IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA CMPMO No. 159/2025 Decided on: 02.03.2026 Kunal Sharma …..Petitioner Versus Satish & anr. ….Respondents ______________________________________________________________ Coram: The Hon’ble Mr. Justice Romesh Verma, Judge. Whether approved for reporting?1 For the Petitioner: Mr. Ravinder Singh Chandel, Advocate. For the Respondent: Mr. Atharv Sharma, Advocate, for respondent No.1. Mr. Diwakar Dev Sharma, Addl. A.G. for respondent No.2. Romesh Verma, Judge (oral) The present petitioner has approached this Court for grant of following relief: “It is, therefore, humbly prayed that petition may very kindly be allowed and impugned order dated 17.11.2024 (17.12.2024) and order dated 03.01.2025 Annexure P-7 and Annexure P-8 may very kindly be quashed and set aside and ld. Court below may very 1Whether reporters of the local papers may be allowed to see the judgment? Yes. 2 kindly be directed to decide review petition in the interest of law and justice.” 2 It is contended by the learned counsel for the petitioner that the authority i.e. Financial Commissioner (Appeals) instead of dealing with review petition is continuing with revision petition, which stands disposed of on 6.4.2024. 3 In the pre-lunch session, learned Additional Advocate General was directed to have current instructions in the matter and to summon the requisite record. 4 The case has again been taken up post lunch session when learned Additional Advocate General has brought entire record pertaining to the case file. On instructions from Mr. Himanshu Sharma, Patwari, office of Financial Commissioner (Appeals), he submits that the authority is continuing with review petition and the revision petition has already been disposed of, therefore, no question arises to deal with decided revision petition. He further submits that the authority shall strictly deal with review petition and take the same to its logical end. His statement is taken on record. 5 In view of the aforesaid statement, nothing remains to be adjudicated in the instant proceedings and the same are closed. The Financial Commissioner (Appeals) is directed to 3 decide the review petition positively within two months from today. 6 The instant petition stands disposed of in the aforesaid terms, so also the pending application(s), if any. (Romesh Verma) 02.03.2026 Judge (pankaj)