Jyotsna Rewal Dua, Judge

State of Himachal Pradesh feels aggrieved against the order passed by the Financial Commissioner (Appeals) H.P. on 23.12.2019 holding there being no illegality or irregularity in the order dated 07.04.2015 passed by the District Collector, Solan, as also in the order dated 26.10.2018 passed by the Divisional Commissioner, Shimla.

2. Heard learned Deputy Advocate General and considered the case file.

3. Proceedings under Section 118 of the H.P. Tenancy and Land Reforms Act, 1972 (hereinafter referred to as the Act) were initiated against the respondent for not utilizing the land within the permissible period for the purpose for which the land was permitted to be purchased. The case set up by the petitioner before the District Collector was that respondent had purchased land in question with permission of the State Government in February, 2002 for construction of a hotel/resort whereas the respondent had constructed only three buildings and developed the parking facility but the hotel/ resort was not in operation at the spot. The respondent had not utilized the land within the period stipulated in the permission letter/in terms of provision of Sect