Mr. Rakesh Kumar Jain, J.:- The petitioner has challenged the order dated 14.3.2017 passed by the Financial Commissioner by which he has set aside the order passed by the Assistant Collector 1st Grade, Morinda dated 28.7.2014.

2. In brief, on 26.5.2014, the petitioner filed an application for partition of land measuring 422 kanal 13 marlas situated in village Kajauli, Hadbast No.266, Tehsil Chamkaur Sahib, District Roopnagar. On 2.9.2014, the Assistant Collector, 1st Grade sanctioned the partition which was challenged by way of three revision petitions before the Financial Commissioner. The case of the respondents was that the application for partition was filed without impleading the legal heirs of Bachan Kaur. The financial Commissioner has referred to the proceedings of each and every date till the order dated 28.7.2014 was passed. In this regard para 3 of the order of the Financial Commissioner needs to be reproduced to avoid repetition, which is reproduced as under: -

“Accordingly, an opportunity was granted to Balihar Singh respondent No.1, to present his case. His counsel presented application dated 06.12.2016 at Annexure P-9 of the file. In reply, the counsel for pe