ORDER

The dispute in this appeal relates to declaration of surplus area under the provisions of the Himachal Pradesh Ceiling on Land Holdings Act, 1972 (hereinafter referred to as the Act ). On coming into force of the aforesaid Act, ceiling proceedings were initiated and an order was passed by the Collector on 14.1.1976 as a result of which 9,000 bighas of land belonging to the original owner Raja Lakshman Singh, whose heirs are respondents in this appeal, was declared surplus and 1,000 bighas was left as the land which they were found entitled to hold within the permissible limits on the basis of the number of units in the family.

2. The State, it seems, felt aggrieved by the order passed by the Collector. Hence, it filed an appeal before the Commissioner. The appeal was, however, withdrawn by the State on March 20, 1976. As a result of the withdrawal of the appeal preferred against the order of the Collector, the order passed by the Collector attained finality. The Financial Commissioner, however, seems to have exercised his suo moto power under Section 20(3) of the Act and by Order dated 7.11.91 set aside the order of the Collector dated 14.1.1971. It may be noted here that the