A.C.GUPTA, JASWANT SINGH
Natha Singh – Appellant
Versus
Financial Commissioner, Taxation, Punjab – Respondent
JUDGMENT
JASWANT SINGH, J.:—This appeal by certificate under Article 133 (1) (a) of the Constitution of India granted by the High Court of Punjab and Haryana at Chandigarh is directed against its order dated May 1, 1967, dismissing in limine the writ petition filed by the appellants herein.
2. The facts giving rise to this appeal are: Natha Singh, appellant No. 1 herein, was recorded in revenue records as land-owner in respect of 39 standard acres and 9-3/4 units of land in village Malout, 53 standard acres and 5 1/2 units in village Kanamgarh and 4 standard acres and 2 units in village Bhagwanpur. By his order dated July 5, 1959, the then Collector, Ferozepore, acting under the provisions of the Punjab Security of Land Tenures Act, 1953, hereinafter referred to as the Act declared an area of 63 standard acres and 1-1/4 units out of the aforesaid land aggregating 93 standard acres and 1/4 units as surplus in the hands of Natha Singh, Rajinder Singh and Jarnail Singh, appellants Nos. 2 and 3 herein, who are the sons of appellant No. 1, went up in appeal against the said order of the Collector to the Commissioner, Jullundur Division, who vide his order dated July 20, 1965 allowed th
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