Venkayya and I are of opinion that the Koḍumbāḷūr inscription of Bhūti Vikramakēsari must be dated in the tenth century a.d.; Father Heras proposes a date three centuries earlier. The arguments originally put forward by Venkayya, together with others drawn from Cōḷa inscriptions, have been summarized by me in my paper on the Koḍumbāḷūr inscription to which Fr. Heras has referred in his paper published in a recent issue of the Journal of the Royal Asiatic Society (January, 1934, pp. 33 ff.). I propose here to examine the steps by which Fr. Heras reaches his conclusion.