Judgment

Pattanaik, J.-The appellants are landless persons and they had been allotted different parcels of surplus land of the surplus holder Late Prem Nath Maira after determination of the surplus in his hand by the Collector by Order dated 8th of June, 1960 under the Punjab Security of Land Tenures Act, 1953. The order of the Collector dated 21.4.61, declaring surplus in the hands of the land holder was assailed in appeal but the same was dismissed by the Commissioner, Ambala Division by his order dated 14.7.61. Against the appellate order a revision was carried to the Financial Commissioner in the year 1981 and it was contended before the Financial Commissioner that the original land holder having died on 5.1.76 before the vesting of the land in the State of Haryana under Section 12(3) of the Haryana Ceiling on Land Holdings Act, 1972, the heirs of the original surplus land holder inherited the same and consequently the question of surplus will have to be determined under the provisions of Haryana Act and there is no surplus. The Revisional Authority dismissed the said revision at the admission stage itself basically on the ground that the determination of surplus made by the Co