Hargian vs Financial Commissioner, Haryana

N.C. Jain, J.—This writ petition has been directed against the order of the Financial Commissioner Annexure P.3 who has reversed the order of the Commissioner by recording the following findings:

"I have heard the learned counsel for the appellant and have gone through the order passed by the Commissioner and Collector and necessary record in this regard. I am of the considered opinion that the Commissioner has wrongly set aside the orders passed by the Collector and as such I accept the appeal and set aside the order of the Commissioner and restore the order passed by the Collector."

The perusal of the aforementioned finding clearly shows that no reasoning is forthcoming in the impugned order on the basis of which the order of the Commissioner has been reversed by the Financial Commissioner. In the earlier part of the judgment, the learned Financial Commissioner does observe the contention of the counsel for respondent No. 4 who was appellant before him but while reversing the order of the Commissioner it has not been found that there was any force in the arguments. In any case, no cogent reasoning has been given by the learned Financial Commissioner while upsetting the order of the Commissioner. In view thereof, this court is left with no other option but to set aside the order of the Financial Commissioner at the stage of motion hearing and remand the case to him for taking a fresh decision in accordance with law.

The parties through their counsel are directed to appear before the Financial Commissioner on 4.9.1995. The case be decided at an early date and preferably within a period of two months from the date of appearance of the parties.