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22. In this connection, counsel relied upon a decision of the Judicial Committee of the Privy council in Ryots of Garbandho v. Zamindar of Parlakimedi, 70 Ind. App 129 at p.168 = (AIR 1948 Pc 164). Their Lordships of the Privy Council while dealing with the meaning of the expression said. "The view taken by the majority of the Collective Board of Revenue in making the order dated October 19, 1936, which is now complained of, is that the requirement to "having regard to" the provisions in question has no more definite or technical meaning than that of ordinary usage, and only requires that these provisions must be taken into consideration."