application on 18.08.2004 on the ground that the possession of the petitioner is not established and, therefore, correction could not be ordered in regard to cultivation by the petitioner and his brothers in place of their father. Appeal filed by the petitioner to the Collector-I, Panipat was dismissed on 28.02.2005. The Commissioner, Rohtak Division, Rohtak, in his order dated 21.03.2007, while dismissing the revision petition, also observed that an application was again filed by the petitioner on 02.03.2004 to the A.C. 2nd Grade in order to inspect the site, which was inspected by the A.C. 2nd Grade on 14.06.2004 in the presence of both the parties but it was found that the land in question has been recorded as “vacant” rather the entries of Banjar Kadim/Jadid have also been made in the revenue record. On request of the petitioner before the Collector, the site was again inspected by the then Tehsildar on 22.02.2005 and it was reported thereafter that it is filled with dirty water and part of it is filled by the growth of `sarkandas'. Still aggrieved, the petitioner filed the revision before the Financial Commissioner, which was dismissed on 18.05.2010 and hence, the present petition has been filed.