operative and the prescribed authority Sirsa vide his order 30.11.1981 allotted the land in dispute in compliance with the order of ejectment dated 27.7.1964. The plaintiff was also allotted land comprised in Murba No.21 Killa No. 2/2, 3, 4, 7, 8 and Killa No.24 Min.(3-16) of Sq. No.12. This allotment of land was challenged by one Gurbax Singh before the Collector by way of appeal which was accepted on 13.3.1982. After the remand, said Gurbax Singh was allotted this very area on 31.3.1983. Gurbax Singh filed a revision petition before the Financial Commissioner in ROR No.399 of 1986-87. Vide order dated 30.9.1988, the Financial Commissioner rejected the claim of Gurbax Singh. The allotment order dated 30.11.1981 was upheld. On complaint filed by some persons, the Collector cancelled the allotment of the suit land on 22.11.1990. On 29.6.1999 the Financial Commissioner, Haryana cancelled the total allotment of the suit land while affirming the order dated 23.4.1987 and thus acted without jurisdiction, against the mandatory provisions of Punjab Security of Land Tenures Act and thus the impugned order dated 29.6.1999 being ineffective, non-executable, not binding upon the rights and title of plaintiff over the suit land and is liable to be set aside on the grounds that while deciding the case under the provisions of Haryana Ceiling on Land Holdings Act, read with utilization scheme, the Financial Commissioner, Haryana has no jurisdiction to over look, modify, ignore the order of ejectment dated 27.7.1964 passed by Competent Court under the provisions of Punjab Security of Land Tenures Act. The allotment order dated 30.11.1981 qua the suit land had become final in ROR No.399 of 1986-87 passed by Financial Commissioner, Haryana on 30.9.1988 and second Financial Commissioner has no jurisdiction to cancel the allotment made on 29.6.1999, by violating the doctrine of merger, thus the order is without jurisdiction. Hence this suit.