notified under Section 4, sub-section (1), or make different reports in respect of different parcels of such land, to the appropriate Government, containing his recommendations on the objections, together with the record of the proceedings held by him, for the decision of that Government. The decision of the appropriate Government on the objections shall be final.” [Emphasis supplied] 17. The choice of different terminologies for the role of the Collector and the role of the Government makes it evident that the Legislature intended different roles for each of them. The Collector has no power to “decide” the case and can only give “recommendations” to the Government. It is the Government which is the ultimate arbiter for determining whether the land is to be released or not. No other authority can dictate the outcome 12of Section 5A proceedings—neither the Collector nor the landowner.5 While the Collector’s report can form the “basis” of such decision, the Government is free to