Mr. Rakesh Kumar Jain, J.: - Bahal Singh, predecessor-in-interest of the present petitioners, filed a suit for possession by way of pre-emption against Mokham Singh, husband of respondent No.5, on 20.04.1965 in respect of the land measuring 63 Kanal 01 Marla, situated in the revenue estate of village Jhandakalan. A compromise was effected between the parties on 28.05.1965 by which Mokham Singh surrendered possession of land measuring 23 Kanal 10 Marlas, comprised in Killa Nos.160/1 (1-18), 2 (7-19) and 3 (7-11) in favour of Bahal Singh in lieu of Rs.5,000/- and statement of both the parties to that effect was recorded by the Civil Court. The learned Civil Judge, Mansa decreed the suit of Bahal Singh in terms of the compromise to the extent of 23 Kanal 10 Marlas on 21.06.1965. The petitioners filed an application to the Assistant Collector 1st Grade (Sub Divisional Magistrate), Sardulgarh on 21.12.2004 for sanctioning of mutation on the basis of decree dated 21.06.1965. The Halqa Patwari recorded the entry of the decree dated 21.06.1965 in the register and forwarded it to the Halqa Kanoongo on 04.01.2005, who further compared the document on 22.01.2005. In the meanwhile, the private respondents raised certain objections, as a result thereof, the Assistant Collector 2nd Grade (Tehsildar) declared the mutation as contested on 24.01.2005 and directed the parties to appear before the learned Assistant Collector 1st Grade on 18.02.2005. Both the parties were given opportunities to lead evidence and then the mutation No.7724 was sanctioned in favour of the petitioners vide order dated 28.04.2005 by the Assistant Collector 1st Grade, in which it was categorically observed that the decree dated 21.06.1965 had become final because no appeal was preferred against it. However, the Collector, Mansa allowed the appeal of respondent No.5 and set aside the order dated 28.04.2005, by which mutation was sanctioned, on the ground that 10 jamabandis have been recorded after the decree dated 21.06.1965 and the present petitioners have also filed a civil suit on 17.05.2004 which is still pending. The petitioners challenged that order of the Collector by way of an appeal before the Divisional Commissioner which was dismissed on 26.03.2008 in which it was additionally observed that the suit for declaration filed by the petitioners before the Court of Additional Civil Judge (Senior Division), Sardulgarh has been dismissed in default on 08.08.2006. The petitioners then filed a revision petition before the Financial Commissioner (Revenue), Punjab which was also dismissed on the ground that various jamabandis have been prepared without referring to the decree dated 21.06.1965 and the suit for declaration under Section 45 of the Punjab Land Revenue Act, 1887, filed by the petitioners was dismissed in default and even their application for restoration was dismissed, therefore, the mutation cannot be sanctioned.

2. The petitioners have thus filed this petition to challenge the orders passed by the Collector, Commissioner and the Financial Commissioner respectively and has prayed for restoration of the order dated 28.04.2005 passed by the Assistant Collector 1st Grade whereby mutation No.7724 on the basis of decree dated 21.06.1965 has been sanctioned.

3. After notice, the respondents have filed their respective replies. Respondent No.5 has urged that the suit filed by the petitioners under Section 45 of the Act was dismissed for non-prosecution on 08.08.2006. Application filed for recalling of that order was dismissed on 16.08.2011 and Civil Revision No.3201 of 2012 was disposed of by this Court on 28.05.2015 on the ground that the revision was incompetent as the petitioners had the right to file appeal under Order 43 of the Code of Civil Procedure, 1908.

4. Counsel for the petitioners has argued that there is no limitation provided under the Act for entering mutation on the basis of Civil Court decree and has relied upon a judgment of this Court in