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54. The argument is not tenable and cannot succeed, firstly for the reason that there is no estoppel against statute. A mere conduct or manner in which the officials of the department of revenue or Department of Mines and Geology function in itself cannot be a criterion as to the applicability or otherwise of a statutory provision like Section 95 of the Act. Assuming for argument's sake that the authorities had on an earlier occasion taken a stand which is not fully in consonance with the provisions of Section 95, the authorities are not pinned down to pursue such erroneous action or inaction and cannot be compelled to keep pursuing such actions which are not fully in consonance with or requirement of the provisions of Section 95 of the Act, even after they have realised their earlier follies. The working, the operation, the enforceability of a statutory provision cannot be contingent on the understanding or diligence and the manner of functioning of the statutory functionaries. A statutory provision operates on its own and has the force of law the moment the competent Legislature has enacted it and brought into effect by complying with such other constitutional and procedural 'requirements and is not at the mercy of any of the officials functioning as statutory functionaries under the enactment or provisions of law, for its operation and applicability.