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TMI Blog2004 (4) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... Lakshman Singh, whose heirs are respondents in this appeal, was declared surplus and 1,000 bighas was left as the land which they were found entitled to hold within the permissible limits on the basis of the number of units in the family. The State, it seems, felt aggrieved by the order passed by the Collector. Hence, it filed an appeal before the Commissioner. The appeal was, however, withdrawn by the State on March 20, 1976. As a result of the withdrawal of the appeal preferred against the order of the Collector, the order passed by the Collector attained finality. The Financial Commissioner, however, seems to have exercised his suo moto power under Section 20(3) of the Act and by Order dated 7.11.91 set aside the order of the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r filing appeal is 60 days and for revision, it is 90 days. We may consider the first ground regarding power of the Financial Commissioner to proceed suo moto after an appeal preferred by the State had been withdrawn. The view which has been taken by the High Court, is that it was not open to the Financial Commissioner to exercise those powers. The High Court further goes on to observe that a bare reading of the provision, namely Section 20, shows that the exercise of the 'suo moto power is not available once an appeal preferred by the Sate is withdrawn. We, however, find that no such preposition flows from Section 20 of the Act Section 20 of Act reads as under : "20. (1) Any person aggrieved by any decision or order of the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Financial Commissioner could not take any different view in the matter suo moto to pass any other order contrary to the decision of the State Government to withdraw the appeal. In our view, the argument is fallacious. The Financial Commissioner while exercising the power under sub-section (3) of Section 20 acts as a statutory authority. We also find that under sub- section 2 the Financial Commissioner is an appellate authority against the order of the Commissioner. While exercising such powers vested in him under sub-sections (2) and (3) of Section 20, no such restrictions can be placed on exercise of power of Financial Commissioner on the ground that he is a part of the machinery of the State Government or an officer of the State. It is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p the matter in exercise of his suo moto power, well it could be open for the State to submit that the facts and the circumstances were such that it would be within reasonable time but as we have already noted the order of the Collector which has been interfered with, was passed in January 1976 and the appeal preferred by the State was also withdrawn some time in March 1976. The learned counsel for the appellant was not able to point out such other special facts and circumstances by the reason of which it could be said that exercise of suo moto power after 15 years of the order interfered with, was within a reasonable time. That being the position in our view, the order of the Financial Commissioner stands vitiated having been passed after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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