On the other hand,in our view,under Section 121A of the Act,it would be open to the High Court to interfere with the orders of the tribunals below as the High Court is empowered to look into the legality of the order or regularity of the proceedings although,in the exercise of revisional jurisdiction u/s.115 of the Code,the High Court is not entitled to look into the legality of the order or the regularity of the proceedings but only entitled to interfere with the orders of the Tribunals or the courts below when it finds that they have a) exercised a jurisdiction not vested in them by law,or b) failed to exercise a jurisdiction so vested,or c) acted in the exercise of their jurisdiction illegally or with material irregularity