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Ajaib Singh vs Financial Commissioner Appeals Punjab
2024 Latest Caselaw 9557 P&H

Citation : 2024 Latest Caselaw 9557 P&H
Judgement Date : 3 May, 2024

Punjab-Haryana High Court

Ajaib Singh vs Financial Commissioner Appeals Punjab on 3 May, 2024

Author: Rajesh Bhardwaj

Bench: Rajesh Bhardwaj

                                    Neutral Citation No:=2024:PHHC:061646



CWP-8687-2024                          1

124     IN THE HIGH COURT OF PUNJAB AND HARYANA
                     AT CHANDIGARH

                                                CWP-8687-2024
                                                Reserved on: 22.04.2024
                                                 Decided on: 03.05.2024

Ajaib Singh and another                                       .....Petitioners

                         versus

Financial Commissioner (Appeals) Punjab and others
                                                 ..... Respondents

CORAM : HON'BLE MR. JUSTICE RAJESH BHARDWAJ
           ***
Present :- Mr. S.S. Salar, Advocate
           for the petitioners.

        Mr. Sherry K. Singla, Advocate
        for the caveators/respondents No.5, 7 and 8.
        ***
RAJESH BHARDWAJ, J.

Petitioners have approached this Court praying for quashing

of orders dated 18.01.2024 and 12.06.2015 (Annexures P-12 & P-9) and

order dated 16.10.2017 (Annexure P-10) wherein mutation No.4072 dated

30.03.2006 (Annexure P-2) has been set aside.

2. It has been submitted by counsel for the petitioners that the

petitioners purchased 120 kanals 17 marlas of land from Chhota Singh

vide sale deed dated 03.05.1963 and accordingly, Mutation No.1835 was

sanctioned. He has submitted that petitioners purchased the specific

khasra numbers vide sale deed dated 03.05.1963. It has been submitted

that the mutation was entered and it was sanctioned on 30.03.2006 by

mentioning that all the co-sharers including the petitioners presented the

agreement admitting partition. However, the mutation sheet did not have

the signatures of the petitioners acknowledging their presence but the

signatures of the respondents were there. He has submitted that there

being no signatures on partition agreement, the same proves that fraud

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Neutral Citation No:=2024:PHHC:061646

was committed by the respondents in connivance with the revenue

officials. He has further submitted that the appeal was filed before the

Collector against Mutation dated 30.03.2006. When the petitioners came

to know, they filed application for review of the Mutation on 04.03.2010.

Thereafter, the appeal was filed against the mutation order dated

30.03.2006, however, learned Sub Divisional Magistrate dismissed the

appeal holding the same to be time barred vide his order dated 07.04.2011.

Thereafter, the Deputy Commissioner ordered the review of the mutation

vide his order dated 15.05.2013. This order was never challenged by any

party and thus, became final. However, as no action was taken for review

of the order, the petitioners filed their representation on 04.11.2014.

However, learned Assistant Collector 2nd Grade in violation of the law

rejected the review and confirmed the mutation on the ground that the

petitioners had purchased the specific khasra vide his order dated

12.06.2015. The appeal filed by the petitioners was dismissed on

16.10.2017. Being aggrieved, the petitioners filed the revision petition

which was allowed vide order dated 28.12.2017. He contends that ROR

filed was allowed vide order dated 18.01.2024 for extraneous

considerations. It is submitted that learned Financial Commissioner

without adverting to the findings regarding there being no express consent

for partition and signatures of the petitioners has set aside the order on the

ground that Mutation No.4072 was already upheld in the appeal by the

Sub Divisional Magistrate on 07.04.2011 and therefore, attained finality.

He submits that the learned Financial Commissioner has failed to

appreciate that the Deputy Commissioner had already ordered for the

review of mutation. He further submits that once the mutation was illegal

its effect given in subsequent Jamabandi does not take away the

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Neutral Citation No:=2024:PHHC:061646

jurisdiction of the revenue authorities to review the order when it was

entered as a result of fraud. It is submitted that the only exception is the

oral family partition. However, once there was written agreement, it could

not be relied upon unless entered in the revenue record. Hence, the

mutation entered was illegal and contrary to the public policy. He

vehemently contends that Mutation No.4072 was sanctioned on the basis

of family partition to which the petitioners were never the signatory. It is

submitted that the view taken by the learned Financial Commissioner is

against the judgment rendered by this Court in Bhartu Vs. Ram Sarup,

1981 PLJ 204 and the judgment of Hon'ble Supreme Court report in Jai

Singh Vs. Gurmej Singh, 2009(15)SCC 747. He has submitted that the

Commissioner had exceeded his jurisdiction as it was required to deal

with the permission to review the said Mutation No.4072. He has

submitted that the appeal was dismissed on 16.10.2017 which was under

consideration before the learned Commissioner. Hence, the matter

regarding review was not under consideration rather the mutation was

under consideration in pursuance to the order dated 15.05.2013 directing

the review of the mutation which remained unchallenged till date. He has

submitted that the observations made by learned Financial Commissioner

are conclusive in nature and shall bound the learned Commissioner while

re-deciding the case on remand. He has relied upon the judgments titled

as Jai Singh Vs. Gurmej Singh, 2009(15) SCC 747 and Mohinder Singh

Vs. State of Punjab and others, 2011(1) RCR(Civil) 107. He thus,

submits that the impugned orders being totally in violation of the statutory

provisions and the law settled, deserve to be set aside.

3. Per contra, learned counsel for the caveator/respondents

No.5, 7 and 8 has vehemently opposed the submissions made by counsel

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Neutral Citation No:=2024:PHHC:061646

for the petitioners. He has submitted that the learned Financial

Commissioner vide his order dated 18.01.2024 has remanded the case to

the Court of Commissioner, Patiala Division, Patiala in accordance with

law and therefore, no prejudice has been caused to either of the parties as

the case would be decided afresh, after hearing both the sides. He has

submitted that the dispute pertains to Mutation No.4072 which was

entered and sanctioned vide order dated 30.03.2006. The petitioners

challenged this order by way of appeal before the learned Collector-cum-

Sub Divisional Magistrate, Nabha and the said appeal was dismissed vide

order dated 07.04.2011 and as this order passed by the Appellate Authority

was never challenged by the petitioners, it has attained finality. He

submits that during the pendency of the said appeal, the petitioners filed

the application dated 04.03.2010 for the review of Mutation No.4072

which was sanctioned vide order dated 30.03.2006. This appeal filed by

the petitioners was dismissed vide order dated 07.04.2011. Thereafter, the

application seeking review of the said order was also dismissed by the

Court of Assistant Collector IInd Grade vide order dated 12.06.2015. The

petitioners challenged this order by way of an appeal before the Collector

which was dismissed on 16.10.2017. He vehemently contends that the

petitioners never challenged the said orders dated 12.06.2015 and

16.10.2017 before the Court of learned Commissioner. It is submitted that

learned Commissioner had set aside the Mutation No.4072 which was

sanctioned vide order dated 30.03.2006 without even considering that the

said Mutation No.4072 was not even challenged by the petitioners by way

of revision. It is further submitted that the petitioners challenged the order

dated 12.06.2015 and 16.10.2017 seeking review of the order dated

30.03.2006 which was dismissed by the Court of Assistant Collector IInd

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Neutral Citation No:=2024:PHHC:061646

Grade as well as by Sub Divisional Magistrate, Nabha. Thus, the

Commissioner had exceeded his jurisdiction and thus, the same has been

rightly set aside by the learned Financial Commissioner vide order dated

18.01.2024. He submits that the Mutation No.4072 was sanctioned on

30.03.2006 on the basis of the partition between the parties. Hereinafter

the petitioners purchased the suit land measuring 120 kanal 17 marla vide

sale deed dated 04.05.1963 and as per the record, the Mutation No.1835

had already been sanctioned in favour of the petitioners on the basis of

sale deed dated 04.05.1963 pertaining to the specific khasra numbers. He

has also submitted that the petitioners had obtained loan on the said land

measuring 120 kanal 17 marla which was allotted to him by virtue of

Mutation No.4072. It is submitted that the petitioners challenged the said

order dated 30.03.2006 by way of appeal in the year 2010 i.e. after a delay

of 04 years. This appeal has already been dismissed on 07.04.2011 which

has attained finality as it was not challenged further. He submits that by

virtue of the impugned order, learned Financial Commissioner has

remanded the case for a decision afresh and thus, there is no prejudice

whatsoever caused as contended by counsel for the petitioners. He

submits that the petition being devoid of any merits deserves to be

dismissed.

4. Heard. On hearing counsel for the parties and perusing the

record, it is apparent that the petitioners had approached this Court

impugning the orders dated 18.01.2024, 12.06.2015 and 16.10.2017. As

deciphered from the arguments raised by both the sides and the record

available, Mutation No.4072 was entered and sanctioned on 30.03.2006

and the appeal filed against the same was dismissed on 07.04.2011. This

order was not challenged further. However, the petitioners filed the

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Neutral Citation No:=2024:PHHC:061646

application dated 04.03.2010 for the review of Mutation No.4072 which

was sanctioned vide order dated 30.03.2006. The application seeking

review was dismissed by the Assistant Collector IInd Grade on

12.06.2015. This order was further challenged by way of appeal and the

same was dismissed by the Collector on 16.10.2017. Thereafter, the

petitioners challenged the orders dated 12.06.2015 and 16.10.2017 before

the learned Financial Commissioner. Learned Financial Commissioner

had observed in the impugned order that the Mutation No.4072 was

entered and sanctioned by the Assistant Collector IInd Grade on the basis

of family sanctioned agreement which was duly consented by the

petitioners and was acted upon. It has been further observed that the

Commissioner had exceeded his jurisdiction while passing the impugned

order in respect of Mutation No.4072 as the same was never challenged

by way of the revision petition filed by the petitioners. Thus, having found

the Commissioner exceeded his jurisdiction, the case was remanded back

to the Commissioner to decide the revision afresh keeping in view the

provisions of Section 45 of the Punjab Land Revenue Act. Learned

counsel for the petitioners has primarily assailed this order that the learned

Financial Commissioner had rather given the directions to the

Commissioner to pass the order in the specific directions given which

would prejudice the petitioners. On hearing both the sides, it is apparent

that the material dispute raised by both the sides had not been properly

dealt by the Commissioner and thus, it requires a fresh decision on the

reconsideration of the contentions raised by both the sides.

5. Thus, this Court does not find any infirmity in the remand

order for a decision afresh keeping in view the provisions of Section 45 of

the Punjab Land Revenue Act. However, learned Commissioner would

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Neutral Citation No:=2024:PHHC:061646

decide the case afresh on hearing both the sides in view of the

submissions made by them afresh. Learned Commissioner would proceed

with the case afresh on hearing both the sides and decide the same in

accordance with law without being influenced by any observation made

by the Financial Commissioner, however, the Commissioner would be at

liberty to consider all the points raised by the Financial Commissioner in

his order and decide the same independently. Learned Commissioner is

directed to issue notice to both the sides and hear the case afresh and

decide it expeditiously in accordance with law preferably, within three

months, from the date of receipt of copy of this order. Office is directed to

send copy of this order to the Commissioner forthwith who on receipt of the

same will issue notice for appearance to all the parties concerned and

proceed further in the matter.

Perusal of the file shows that the Commissioner, Patiala

Division Patiala has not been made a party in the present petition. He

being a necessary party, is impleaded as respondent No.13 in the present

petition.

Learned counsel for the petitioner is directed to file amended

memo of parties during the course of the day.

Disposed of in above terms.





03.05.2024                                   ( RAJESH BHARDWAJ )
m. sharma                                          JUDGE

             Whether speaking/reasoned         :      Yes/No
             Whether reportable                :      Yes/No




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