A. Punjab Land Revenue Act, 1887 (XVII of 1887), Section 111 to 121, 118 (2) (For Haryana) -- Partition of agricultural land -- Procedure of --

-- First, an application has to be made for partition and the revenue officer, after notice, if it comes to the notice that there is no dispute of the title, he would ask the Patwari to prepare map of land, sought to be partitioned, popularly known as naksha alf (Ka).

-- Naksha alf (Ka) was received by the Assistant Collector and statement of parties were recorded and mode of partition was prepared.

-- Mode of partition could have been challenged by filing an appeal under Section 118 (2) of the Punjab Land Revenue Act, 1887 – No appeal against the mode of partition, no objections were made and mode of partition was accepted -- Mode of partition attained finality.

-- Thereafter, mode of partition was forwarded to the Girdawar/Patwari Halqa for preparing naksha 'kha' -- After receiving naksha 'kha', the matter was adjourned for filing objections – Petitioner was granted sufficient opportunities, thereafter naksha 'Kha' was accepted and the matter was adjourned for calling naksha 'Zeem' -- Assistant Collector, Ist Grade passed an order that naksha 'Ga' had been received and the matter was adjourned for preparation of 'Sanad Takseem'.

-- As far as proceedings under the Punjab Land Revenue Act, 1887 are concerned, they had attained finality when the Assistant Collector, Ist Grade, partitioned the land and sanctioned Sanad Takseem/Naksha Zeem.

(Para 16)

B. Punjab Land Revenue Act, 1887 (XVII of 1887), Section 16 – Code of Civil Procedure, 1908 (V of 1908), Section 115 -- Revisional power of Financial Commissioner – Scope of -- Financial Commissioner can go into the question of fact as well as law -- Power of the Financial Commissioner u/s 16 is wider than the revisional power of the High Court under Section 115 of the Civil Procedure Code -- Financial Commissioner can exercise these powers suo moto as well -- Financial Commissioner had absolute powers to examine the entire record of the Assistant Collector, who had sanctioned Naksha Zeem as well as the grievance of petitioner that he had not been given land as per mode of partition and the revenue authorities had given undue favour to respondent. Joginder Singh’s case 2003 (2) RCR (Civil) 461 relied.

(Para 21-27)