The petitioners challenged the Financial Commissioner's order dated 05.04.2023 which set aside the Divisional Commissioner's order dated 01.12.2011 and restored the Collector's order dated 18.03.1998 allowing the predecessor-in-interest of respondent No. 4 to resume 0-74-60 hectares of land from tenants in three mohals.
The core dispute concerned whether an LR-V form for resumption of land was filed within the statutory period prescribed by Section 104 of the Himachal Pradesh Tenancy and Land Reforms Act read with Rule 21 of the 1975 Rules, i.e., on or before 31 December 1975. The predecessor of respondent No. 4 had applied in 1993 for permission to file a fresh LR-V form, claiming the original filed on 06.12.1975 (later clarified as 29.11.1975) was misplaced. He produced a photocopy of the LR-VI receipt bearing the Land Reforms Officer's signature and date, and the record showed Patwari verification on 29.11.1975.
The Land Reforms Officer accepted the claim and permitted resumption (04.03.1995). The Collector dismissed an appeal against this (18.03.1998). The Divisional Commissioner allowed a further appeal (01.12.2011), finding no record of the 1975 filing. The Financial Commissioner reversed the Divisional Commissioner (05.04.2023), upholding the Collector.
The High Court held: (1) The documents on record — LR-VI receipt with Land Reforms Officer's signature and Patwari verification dated 29.11.1975 — established timely filing within the limitation period. (2) The Divisional Commissioner erred in stating no record was available. (3) The plea of limitation was raised for the first time in the writ petition and had not been raised before the Land Reforms Officer, Collector, or Divisional Commissioner; it was therefore rejected. (4) No illegality or infirmity was found in the Financial Commissioner's order.
The writ petition was dismissed and the Financial Commissioner's order upheld.