Section 37A was enacted on 12th of March,1956.The High Court was,however,of the view that it cannot be said that it was for the revenue authorities alone to decide the issue because the arbitrator was ordered to decide the issue by the High Court on 19th August,1974 and by this Court on 30th of January,1975.The High Court also referred to the directions of this Court dated 19th August,1985 mentioned hereinbefore