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2026 Supreme(Online)(P&H) 4377

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
HARWINDER SINGH – Appellant
Versus
FINANCIAL COMMISSIONER APPEALS PUNJAB AND OTHERS – Respondent


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 (An

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