153 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** CWP-26022-2025 (O&M) Date of Decision: 03.09.2025 Avtar Singh and others ..... Petitioners Versus Financial Commissioner Revenue (Appeals), Punjab and others ..... Respondents CORAM: HON'BLE MR. JUSTICE HARSH BUNGER Present: Mr. Amandeep Saini, Advocate for the petitioners. ***** HARSH BUNGER J. (ORAL) HIMANI GUPTA 2025.09.04 16:36 I attest to the accuracy and integrity of this document 03.09.2025 (HARSH BUNGER) Himani JUDGE 1. Whether speaking/reasoned : Yes/No 2. Whether reportable : Yes/No HIMANI GUPTA 2025.09.04 16:36 I attest to the accuracy and integrity of this document