IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P.No.19464 of 2011 Date of decision : 18.10.2011 Sohan Singh ....Petitioner Versus Financial Commissioner Appeals and others ...Respondents CORAM : HON'BLE MR.JUSTICE MAHESH GROVER .... Present : Mr.Vikas Bahl, Advocate for the petitioner. ..... MAHESH GROVER, J. After arguing at length, learned counsel for the petitioner contends that he confines his prayer only to the limited extent that the observations made by the Commissioner and Financial Commissioner while remanding the matter back to the Asstt. Collector Ist Grade for redetermining the issue may not come in his way. On due consideration, I find no legal infirmity in the impugned order. The instant petition is disposed of leaving the parties to agitate their claims before the Asstt. Collector Ist Grade as has been directed by the learned Financial Commissioner. However, any thing which has been observed by the Commissioner and the Financial Commissioner while remitting the matter back to the Asstt. Collector Ist Grade should be construed only as a matter of reasoning C.W.P.No.19464 of 2011 -2- to meet the arguments of the respective parties and, in the exercise which is to be undertaken by the Asstt. Collector Ist Grade, he shall not be swayed by anything which has been said in the aforesaid order. 18.10.2011 (MAHESH GROVER) JUDGE dss