CWP No. 588 of 2006. 16.5.2008. Present: Mr. Ramakant Sharma, counsel for the petitioner. Ms. Ruma Kaushik, Addl. AG, for respondent Nos. 1 to 4. Mr. Suneet Goel, counsel for respondent Nos. 5 to 7. The impugned order of the Financial Commissioner (Annexure P-6) cannot be said to be one which satisfies the requirements of a judicial order determining the controversy between the parties. It has been noticed by the Commissioner, District Solan (Annexure P-4) that an application under Section 5 of the Limitation Act had been filed in the appeal preferred by the respondents and the Collector without considering that application, decided the case. The Commissioner therefore ordered:- “Keeping in view the discussion above the appeal is accepted and the orders of the learned Sub Divisional Collector, Solan dated 22.9.2000 is set aside and the case is remanded back to the learned Collector, Solan Sub Division for deciding the appeal afresh after getting the application under Section 5 of Limitation Act for condonation of delay, if any filed by the appellant/present respondent No. 1 before that court located as the report on the appeal as well as the order states that such application was filed and decide the same keeping in view the rulings of the Apex Court and the Hon’ble High Court in this regard before deciding the appeal on merits. A copy of order along with the lower courts case file be sent to the Ld. Sub Divisional Collector, Solan for necessary action. The -2- file after completion be consigned to the General Record Room.” The Financial Commissioner without applying his mind to the facts of the case strangely holds that the issue of limitation is not most important one. This is a strange observation coming from a statutory Authority which is bound by law to act within the four corners of the statute. The order cannot be sustained to stand from any angle. In this view of the matter the appeal is allowed and the order of the Financial Commissioner Annexure P-6 is quashed and set aside. A direction is issued that the matter shall be determined afresh by the Financial Commissioner as to whether an application under Section 5 of the Limitation Act had been filed by the parties or not and if so, whether the matter requires to be remanded for decision afresh. Parties shall appear before the Financial Commissioner on 23rd July, 2008. Needless to say that the Financial Commissioner shall proceed in the matter with expedition and in accordance with law. There shall be no order as to costs. 16th May, 2008. (Dev Darshan Sud), (cm) Judge.