IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 1848 of 2014 Decided on: 02.04.2025 Meeran Devi (since deceased) through L.R. Sh. Subhash Jaggi … Petitioner Versus Financial Commissioner (Appeals), Himachal Pradesh and others … Respondents Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Whether approved for reporting?1 _____________________________________________________ For the petitioner : Ms. Devyani Sharma, Senior Advocate with Mr. Anirudh Sharma, Advocate. For the respondents : Mr. Pushpender Jaswal, Addl. AG for respondents-State. : Mr. Rajesh Kashyap, Advocate for respondents No. 4 and 5. Ajay Mohan Goel, Judge (Oral) CMP No. 5814 of 2025 In view of the order that the Court intends to pass in the main writ petition, this application is disposed of by ordering that the documents appended therewith are hereby not taken on record. CWP No. 1848 of 2014 By way of this writ petition, the petitioner has primarily prayed for the following relief:- “(i) That the impugned order dated 14.08.2012 (Annexure P- 7) passed by Respondent No. 1 and order dated 05.07.2006 1 Whether reporters of the local papers may be allowed to see the judgment? 2 (Annexure P-5) passed by respondent No. 2, may kindly be quashed and set aside by issuing writ of certiorari.” 2. The petitioner is aggrieved by the orders passed by learned Divisional Commissioner in Case No. 474/03, dated 05.07.2006, in terms whereof, the revision petition preferred by respondents No. 3 and 4 herein was allowed and the matter was remanded back to the Assistant Collector 1st Class and also by the order passed by learned Financial Commissioner (Appeals) in Revenue Appeal No. 15/2006, which was treated as Revision Petition, decided on 14.08.2012, in terms whereof, the revision filed by the present petitioner against the order passed by learned Divisional Commissioner, was dismissed. 3. Having heard learned Senior Counsel appearing for the petitioner as well as learned Counsel for the private respondents as well as learned Additional Advocate General and having perused the orders under challenge, one finds that the order that was passed by learned Financial Commissioner (Appeals) was passed in the absence of the parties before it. This Court is of the considered view that when none of the parties were present before learned Financial Commissioner, either learned Financial Commissioner ought to have had issued fresh notice to the parties or the matter would have been dismissed in default. Passing an order on merit without hearing the 3 parties indeed prejudiced the parties. Therefore, as agreed, this writ petition is disposed of by setting aside the order passed by learned Financial Commissioner (Appeal, dated 14.08.2012 (Annexure P-7) and by remanding the matter back to said Authority with the direction that the same shall be decided by learned Financial Commissioner in accordance with law, after hearing the parties. 4. As the parties are represented through Counsel, therefore, the parties through Counsel are directed to appear before the Court of learned Financial Commissioner on 22.04.2025. Even if the learned Financial Commissioner is not holding the Court on said date, parties through Counsel shall appear before the Court of learned Financial Commissioner (Appeals) and their presence shall be marked by the office staff of the learned Financial Commissioner and the order passed by this Court shall be brought to the knowledge of the learned Financial Commissioner, who shall thereafter fix a date for hearing of the matter, which shall not be of later than two weeks from 22.04.2025. Thereafter all endeavours shall be made by the learned Financial Commissioner (Appeals) to decide the revision petition on merit on or before 30.06.2025. 5. It is clarified that this Court has not made any observation as far as merit of the case is concerned and the matter shall be decided by the Authority uninfluenced of any findings 4 returned by this Court while disposing of this petition. Pending miscellaneous applications, if any, also stand disposed of. (Ajay Mohan Goel) Judge April 02, 2025 (narender)