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2026 Supreme(HP) 345

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
JYOTSNA REWAL DUA
Ashok Rai – Appellant
Versus
Financial Commissioner (Appeals), Shimla, H.P – Respondent


Advocates Appeared:
For the Petitioner:Mr. Surinder Saklani, Advocate.
For the Respondents:Mr. Vishwadeep Sharma, Additional Advocate General, Mr. Shivom Vashishta, Advocate.

Table of Content
1. revision not maintainable when appeal available under section 14 (Para 1 , 2 , 3)
2. condonation order appealable to commissioner, not interlocutory despite petitioner's contention (Para 4)
3. writ dismissed; time spent excluded for limitation (Para 5)

JUDGMENT :

Jyotsna Rewal Dua, J.

Petitioner feels aggrieved against the order passed by respondent No.1-Financial Commissioner (Appeals), H.P. on 08.02.2024 holding that revision petition preferred by the petitioner was not maintainable in view of remedy of appeal available to him. Liberty was granted to the petitioner to avail appellate channel. The period spent by the petitioner in pursuing the revision petition before the Financial Commissioner (Appeals), was also ordered to be excluded for the purpose of limitation.

2. Heard learned counsel for the parties and considered the case file.

3. Partition proceedings initiated under the H.P. Land Revenue Act, 1954 (hereinafter referred to as Act) were pending before the Assistant Collector, First Grade, Dharamshala. Petitioner was also party thereto. The Assistant Collector, First Grade, passed an order therein on 17.06.2017 accepting the mode of partition and sanctioned th








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