JUDGMENT 1. - The facts of the case in brief are that the Sub Divisional Officer, Kota took up the ceiling proceedings under Chapter III B of the Rajasthan Tenancy Act, 1955 (Old Ceiling Act) against non-petitioner Govinda, the predecessor-in-title of the petitioners and dropped the proceedings vide order dated 30.7.1971. The Sub Divisional Officer subsequently made enquiries and found that Govinda was holding the land in Chambal Command Area measuring 68 bighas and 18 biswas which is equivalent to 37.25 standard acres and therefore proceedings under the Old Ceiling Act could not have been dropped by him. The matter was referred to the Additional Collector (Colonisation) via Collector who in turn gave notice to the petitioner. The Additional Collector found that the petitioner had four members in his family and the land in question fell in the village of Group I of Chambal Command Area which is equal to 37.25 standard acres. Since the holder is entitled to retain only 30 standard acres of land, the rest of the land could not have been retained. The matter was referred to the Board of Revenue under Section 232 of the Act. 2. Admittedly, when the reference was made and a notice was given to the petitioner, the proceedings for reopening the case under the Ceiling Act were barred by limitation under second proviso to sub-section (2) of Section 15 of the Rajasthan Imposition of Ceiling on Agriculture Holdings Act, 1973 (hereinafter referred to as 'the Act of 1973'), which provides for limitation of seven years from the date of the final order, sought to be repened or upto to expiry of 30th day of June, 1979 whichever is later, for reopening of the case. 3. It is submitted by the counsel for the petitioners that when there is a specific provision made for reopening of the ceiling proceedings, recourse to Section 232 cannot be taken for making a reference for reopening the case under the Old Ceiling Act. The learned counsel for the petitioner is right in his submission when there is a specific provision made under the Act of 1973 for reopening of the cases of old Ceiling Act, recourse to Section 232 of the Rajasthan Tenancy Act, 1955 by making a reference is not permissible beyond the period prescribed under Section 15(2) of the Act of 1973. 4. 4. The order passed under the Ceiling Act attains finality and can only be varied or modified if the steps are taken within the period prescribed under second proviso to sub-section (2) of Section 15 of the Act of 1973. What cannot be done directly cannot be achieved indirectly. The Rajasthan Imposition of Ceiling on Agriculture Holdings Act, 1973 is a complete code which provides for reopening of the cases decided under the Ceiling Act, it also provides for appeals against the orders passed by the authorities under the Act. It is a special Act to provide for imposition of ceiling on agriculture holdings, acquisation and disposal of the surplus land and matters ancillary thereto. Whereas the Rajasthan Tenancy Act, 1955 is an Act relating to tenancy of agricultural lands and to provide for certain measures of land reforms and the matters connected therewith. The Act of 1973 is a special Act in ceiling matters which provides for a remedy of reopening of a case decided by the authority. General power vested in the Rajasthan Tenancy Act, 1955 cannot be exercised when the remedy under the special Act is barred by limitation. The powers exercised of making a reference under Section 232 of the Rajasthan Tenancy Act, 1955 were beyond the competence of the Collector when the reference under Section 15(2) of the Act of 1973 is barred by limitation. 5. In view thereof the petition is allowed. The notice and the reference made by the Additional Collector (Colonisation), Kota to the Board of Revenue under Section 232 of the Rajasthan Tenancy Act, 1955 is quashed. The judgment of the Board of Revenue dated 25.2.1987 (Annexure No.3) is set aside.Petition allowed. *******