JUDGMENT :

SANJEEV KUMAR, J.

1. This appeal under clause 12 of Letters Patent is directed against the judgment dated 07.12.1999 passed by the learned Single Judge [“the Writ Court”] in OWP No. 61/1997 titled Gopal Singh and Others vs. Financial Commissioner and Another.

2. On the basis of a document styled as ‘Tehreernama’ executed by the owners in respect of their land measuring 229 kanals, 18 marlas comprising Khasra Nos. 125, 47, 48, 48-min, 49, 50, 53, 55, 56, 57, 58 and 58-min [“the subject land”] situate in village Pukharni, Tehsil Nowshera in favour of predecessor-in-interest of the petitioners, namely Sardar Rangil Singh resident of Chowki Handa, Tehsil Nowshera on 19 Har, 1983 BK, the Assistant Commissioner (R), Rajouri [“ACR”] vide order dated 20.11.1977 attested Mutation No. 113 holding the respondents occupancy tenants of the subject land. The respondents challenged the order of ACR in a revision petition before the Divisional Commissioner, Jammu on the ground that they were owners of the subject land and not the occupancy tenants as has been held by the ACR. The Divisional Commissioner, Jammu accepted the revision petition and vide its order dated 30.11.1990 remanded the