State of Maharashtra [(2002) SCC on line,Bombay 1222],learned counsel submitted that when the Sub-Divisional Officer,Additional Collector and Additional Commissioner had concurrently recorded finding in favour of the appellant by observing that the revenue record is not in consonance with the factual aspect and they have directed to correct the revenue entries,in such a case,the second revisional authority exceeded its jurisdiction in entertaining the said application and interfering with the finding of fact