a well known place of pilgrimage. the east of the lake runs a road approximately north to south. The Ghats for getting into the lake are situated contiguous west of this road. Several Dharmshalas and at least one Gurudwara have been established by the side of this road not far from the lake. A temple of Hanumanji stands east of the road	 a short distance from the southern edge of the lake. Another temple close to the road is the temple of Rangji. This is situated very near the Ghats and to the east of the road. There is also a temple of Brahamaji further away towards the north but on this very road a little away from where the road further north cast from the edge of the lake meets	 another Road Ganera Deedwana Nagar. Towards the south of the Dharamashalas the road goes on to Ajmer. The police station of Pushkar is situated at some distance from the Pushkar lake. The police station stands on a road which goes on towards Ganera Deedwana Nagar to the north; and on the south joins the road 377 to Ajmer	 Thus the road running north to south by the side of the police station and the road running by the east of the Ghats of the lake meet a short distance north of the police station and a greater distance towards the south. In this way the two roads form a somewhat irregular figure almost like a triangle. The pilgrims use this road in coming to the lake and for this purpose can avail of a number of motor transport services. The dispute which is the subject matter of the present appeal is as regards the location of the bus stand at Pushkar	 for these numerous motor transport services. For many years the bus stand was located by the side of the road which runs cast of the lake	 a little away to the north of Hanumanji 's temple and very near the	 Dharamiashalas. On MAy 24	 1948	 the Municipal Board of Pushkar passed a resolution that the Bus stand should be shifted to another site by the side of the road which passes by the police station. By the same resolution it was resolved to construct a passenger shed	 pivaoo	 baths	 latrines	 urinals and other facilities for the convenience of the passengers at the new bus stand as proposed. The Regional Transport Authority in its meeting held on December 3 & 4	 1959	 considered this proposal and passed a resolution in the following words . "The Bus stand for Pushkar will be the plot of land at the junction of the Hallows Road with Ganera Road near the Police Station and Kalkaji 's Temple. The present bus stand on the northern Patri between Hanumangarhi Temple and Bralimannandji 's Baghichi will cease to be a bus stand and will be a bus stop only. The buses will not pass through the city. They will go back from the bus stop to the new bus stand. The Municipal Board will provide the necessary facilities. The buses will shift to 378 the new bus stand after such facilities are provided." It was not however until June 28	 1960	 that a public notification was issued in pursuance of the resolution. On that date a notification was issued notifying the public of the resolution of the Regional Transport Authority fixing the new stand for buses at Pushkar and discontinuing the old stand but directing that it will be used as a bus stop. The notification further stated that the buses shall not pass through the city but will proceed to the new stand back from the bus stop and that except the above mentioned bus stand no other place shall be used as a bus stand in Pushkar. It was after this notification was issued	 that the new arrangement came into force. Long before this notification was made	 two residents of Pushkar	 Jai Narain and Madan Mohan moved before the State Transport Authority an application for revision of ' the decision of the Regional Transport Authority changing the bus stand. This application purported to be under section 64A of the Motor Vehicles Act. It was heard by the State Transport Authority on February 18	 1960	 and was rejected the same day. On April 13	 1960	 five bus operators of the Ajmer Pushkar route moved a fresh application for revision under section 64A of the Motor Vehicles Act against the Regional Transport Authority's decision to change the stand. This application was decided by an order dated January 6	 1961. The State Transport Authority rejected the preliminary objection raised by the respondent 's counsel that no revision lay against the Regional Transport Authority 's order and also the objection that the matter in dispute had already been heard and decided on February 18	 1960 and the State Transport Authority had no right to review its own order. It also rejected the contention that the revision petition was barred by limitation. Coming to the merits of the case the State Transport Authority was of opinion that the proposed new bus stand was likely to be a source of inconvenience to women pilgrims and children and that the old bus stand should be retained from the point of view of both public utility and convenience. Accordingly	 the State Transport Authority allowed the application for revision and reversed the decision of the Regional Transport Authority and directed that the old bus stand should continue to be recognised as the official bus stand for the Pushkar town. Against this order of the State Transport Authority the Municipal Board of Pushkar moved the High Court of Rajasthan under article 226 of the Constitution and prayed for appropriate writs or directions	 setting aside the State Transport Authority's order of January 6	 1961. The main grounds on which this relief was sought were : (1) that the order of the Regional Transport Authority had been made under section 76 of the Motor Vehicles Act and was therefore not liable to revision; (2) that	 in any case	 the application was barred by limitation; and (3) that the State Transport Authority having already rejected one application in revision against the Regional Transport Authority 's order changing the bus stand could not entertain another application on absolutely the same grounds. The High Court came to the conclusion that there was no substance in any of these contentions and rejected the application. It is against this decision of the High Court that the present appeal has been filed by the Municipal Board	 Pushkar	 with special leave. In support of the appeal the learned Attorney General has contended that the HighCourt 's decision on all these three points was incorrect. He has reiterated before us that the order of the Regional Transport Authority changing the bus stand must be held to have been made under section 76 of the Motor Vehicles Act and therefore not liable 380 to revision	 that the application for revision wits barred by limitation and thirdly	 that in any case	 the first revision application having been rejected	 a second revision application did not lie inasmuch as on the rejection of the first revision application the Regional Transport Authority 's order had ceased to exist having merged in the State Transport Authority 's order. The first question that arises for decision therefore is whether the Regional Transport Authority 's order has been made under section 76 of the Motor Vehicles Act or	 as urged on behalf of the respondents	 it was made under section 68 of the Act. Section 76	 it has to be noticed	 is in Chapter VI of the Motor Vehicles Act which deals with the control of traffic. Section 68 is in Chapter TV which deals with the	 control of transport vehicles. Section 76 gives power to the State Government or any authority authorised in this behalf by the State Government "to determine places at which motor vehicles may stand either indefinitely or for a specified period of time" and also to determine the places at which public service vehicles may stop for a longer time than is necessary for the taking up and setting down of passengers. According to the learned Attorney General it is under this power to determine a place at which motor vehicles may stand indefinitely or for a specified period of time that the location of a bus stand is and can be determined by the State Government or any other authority authorised by it in this behalf. The rival contention on behalf of the respondent is that the determination of places at which motor vehicles may stand either indefinitely or for a specified period of time means the determination of parking place while the determination of places at which public service vehicles may stop for a longer time than is necessary for the taking up and setting 381 down of passengers	 contained in the latter portion of section 76 means the determination of halting stations. Neither of these	 it is urged	 has anything to do with the provision of a bus stand. A bus stand	 it is argued on behalf of the respondents	 means the place where a bus service either commences or terminates. This according to the learned Solicitor General	 who appeared for the respondents	 has to be done under a rule made under section 68(2) (r) of the Act	 giving power to the Regional Transport Authority to fix bus stands. Section 68 empowers the State Government to make rules for the purpose of carrying into effect the provisions of Chapter IV. The second subsection provides that without prejudice to the generality of the power just mentioned rules under this section may be made with respect to all or any of the matters mentioned in the clause set out in the sub section. Of these cl.(r) is in these words: Section 68 (2) (r). "prohibiting the picking up and setting down of passengers by stage or contract carriages at specified places or in specified areas or at places other than duly notified stands or halting places and requiring the driver of a stage carriage to stop and remain stationary for a reasonable time when so required by a passenger desiring to board or alight from the vehicle at a notified halting place." In order to make an effective rule under this clause under section 68(2)	 it is said	 it is first necessary to have duly notified stands. This clause contemplates	 it is urged	 that a rule has to first provide for the notification of certain stands for transport vehicles and	 secondly	 for prohibiting the picking up and setting down of passengers by stage or contract carriages inter alia at places other than the stands which have been duly notified. The learned Solicitor General has further urged that the question whether 382 the fixation or alteration of bus stands can be made under section 76 or section 68 of the Act is no longer res integra and must be taken to have been decided in favour of his contention in T. B. Ibrahim vs Regional Transport Authority	 Tanjore. (1) There is	 in our opinion	 force in this argument T. B. Ibrahim	 the appellant in that case	 had a bus stand at a site belonging to himself. On February 21	 1950	 the Regional Transport Authority	 Tanjore declared that bus stand as unsuitable and with effect from April 1	 1950	 altered the starting and terminal points by means of two resolutions purporting to have been passed under section 76 of the Motor Vehicles Act. When the validity of these resolutions was challenged before the Madras High Court by a petition under article 226 of the Constitution the High Court held that section 76 did not authorise the respondent to close the previous bus stand and quashed the orders. On November 10	 1950	 the Regional Transport Authority of Tanjore	 after hearing the appellant Ibrahim and the Municipality passed a resolution that for good and proper reasons	 viz.	 the convenience of the travelling public the Transport Authority had resolved to alter the starting places and termini of all public service vehicles	 other than motor cabs	 arriving at and proceeding from Tanjore from the existing buts stand to another area of the town. Against this resolution a fresh petition under article 226 was filed in the High Court but the petition was dismissed. Against the High Court 's order	 Ibrahim appealed to this Court by special leave and it is the judgment in that appeal which has been reported in [1953] section C. le. 290. The impugned resolution was passed by the Transport Authority under Rule 268 of the Madras Motor Vehicles Rules	 as amended. The amended Rule was in these words : 268. In the case of public service vehicles (other than motor cabs) the transport authority (1) ; 383 may after consultation with such other authority as it may consider desirable and after notice to the parties affected	 fix or alter from time to time for good and proper reasons	 the starting places and termini between which such vehicles shall be permitted to be used within its jurisdiction. A list of such places shall be supplied by such authority to every holder of a permit for such vehicles at the time of grant of or renewal of permits. When such places have been fixed every such vehicle shall start only from such places". The very first ground that was urged in support of the second writ petition in the High Court was that Rule 268	 as amended	 was beyond the rulemaking power conferred by section 68(2)(r) of the Motor Vehicles Act. This contention was rejected by the High Court and was repeated before this Court and was rejected by this Court also. After setting out the material portion of section 68	 the Court pointed out that the purpose of Chapter IV was described by the compendious expression "control of transport vehicles"	 and the Provincial Government was invested with plenary powers to make rules for carrying out that purpose and then observed : "Keeping in view the purpose underlying the Chapter we are not prepared to hold that the fixing or alteration of bus stands is foreign to that purpose." Dealing with the contention that section 68(2)(r) does not confer the power upon the transport authority to direct the fixing or the alteration of a bus stand and therefore Rule 268 of the rules framed under that section was ultra vires	 the Court observed thus : "We are not prepared to accede to this contention. Sub section 2(r) clearly contem plates three definite situations. It prohibits the 384 picking up or setting down of passengers (i) at specified places	 (ii) in specified areas	 and (iii) at places other than duly notified stands or halting places." "If the power to make rules in regard to these matters is given to the Government	 then it follows that a specified place may be prohi bited from being used for picking Upon setting down passengers. This will inevitably result in the closing of that specified place for the purpose of picking up or setting down of passengers. Similarly a specified area may be excluded for the same purpose. The expression "duty notified stands" is not defined in th` Act	 but it is reasonable to presume that a duly notified stand must be one which is notified by the Transport Authority and by none other. There is no warrant for the presumption that it must be notified by the Municipality. " The Court then discussed certain provisions of the Madras District Municipalities Act and said that these provisions did not affect the power of the Transport Authority to locate traffic control and that if Rule 268 was within the rule making authority	 it followed that it could riot be challenged as being void because it was riot consistent with some general law. The discussion on this point was con cluded in these words : "Section 68	 sub section (2)(r) involves both a general prohibition that the 	 stand will cease to exist as well as a particular prohibition	 namely	 that passengers shall riot be picked up or set down at a specified point. The order passed by the Transport Authority properly construed falls within the ambit of section 68 sub section 2(r). Rule 268 under which the order impeached was passed is a rule framed 385 under the plenary rule making power referred to in section 68	 sub section (1). Sub sec tion (2) (za) says that a rule may be made with respect to any other matter which is to be or may be prescribed. This shows the existence of residuary power vested in the rule making authority. It follows therefore that Rule 268 is within the scope of the powers conferred under section 68 of the Act. " We have deliberately made these extensive quotations from the previous judgment of this Court because they clearly show	 as nothing else can	 that the Court had to consider in that case the question whether s.68(2) (r) did confer upon the Transport Authority the power to direct fixing or alteration of a bus stand and answered the question in the affirmative. Ibrahim 's case is thus a clear and direct authority for the proposition that under section 68(2)(r) of the Motor Vehicles Act the State Government has power to frame rules empowering the Regional Transport Authority to fix or alter bus stands. The notification of June 28	 1960	 mentions Rule 134 of the Rajasthan Motor Vehicles Rules	 1955	 as the source of the power under which the new bus stand was fixed	 the old bus stand was discontinued and it was ordered that no other place except the new bus stand should be used as a bus stand at Pushkar. The material portion of Rule 134 reads thus: "A Regional Transport Authority by notification in the Rajasthan Gazette	 or by the erection of traffic signs which are permitted for the purpose under subsection (1) of section 75 of the Act. or both	 may	 in respect of the taking up or setting down of passengers or both	 by public service vehicles or by any specified class of public service vehicles. . . . 386 within the limits of any municipality	 or within such other limits as may be specified in the notification	 certain specified stands or halting places only shall be so used." This rule clearly empowers the fixation or alteration of bus stands. In framing the Rajasthan Motor Vehicles Rules	 1951	 of which Rule 134 form part the Rajasthan Government mentioned the numerous sections which give the Government the power to frame rules as the "authority under which the rules were being made	 viz.	 sections 21	 41	 65	 68	 70	 71	 (2)	 73	 74	 75	 77	 80	 86	 (2)	 88	 90 and 91 of the . In view of this Court 's decision in Ibrahim 's Case (1) it will be proper to hold that Rule 13	4 	was made in exercise of the powers under section 68. Accordingly	 the order of the Regional Transport Authority fixing the new bus stand and discontinuing the old should be held to have been made under a rule made under section 68 and thus liable to revision under section 64 A. The learned Attorney General stressed the fact that in lbrahim 's case this Court did not in so many words say that such an order. fixing or altering a bus stand cannot be made under section 76 of the Act and contended that that case is no authority for holding that the order was not made under section 76. Assuming for the sake of argument that that was so and that the order could also be made under section 76 that would not affect or weaken the authority of Ibrahim 's Case in so far as it decided that a rule empowering the Transport Authority to fix or alter bus stands can be made under section 68 (2) (r) of the Act. In that position there will be no escape from the conclusion that the Regional Transport Authority 's order in the present case would be liable to revision under s 64 A. (1) ; 387 It appears clear to us however that Ibrahim 's case is also authority for the proposition that an order fixing or altering a bus stand cannot be made under section 76. From the summary of 'what was discussed and decided in that case as has been given above	 it appears that the Division Bench of the Madras High Court gave a categorical decision in the earlier writ petition that section 76 did not authorise the Transport Authority to close the bus stand. It appears to us clear that this view was approved by this Court. Indeed	 the reasoning which this Court adopted for deciding that section 68 (2) (r) of the Act contemplates the fixation or alteration of a bus stand would become considerably weakened and would not have been accepted by this Court if it thought that section 76 itself authorised the Transport Authority to fix or close a bus stand. We may make it clear that even if this binding authority in lbrahim 's Case had not been present we would have had no hesitation in holding that the fixation or alteration of a bus stand is made under a rule made under section 68 of the and cannot be made under section 76. In our opinion	 Chapter VI which deals with the question of " 'Control of traffic" in general has nothing to do with the fixation or alteration of bus stands. Section 76 has no doubt used the words " 'places at which motor vehicles may stand" and the learned Attorney General tried to persuade us that this includes the fixation of what is known as bus stands. While the word "bus stand" has not been defined in the Act	 we have no hesitation in accepting the contention of the respondents that a bus stand means a place where bus services commence or terminate. It is the place where the buses stand for commencing its transport service or where they stand after terminating their service	 that is popularly known as a bus stand. We do not think the words "places at which the motor vehicles may stand either indefinitely 388 or for a specified period of time" can be reasonably interpreted to include a bus stand in the above sense. When it is remembered that Chapter VI in which section 76 occurs	 is intended to deal with the control of 	traffic it becomes clear that the determination of places at which the Motor Vehicles may stand either indefinitely or for a specified period of time means the "determination of parking places" while the determination of places at which public vehicles may stop for a longer time than is necessary for the taking up and setting down of passengers means "halting stations for public service vehicles". It is well worth noticing that while the determination of such places for stoppage	 in the latter portion of the section can be in respect of public service vehicles only the determination of places of standing in the first part of the section is in respect of motor vehicles in general. All things considered	 it appears to us clear that section 76 has nothing to do with the provision for bus stands. Section 91 (2) (e) which empowers the State Government to make rules for "the maintenance and management of parking places and stands" does not refer	 in our opinion	 to bus stands but to " 'stands" for motor vehicles which are in the nature of parking places determined under section 76. It is equally clear to us that the "control of transport vehicles" with which Chapter IV purports to deal should reasonably be expected to contain provisions for fixation of places where the transport vehicles may commence their journey or terminate their journey	 that is	 the fixation of bus stands. When therefore we find in section 68 (2)	(r) the specific clause about "prohibiting the picking up and setting down of passengers. . at places other than duly notified stands	 it is reasonable to think that the word stand" was used there to mean "bus stands" in the sense of places where services 389 terminate or commence. The scheme of the sub section clearly shows that bus stands have first to be notified and regulatory orders can	 and have to be issued thereafter. In the nature of things	 the power to issue the necessary notification is implied in the provision. The conclusion that necessarily follows from this is that the State Government has been given authority under this clause to make rules for the fixation of bus stands by duly notifying the same. Rule 134 in so far as it empowers the Regional Transport Authority to fix or alter bus stands is thus a rule made under the rule making authority under section 68. Even apart from the authority of lbrahim 's Case (1) therefore we are of opinion that the order of the Regional Transport Authority was made in pursuance of powers conferred on it by a rule made under section 68 (2) (r) of the and therefore liable to revision under section 64A. This brings us to the question of limitation. Section 64 A provides that State Transport Authority shall not entertain any application from a person aggrieved by an order of the Regional Transport Authority unless the application is made within 30 days from the date of the order. According to the appellant	 the impugned order was made by the Regional Transport Authority on December 4	 1959	 and consequently the application for revision made by the respondents on April 13	 1960	 was barred. It was suggested that in fact the respondents who moved the revision application on April 13	 1960	 were aware of the order made by the Regional Transport Authority on December 4	 1959; but assuming that they had no such knowledge	 the question of knowledge	 it was urged	 was totally irrelevant. The section has provided that no application shall bib entertained unless it is made within 30 days from the date of (1) ; 390 the order and the courts cannot read it as within 30 days from the date of the knowledge of the order. In this connection the learned Attorney General has drawn our attention to the decisions of the Privy Council in Nagendranath vs Suresh	 (1) and General Accident Fire & Life Assurance Corporation Limited vs Jarmohomnad Abdul Rahim (2) where it has been emphasised that in interpreting the provisions of limitation	 " 'equitable considerations are out of place	 and the strict grammatical meaning of the words is the only safe guide." There can be no doubt that this principle has always been acted upon by the courts. This principle has recently been re affirmed by this Court in Boota Mal.v.The Union of India (3). We agree therefore that the words " date of the order" should not be read ""as from the date of knowledge of the order" in the absence of clear indication to that effect. In this connection the learned Attorney General has drawn our attention to several sections of the to show that where the legislature in prescribing the period of limitation intended that time should run from some other date than the date when the order was made clear indication of such intention was given. Thus section 13 in providing for an appeal from an order made refusing or revoking a driving licence says that an aggrieved person may appeal "within 30 days of the service on him of the order". Section 15 which provides for an appeal from an order of the licencing authority disqualifying a person from holding a driving licence lays down that an aggrieved person may appeal " 'within 30 days of the receipt of the order". Section 16 which provides for an appeal against certain orders of the Regional Transport Authority says that the aggrieved person may appeal "within 30 days of the receipt of intimation of such order". Section 35 which is another section providing for appeal says that the (1) A.I.R. (1932) P.C. 165 (2) 	 (3) ; 391 appeal may be made "within 30 days of the date of receipt of notice of the order". There is considerable force therefore in the argument that if the legislature had intended that an application for revision under section 64A may be made within 30 days from the date of intimation or knowledge of the order to the aggrieved person it would have said so; and in the absence of any such thing the court is bound to hold that the application will be barred unless made within 30 days from the date of the order by which the person is aggrieved. This still leaves open for investigation the problem as to what is the date of the order. According to the appellant the date when the Regional Transport Authority passed the resolution is the date of the order. Against this it is urged on behalf of the bus operators that it is the date when that resolution was brought into effect by the publication of the notification which should be considered to be the date of the order. In our opinion	 the respondents ' contention should be accepted. For	 it is a fallacy to think that the date when the Regional Transport Authority passed the resolution was the date on which the fixation of the new bus stand or the discontinuance of the old bus stand was ordered. It has to be remembered in this connection that Rule 134 itself contemplates that the fixation or alteration of bus stands would be made by a notification. It is only on such notification that a notified bus stand comes into existence. So long as the notification is not made there is in law no effective fixation of a new bus stand or discontinuance of the old bus stand. The matter may be considered from another aspect. Section 64A provides for an application for revision by a person aggrieved by an order. It is the making of the order which gives rise to the grievance. In this case it is the fixation of the new bus stand and the discontinuance of the old bus stand by which the bus operators claim to have been aggrieved	 392 It is easy to see that there is no real cause for grievance till such fixation and discontinuance of 'bus stands have been made by a notified order. In other words	 the order has not been "made" till the notification has been published. Before that it is only an intention to make an order that has been expressed. That this distinction between the making of an order fixing or discontinuing a bus stand and the expression of an intention to make such an order was present in the mind of the Regional Transport Authority is abundantly clear from the language used by it. The resolution that Was Passed on December 4	 1959 which according to the appellant was the date on which the impugned order was made says : "The bus stand for Pushkar will be the plot of land at the junction of the Hallows Road with Ganera Road near the Police Station and ; Kalkaji 's Temple. The present bus ' stand on the northern Patri between Hanumangarhi Temple and Brahamanandji 's Baghichi will cease to be a bus stand and will be a bus stop	 only. The buses will not pass through the city;. They will go back from the bus stop to the new stand. The Municipal Board will provide the	 necessary facilities. The buses will shift to the new stand after such facilities are provided. " The Transport Authority did not follow this up on that date by a formal order. It is reasonable therefore to consider the passing of the	 resolution as the preliminary stage of the making of the order and the notification by which it was published as the final making of the order. Our conclusion therefore is that the order; fixing a new bus stand at Pushkar and discontinuing the old bus stand was in effect made not on December 4. 1959	 but on June 28	 1960	 when. the notification about the fixation of a new bus stand was published	 393 It is this order	 made on June 28	 1960	 that was liable to revision and as the application for revision was made before that date in anticipation of the notification the plea of limitation raised on behalf of the appellant was rightly rejected by the Regional Transport Authority. There remains for consideration the last contention raised on behalf of the appellant that inasmuch as the State Transport Authority rejected by its order dated February 18	 1960	 the first application	 for revision of the Regional Transport Authority 's order fixing or altering the bus stand	 the Regional Transport Authority 's order merged in the order of the State Transport Authority	 the second application for revision was incompetent. In Collector of Customs ' Calcutta vs The	 East India Commercial Co. Ltd.	 Calcutta	 (1)this Court held that where once an order of original authority is taken in appeal to the appellate authority it is the order of the latter authority which is the operative order after the appeal is disposed of whether the appellate authority reverses the order under appeal or modifies that order or merely dismisses the appeal and thus confirms the order without any modification. In Madan Gopal Rungta vs Secretary to the Govt.of (2) Orissa this Court applied this principle of merger to orders passed by way of review and an order of the Central Government in effect rejecting the application of the appellant for the grant of a mining lease to him and confirming the rejection of the application of the appellant by the Orissa Government was held not amenable to the jurisdiction of the High Court of Orissa under article 226 of the Constitution in view of the fact that the Central Government was not located within the territories subject to the jurisdiction of the Orissa High Court on the ground that the Central Government 's order rejecting the review petition and in effect rejecting the application of the appellant for grant of a mining lease was the (1) ; (2) [1962] Supp. 3 S.C.R. 906	 394 operative order. It has been urged Son the authority of these cases that the principle of merger should be applied to the cases of revision also where the revising authority reverses the order or modifies it or merely dismisses the revision application thereby confirming the order. In our opinion	 there is no scope for the application of the principle of merger to the facts of the present case. As we have pointed out above the order fixing a new bus stand and discontinuing the old bus stand was in effect	 and in law	 made not on December 4	 1959	 but on June 28	 1960. The position therefore was that neither on the date when the first application for revision was made nor when the State Transport Authority disposed of that application	 had any order of the Regional Transport Authority fixing the new bus stand and discontinuing the old bus stand	 come into existence. The question of merger could only arise if the revision was of an order that had come into existence. If even though an application for revision was made before the notification but the State Transport Authority had considered and disposed of the matter after the notification was made it would be possible and indeed reasonable to say that the application for revision should be deemed	 at the time when the State Transport Authority	 dealt with the matter	 to be one for this completed order and the order of the Regional Transport Authority merged in the revising authority 's order. As	 however	 the revising authority 's order was also made before the notification had been published there was no operative order even by the State Transport Authority 's order made on February 18	 1960. The contention that the second revision was incompetent	 must therefore be rejected. Two points which emerged during arguments at the Bar however require consideration. The first 395 is that the application which the respondents busoperators made on April 13	 1960	 was also not for a revision of a complete order. As it was only this application for revision which has been dealt with by the State Transport Authority by its order of January 6	 1961	 the question arises whether that fact itself makes the order of the State Transport Authority bad and entitles the appellant to a direction quashing this order. It has to be noticed that the position in law that there was no complete order of fixation of a new bus stand and alteration of the old bus stand at Pushkar till the notification was made on June 28	 1960	 was not present in the minds of either the applicants or the appellant	 Municipal	 Board	 which appeared to oppose the application or even the State Transport Authority. It was not the appellant 's case in the writ petition that the State Transport Authority 's order of January 6	 1961	 should be quashed	 because it purported to revise an order which had no existence in the eye of law. On a consideration of all the circumstances	 we do not think that the appellant can now claim an order for quashing the State Transport Authority 's decision on this ground. In our opinion	 it would be proper	 in the special circumstances of the case	 to hold that the State Transport Authority could	 immediately after June 28	 1960	 when the order was completed by the notification treat the application for revision made on April 13	 1960	 pending before it on the date of the notification	 as an application for revision of the order as completed by the notification	 and that	 in substance	 the order of January 6	 1961	 was an order revising not the decision of the Regional Transport Authority 's order of December 4	 1959	 but the Regional Transport Authority 's order fixing a new bus stand at Pushkar	 as completed by the notification of June 28	 1960. The other point which was brought to our notice during the arguments at the Bar is that 396 the order of the State Transport Authority dated January 6	 1961	 was made without compliance with the second proviso to section 64 A. That proviso is in these words: "Provided further that the State Transport Authority shall not pass an order under this section prejudicial to any person without giving him a reasonable opportunity of being heard. " This appears to us to make it necessary that before making any revisional order under section 64A the State Transport Authority has to see that a person likely to be affected by that revisional order receives notice of the matter and is given a reasonable opportunity to be heard. The requirement of this proviso was admittedly not complied with before the State Transport Authority made the order on January 6	 1961	 in the present case. If the High Court 's attention had been drawn to this failure on the part of the State Transport Authority to comply with this statutory requirement	 we have no doubt that the High Court would have felt compelled to quash the revisional order made. Now	 that we find that this statutory requirement was not complied with before the revisional order was made	 we do not think it will be proper for us to ignore this infirmity in the order. It is true that the learned Attorney General contended that as soon as the Court accepts the plea that the revisional order challenged by the appellant by their writ petition is invalid for the reason that the appellate authority did not comply with the provisions of section 64A	 the writ petition ought to be allowed and no opportunity can or should be given to the said authority to reconsider the matter. We are not impressed by this argument. We are satisfied that in the circumstances of this case	 we ought to exercise our powers under article 142 of the Constitution and 397 send the matter back to the revisional authority to be dealt with in accordance with law	 because there is no doubt that by adopting this course full justice will be done between the parties. Accordingly	 we allow the appeal and quash the State Transport Authority 's order made on January 6	 1961	 and direct that the application for revision of the Regional Transport Authority 's order as notified on June	 28	 1961	 be disposed of by the State Transport Authority in accordance with law after giving public notice of the matter and thereafter giving every person concerned in the matter who wishes to be heard a reasonable opportunity of being heard. In the circumstances of the case	 we order that the parties will bear their own costs. SARKAR	J I have come to the conclusion that this appeal should be allowed. The appellant is the Municipal Board of Pushkar in the State of Rajasthan. It passed a resolution sometime in 1958 that the bus stand near the Pushkar lake should be shifted to what it considered a more suitable place. Now the power to fix bus stands was given to the Regional Transport Authorities by r. 134 of the Rules framed by the Rajasthan Government under the . That rule provides as follows : Rule 134. "A Regional Transport Authority	 by notifications in the Rajasthan Gazette	 or by the erection of traffic signs which are permitted for the purpose under sub section (1) of section 75 of the Act	 or both	 may	 in respect of the taking up or setting down of passengers or both	 by public service vehicles or by any specified class of public service vehicles (i) conditionally or unconditionally pro hibit the use of any specified place or of 398 any place of a specified nature or class	 or (ii) require that within the limits of any municipality or within such other limits as may be specified in the notification	 certain specified stands or halting places only shall be so used: " The appellant Municipality moved the Regional Transport Authority	 Jaipur	 for making an order shifting the bus stand to the place suggested by it. On December 3/4	 1959	 the Regional Transport Authority passed a resolution accepting the appellant Municipality 's proposal and providing that the bus stand would be shifted to the place suggested by the appellant Municipality and the old bus stand would cease to be used as such but would only be used as a bus stop. The resolution further provided that the appellant Municipality would provide certain facilities and the new bus stand would start functioning after the facilities had been provided. Now section 64A of the provides as follows: section 64A. "The State Transport Authority may	 either on its own motion or on an application made to it	 call for the record of any case in which an order has been made by a Regional Transport Authority and in which no appeal lies	 and if it appears to the State Transport Authority that the order made by the Regional Transport Authority is improper or	 illegal	 the State Transport Authority may pass such order in relation to the case as it deems fit : Provided that the State Transport Authority shall not entertain any application from a 399 person aggrieved by an order of a Regional Transport Authority	 unless the application is made within thirty days from the date of the order Certain bus operators of Pushkar who are respondents in this appeal and whom I will refer to as the respondents	 applied to the State Transport Authority on April 13	 1960	 under section 64A to quash the resolution of the Regional Transport Authority of December 3/4	 1959. While this application was pending disposal by the State Transport Authority	 the Regional Transport Authority issued a notification dated June 28	 1960	 finally declaring and notifying to the public the fixing of the new bus stand. This notification was published in the Rajasthan Gazette of July 14	 1960. It appears that there wasthis delay in issuing the notification of the Regional Transport Authority 's notification of December 3/4	 1959	 because in the meantime two other persons had moved the State Transport Authority under section 64A to quash that resolution and also because the facilities which the appellant Municipality had beed directed to provide had not till then been arranged for. That earlier petition under section 64A was dismissed by the State Transport Authority on February 18	 1960	 and thereafter the facilities required had been provided by the appellant Municipality. It is after all this that the notification of June 28	 1960	 had been issued. The respon dent 's petition under section 64A was allowed by the State Transport Authority by an order made on January 6	 1961. By that order the State Transport Authority directed that "the decision passed by the R. T. A. dated 3/4 December 1959 and upheld by the STA on 18. 1960 be set aside and cancelled and the old Bus stand shall continue to be recognised as Official Bus stand for the Pushkar Town. " 400 On February 10	 1961	 the appellant Municipality filed a petition under article 226 of the Constitution in the High Court of Rajasthan for a writ quashing the order of the State Transport Authority of January 6	 1961. This petition was dismissed by the High Court. The appellant has now appealed to this Court against the decision of the High Court. There were various points taken in support of this appeal	 but I think that one of them must succeed and I propose in this judgment to discuss that point only. It was said on behalf of the appellant Municipality that there was an error apparent on the face of the record because the respondents ' petition to the State Transport Authority under section 64A had been filed after the period of thirty days limited for that purpose by the proviso to that section. It was contended on behalf of the respondents that this was not so for under section 64 A the period of thirty days had to be counted not from the date of the order in this case the resolution of December 3/4	 1959 but from the date when the respondents had the knowledge of that order. It was contended that if the period was counted from such date	 then the petition was within time. I do not think that under section 64 A the period of thirty days has to be counted from the date that the party wishing to move under that section comes to have knowledge of the 'order sought to be set aside. My learned brother Das Gupta	 J.	 has in the judgment just delivered by him discussed this question and with his view on that point I am in entire agreement. It is unnecessary for me to discuss this question further. Therefore	 it would appear that the respondents ' petition under section 64A to set aside the order of December 3/4	 1959	 was out of time and should have been dismissed. The State Transport Authority 's decision that it was not out of time because the period of thirty days has to be counted from the date of the knowledge of the order was 401 patently erroneous and therefore the appellant should have been held entitled to the writ by the High Court of Rajasthan. But it was then said that the date of the order of the Regional Transport Authority was not december 3/4	 1959	 but June 28	 1960. ' This was presumably put on the ground that the order could and r. 134	 earlier set out	 be made by notification and in this case the notification was made on June 28	 1960. Under that rule a bus stand could be fixed by the erection of traffic signs also but I will leave this method out of consideration as it was not followed in this case. I have some doubt whether the contention that the order mentioned in section 64 A	 is for the purpose of the present case	 the order contained in the notification	 is 'right	 but I will assume that to be so. If the Regional Transport Authority 's order was made	 only on June 28	 1960	 as the respondents contend	 then their application under section 644 was not barred by limitation for in fact it was made before that date. But that gives the respondents no advantage. They had by their petition under section 64A asked that the Regional Transport Authority 's order of December 3/4	 1959	 be quashed. Now	 on the respondents own argument	 that order was not an order under section 64 A at all and could not be set aside under that section. Therefore	 again the order of the State Transport Authority setting aside the Regional Transport Authority 's resolution of December 3/4 1959	 was incompetent on the face of it. That resolution was exhypothesi not art order liable to be revised under section 64A. The State Transport Authority 's order of January 6	 1961	 was even off this basis patently erroneous and without jurisdiction and so liable to be set aside	.by a writ. Then it was said that it was in the power of 	the State Transport Authority to treat the petition 402 under section 64A filed on April 13	1960	 and pending on June 28	 1960	 the date of the notification	 as an application to set aside the order contained in that notification. Now I do not think the State Transport Authority suo motu could do so. It is for thepetitioner to decide what relief he would ask in his application under section 64A. The State Transport Authority could not against the wish of the petitioner alter his prayer. Here therespondents never asked	 that their application under s.64A should be treated as an application to set aside the order contained in theNotification of June 28	 1960. However that may be	 even if the State Transport Authority could treat the petition of April 13	 1960	 as asking	 for quashing of the Regional Transport Authority 's order of June 28	 60	 it did not in fact do so. This is evident from the State Transport Authority 's order of January 6	 1961	 where in considering the question of limitation it proceeds on the basis that the period of thirty days provided in section 64A is to be counted 	 from the date of The knowledge of the.order which would be insensible if it had treated the petition as one to set aside the order of June 28	 1960. Nowhere in its judgment	 of January 6	 1961	 does the State Transport Authority refer to the notification of june 28	 1960. In the operative part of its order which I have earlier set out. it expressly set aside and cancelled the Regional Transport Authorities resolution of December 3/4	 1959	 and it is only as consequential thereto that it stated that " 'the old Bus stand shall continue. " Even in their affidavit in opposition to the petition under article 226 the respondents themselves did	 not make the case that the State Transport Authority had treated their application under section 64A as ;In application to set aside the order contained in the notification of June 28 1960. In that affidavit they Stated	 that the revision filed by; the respondents before the S.T.A. was within the prescribed time as the same was filed within about a week of 'the respondents knowledge of the R.T.A. 's 403 order. " They clearly even then proceeded on the basis that their application under section 64A had been an application to set aside the resolution of December 3/4	 1959	. No doubt the High Court did not accept the view that the period of thirty days provided by section 64A has to be counted from the date of the knowledge of the order sought to be impugned. It said that it was the notification which was the source of the respondents ' grievance and	 therefore	 their petition under section	 64A was	 not out of time. The High Court wholly omitted. to notice that the petition asked nothing concerning the notification of June 28	 1960. Therefore	 it seems to me that it is to no purpose to consider whether the State Transport Authority could treat the respondents petition under section 64A as having been filed on or after June 28	 1960	 to cancel the order contained in the notification of that date. In fact	 it did not do so. It was neither for the High Court nor it is for this Court now to amend the application under section 64A and treat it as one for sett ing aside the Regional Transport Authority 's order contained in the notification of June 28	 1960. That application was never before either of these Courts. If the respondents themselves had made an application for such a amendment	 then the application would have been dismissed if on its date	 thirty days from the date of the notification had passed. Now on the dates when the State Transport Authority and the High Court passed their orders	 the period of thirty days so counted had passed. On those dates the respondents could not successfully ask for an amendment of their application under section 64A. It	 therefore	 seems to me that if the order of the Regional Transport Authority is to be taken as having been	 made	 on June 28	 1960	 then the respondents ' petition under section 64A was incompetent because it sought anorder for setting aside the Regional Transport Authority 's resolution of December 3/4	 1959 404 and under section 64A that order could not be effected at All. my view	 the appellant municipality was clearly entitled to a writ quashing "I order of the; State Transport Authority of January 6	 1961. I would	 therefore; allow the appeal with cost. By COURT By majority judgment the appeals are allowed and the matter sent back for disposal in accordance with law. Parties to bear their own Costs.

The Municipal Board of Pushkar passed a resolution on May 24	 1948	 for the shifting of the bus stand on the sacred lake to another site near the Police Station where it resolved to construct a passenger shed and provide other facilities for the pilgrims. The Regional Transport Authority by a resolution dated December 3/4	 1959	 accepted the suggestion and issued a public notification to that effect on June 28	 1960. Long before the notification	 two residents of Pushkar moved the State Transport Authority under section 64A of the Motor Vehicles Act for revision of the decision of the Regional Transport Authority dated December 3/4	 1959	 changing the bus stand but that application was rejected on February 18	 1960. Another petition for the revision of the same orders under the same section was moved by certain bus operators on April 13	 1960. The State Transport Authority on January 6	 1961	 allowed that application	 reversed the decision of the Regional 'Trans port Authority of December 31	 1959	 and directed that the old bus stand should continue. The Municipal Board moved the High Court under article 226 of the Constitution against this order of State Transport Authority. The High Court rejected the application. The Board appealed to this Court by special leave. Its case was that the order of the Regional Transport Authority changing the bus stand was made under section 76 of the	 Motor Vehicles Act and	 therefore	 was not open to revision	 that the revision application was barred by limitation and that the first revision application having been rejected the second did not lie inasmuch as on the rejection of the first	 the Regional Transport Authority 's order ceased to exist having merged in the State Transport Authority 's order	 374 Held (per curiam)	 that it was well settled that equitable considerations have no place in interpreting provision of limitation and their strict grammatical meaning has to be adhered to. The expression "date of the order" in the first proviso to section 64A of the Act	 therefore	 could not mean the date of the knowledge of the order. Per Gajendragadkar	 Wanchoo	 Das Gupta and Ayyangar	 JJ. The order of the Regional Transport Authority fixing the new bus stand and discontinuing the old was one made not under section 76 of the Act	 which had no application	 but under r. 134 of the Rajasthan Motor Vehicles Rules	 1955	 made in exercise of the powers conferred by section 68 (2) (r) the Motor Vehicles Act. The order was	 therefore	 open to revision tinder section 64A by the State Transport Authority. T.B. Ibrahim vs Regional Transport Authority	 Tanjore	 ; 	 applied. Section 76 had nothing to do with the fixation or alteration of a bus stand. Although the word bus stand ' had not been defined in the Act	 it was clear that a bus stand meant a place where bus services commenced or terminated. Section 76	 properly construed	 dealt with the determination of parking places referred to by section 91(2)(e) of the Act. The fixation of bus stands was within section 68(2)(r) of the Act and the power to issue the necessary notification was implied in that clause. Nagendranath vs Suresh	 A.I.R. (1 	 General Accident Fire and Life	 Assurance Corporation Ltd	 vs Janmohomed Abdul Rahim	 and Boota Mal vs Union of India; 	 	 referred to. In the instant case the effective order fixing the new bus stand was made not by the declaration of intention in the resolution of December 3/4	 1959	 but by the publication of the notification on June 28	 1960	 and the impugned application for revision under section 64A of the Act having been made before that date	 no question of limitation could arise. There was no scope for the application of the principle of merger in the present case since the State Transport Authority 's order rejecting the first revision application had been made before the effective and lawful order fixing the new bus stand was made by the notification. Collector of Customs	 Calcutta vs East India Commercial Co. Ltd. ; and Madan Gopal Bungta vs Secretary to the Government of Orissa[1962] Supp. 3 S.C.R. 906	 distinguished. 375 Since the notice obligatory under the second proviso to section 64A was not admittedly (riven by the State Transport Autho rity before it passed its order dated January 6	 1961	 this Court should	 in the ends of justice	 exercise its powers under article 142 of the Constitution and send the matter back to the revisional authority for disposal according to law. Per Sarkar	J. The State Transport Authority 's order of January 6	 1961 was patently erroneous and should have been set aside as it was passed under section 64A on an application made set aside an order of the Regional Transport Authority	 passed on December 3	 4	 1939	 after the period of 30 days prescribed for such application under that section had expired. Assuming that the Regional Transport Authority 's order which could be set aside under section 64A was the one made on June 28	 1960. The State Transport Authority 's order of .January 6	 1961	 would still be patently wrong for it set aside not that order but the order of December 3/4	 1959	 which the State Transport Authority had no power tinder section 64A to set aside. The State Transport Authority had no power suo motu to treat the application to set aside the order of December 3/4	 1959	 as an application to set aside the order of June 28	 1960. It had never been moved to do so nor had it in fact suo motu treated the application as one to set aside the order of June 28	 1960	 for it expressly set aside only the Regional Transport Authority 's order of December 3/4	 1959. The High Court was in error in holding that as the Notification of June 28	 1960	 contained the order which could be set aside Linder section 64A	 the application under that section which had been made before that date was not beyond time	 for it omitted to notice that that application asked nothing concerning that order. The application for setting aside the order of December 3/4	 1959	 could not by amendment be turned into an application to set aside an order of June 28	 1960	 after thirty days from the last mentioned day had expired.