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26. The point taken has to be considered by first referring to nature of personnel who are to exercise powers under the Act in the first two stages. Any 'person' can be appointed as a 'Controller' by notification. It is not necessary that it should be a Court. Equally in respect of an appellate authority, 'any officer or authority' can function as Appellate Authority. These two categories of functionaries can be notified by the Government under the Act. Invariably Judicial Officers are being appointed, but that would not mean that the power exercised by them is that of a Court, and that is why this Court has held in more than one decision that they are 'persona designata'.