JUDGMENT : S.C. Mohapatra, J. - This Civil Revision, u/s 13 of the Orissa Merged Territories (Village Offices Abolition) Act, 1963, (in short 'the Act') has been filed by one of the co-sharers of the village officer against the order of the Member, Board of Revenue, in second appeal remitting back the proceeding to the Revenue Officer for further enquiry in respect of plot Nos. 270 and 544 only. 2. Mr. S.C. Ghosh, the learned counsel for the petitioners submitted that on a wrong interpretation of the proviso to Section 5 of the Act added retrospectively to Section 5 by Section 2 of Orissa Act 33 of 1976; the Member, Board of Revenue, has not remitted back the proceeding in respect of other plots merely because they were recorded in revenue papers as water reservoirs. According to Mr. Ghosh it is a clear case of error of law. 3. In order to consider the weight of the submission of Mr. Ghosh, the proivso to Section 5 is to be kept in mind. It reads as follows : "Provided that no water reservoir, whether known as tank, muna, bandha, kata or by any other name whatsoever, which forms part of such bhogra land and which was being used for the purposes of irrigation or for any communal purpose, shall be settled with the holder of the village office or with any other person as aforesaid." This amendment is of a retrospective character and it was provided in Section 2 of Orissa Act 33 of 1976 that it shall be deemed to have always thereunder Section 5 of the Act. 4. On the plain reading of the proviso it is clear that the following conditions are to be satisfied for the applicability thereof : (i) The bhogra land under consideration is a water reservoir. (ii) The water reservoir is used for irrigation or other communal purposes. 5. The competent authority u/s 5 is to consider the question of settlement of the bhogra lands on the basis of she date of coming into force of the legislation in any area. So far as Gangpar State in Sundargarh district. It is riot disputed that the Act came into force from 1.4.1966. The recording of a land as a water reservoir may have some evidentiary value. So far as Gangpar State in Sundargarh district. It is riot disputed that the Act came into force from 1.4.1966. The recording of a land as a water reservoir may have some evidentiary value. Yet there may be some lands which have lost the character of being water reservoirs or even if they exist as water reservoirs, they may not be used for irrigation or other communal purposes. A clear and categorical finding on the basis of materials on record relating to those lands as on the date of coming into force of the Act in the area is essential 6. In the present case, the grievance of the petitioners being confined to the finds recorded as water reservoirs, investigation is required to be made whether on 1.4.1966 the same were water reservoirs used for the purpose of irrigation or for communal purpose. As is required u/s 5 it is also to be examined whether the petitioners are in actual cultivating possession of the land in question satisfaction of which only the land can be settled on them. Therefore, the competent authority is directed to make further enquiry in respect of plot Nos. 132, 161, 420 and 421 along with the other plots as directed by the Member, Board of Revenue. Parties shall be given full opportunity to adduce further evidence in this regard. 7. In the result, the civil revision is allowed in part to the limited extent indicated above. No, costs.