ORDER

Leave granted.

We have heard learned counsel on both the sides.

2. This appeal relates to the grant of 11 Kanals 7 marlas of land in revenue estate of Karbara in Ludhiana District. The respondent and his brother Jawahar Singh, s/o Gurdit Singh being displaced persons, his brother has applied for transfer of 7 Kanals 15 marlas. It was accordingly granted to him and it became final by proceedings dated August 17, 1966. Thereafter, in the collusion with the revenue officials the respondent got his name mutated in the records with regard to the land in the year 1967 and asked for assignment of the same under the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (for short, the Act ). One Mr. J.S. Qaumi, Settlement Officer granted assignment to the respondent on August 29, 1969. Thereafter, when it was noticed that the mutation was obtained by playing fraud, the self-same officer as Settlement Commissioner, by proceedings dated 16.9.1971, set aside the order. It came to be challenged by filing of a revision under Section 33 of the Act. The Financial Commissioner (Taxation), Government of Punjab upheld the cancellation by his proceedings dated November 25, 1971. When the