Judgment : The petitioner’s review application under Section 114-A of the Karnataka Municipal Corporations Act, 1976 to review the katha made in favour of the 4th respondents, by order dated 1-4-2004 when rejected by order dated 23-10-2008 Annexure-F, as communicated by letter dated 3-11-2008 Annexure –F1, are called in question in this petition. 2. Undoubtedly, the review jurisdiction under Section 114-A of the Act ought to be invoked within three years from the date of the order recording the transfer of title so as to reopen the case and pass such orders with respect thereto as the Commissioner thinks fit. In the instant case, the recording of the transfer of title in favour of the 4th respondent was on 1-4-2004 while the petition for review was filed on 2-8-2007, beyond the period of three years and therefore, the petition was not maintainable and its rejection by the order Annexure-F as communicated by the letter Annexure-F1 cannot be found fault with. 3. Learned Counsel for the petitioner is correct in his submission that thought the reviewing authority stumbled upon the correct decision, nevertheless, the findings recorded on the merit of the matter cannot be sustained. Since the reviewing authority did not have the jurisdiction to entertain the petition. It is needless to state that any findings recorded by the authority in the order Annexure-F touching upon the merits of the case of the parties, would not bind the parties. Petition is accordingly, disposed of.