authenticity of this Haripur, Tehsil and District Rupnagar, by the learned Collector, Rupnagar, vide order dated 07.10.2020 (Annexure P-1). However, upon an appeal preferred by respondent No.4 – Sajjan Singh before the learned Divisional Commissioner, Rupnagar, the said order (Annexure P-1) was set aside and the matter was remanded to the learned Collector, Rupnagar, for a fresh decision vide order dated 21.09.2021 (Annexure P-3).

2.1 Feeling aggrieved, the petitioner filed an appeal (ROA No.1 of 2022) before the learned Financial Commissioner (Appeals), Punjab, which was allowed vide order dated 14.03.2024 (Annexure P-5), whereby the order dated 21.09.2021 (Annexure P-3) passed by the learned Divisional Commissioner was set aside and the order dated 07.10.2020 (Annexure P-1) passed by the learned Collector was restored.

2.2 Thereafter, respondent No.4 filed Review Application No.33 of 2024 seeking recall of the order dated 14.03.2024 (Annexure P-5). The said review application has been decided by the learned Financial Commissioner (Appeals), Punjab, vide impugned order dated 26.09.2024 (Annexure P-7), whereby the review application has been allowed and the order dated 14.03.2024 (Annexure P-5) has been recalled; however, while doing so, the learned Financial Commissioner has further affirmed the order dated 21.09.2021 (Annexure P-3) passed by the learned Divisional Commissioner, Rupnagar.

2.3 Learned counsel for the petitioner contends that in case the review application preferred by respondent No.4 was to be allowed, the learned Financial Commissioner (Appeals), Punjab, should have restored the main appeal (ROA No.1 of 2022) to its original number and listed the same for final hearing on its own merits.

authenticity of this 3. Learned counsel for caveator-respondent No.4, who is present

in Court, has not disputed the aforesaid proposition propounded by learned counsel for the petitioner. He submits that respondent No.4 would have no objection in case the impugned order dated 26.09.2024 (Annexure P-7) passed by the learned Financial Commissioner (Appeals), Punjab, is confined only to the extent of allowing the review application bearing No.33 of 2024 by recalling the earlier order dated 14.03.2024 (Annexure P-5) passed in the appeal (ROA No.1 of 2022); and that the appeal (ROA No.1 of 2022) may be directed to be heard and decided on its own merits by the learned Financial Commissioner (Appeals), Punjab, in a time bound manner.

4. Keeping in view the broad consensus arrived at between the respective parties, the present writ petition is partly allowed. The order dated 26.09.2024 (Annexure P-7) passed by the learned Financial Commissioner (Appeals), Punjab, is modified to the extent that it shall be treated as an order allowing the review application bearing No.33 of 2024 only by recalling the order dated 14.03.2024 (Annexure P-5) passed in the appeal (ROA No.1 of 2022). As a consequence thereof, the said appeal (ROA No.1 of 2022) shall stand restored to its original number on the board of the learned Financial Commissioner (Appeals), Punjab. The learned Financial Commissioner (Appeals), Punjab, shall make an earnest endeavour to hear and decide the said appeal (ROA No.1 of 2022) on its own merits expeditiously and preferably within a period of two months from the date of appearance of the parties before him, after affording due opportunity of hearing to all concerned parties, in accordance with law, and by passing a speaking order.

4.1 The parties are directed to appear either personally or through

authenticity of this their respective counsel(s) before the learned Financial Commissioner

(Appeals), Punjab, on 16.03.2026 or any other date as may be fixed by the learned Financial Commissioner.

5. The present writ petition is disposed of in the aforestated terms.

6. All the pending application(s), if any, shall also stand closed.

authenticity of this