Summarize the following court judgment. Appeal No. 1115 of 1966. Appeal by special leave from the judgment and decree dated November 18	 1965 of the Punjab High Court in Regular Second Appeal No. 1169 of 1962. Rameshwar Dial and .4. D. Mathur	 for the appellants. K.S. Chawla	 K.L. Mehta and S.K. Mehta	 for respondents Nos. 1 to 7. The Judgment of the Court was delivered by Shah	 J. Ram Sarup was the owner of a piece of land measuring 30 bighas 12 biswas. By a deed dated August 16	 1935	 Ram Sarup mortgaged without possession a part of the land measuring approximately 26 bighas with one Meda. Ram Sarup on November 27	 1941	 mortgaged with possession the entire area of the land to Ananda. Ram Sarup then sold his rights in 27 bighas and 1 biswa of the land on May 14	 1943 to Buru and others who may be collectively called 'the plaintiffs ' for Rs. 6	000. The plaintiffs then applied on May 23	 1951	 under section 4 of the Redemption of Mortgages (Punjab) Act 2 of 1913 for redeeming the mortgage in favour of Meda. This application was rejected on June 29	 1951. Thereafter the plaintiffs instituted on August 20	 1960	 a suit in the civil court for redemption of the mortgage. The suit was resisted	 inter alia	 on the ground that the period of limitation prescribed by article 14 of the Indian Limitation Act	 1908	 had expired. It was submitted that the plaintiffs had moved an application for redemption of mortgage under section 4 of the Redemption of Mortgages (Punjab) Act 2 of 1913 but the same was dismissed oft June 29	 1951	 by the Assistant Collector and since no suit was filed within one year from that date	 the suit for redemption of the first mortgage in favour of Meda was barred. The Trial Court dismissed the suit for redemption of the mortgage in favour of Meda	 and granted a decree for redemption of the second mortgage dated November 27	 1941. The plaintiffs appealed to the District Court	 Gurgaon. The District Court allowed the appeal and ordered redemption of the land including the mortgage in favour of Meda. The decree passed by the District Court was confirmed in second appeal by the High Court of Punjab With special leave	 this appeal has been preferred by sons of Meda. The record of the proceedings before the Assistant Collector was	 it was reported	 destroyed before the suit was filed	 and an 407 extract from the register of redemption applications could be tendered in evidence. The last column of the extract contained the entry: "The application is rejected and should be consigned to the record room". An endorsement on the docket maintained by the Advocate who appeared in the case before the Assistant Collector showed an endorsement dated June 29	 1951: "Application rejected. The petitioner has today been ordered to file a civil suit. " The Trial Court and the District Court held that the petition for redemption was not tried by the Assistant Collector; he ' rejected the petition holding that the application raised complicated questions of fact and law	 and on that account was not triable in exercise of the summary jurisdiction prescribed under Act 2 of 1913. With this view the High Court agreed. Counsel for the appellants contends that the order of the Assistant Collector rejecting the petition under section 4 of the Punjab Act 2 of 1913 became final by virtue of section 12 of the Act and the mortgagor could not sue to redeem the mortgage in favour of Meda after the expiry of one year from the date of the order. The relevant provisions of the Redemption of Mortgages (Punjab) Act 2 of 1913 may first be noticed. By section 4 it is provided: "The mortgagor or other person entitled to institute a suit for redemption may	 at any time after the principal money becomes payable and before a suit for redemption is barred	 present a petition to the Collector applying for an order directing that his mortgage be redeemed	 and where the mortgage is with possession that he be put in possession of the mortgaged property. Sections 5	 6 and 7 deal with the procedure to be followed in the trial of applications under the Act. Section 8 provides: "Where both parties appear when the petition is called on for hearing	 the Collector shall enquire from the mortgagee whether he admits that the petitioner is entitled to redeem	 whether he is willing to accept the sum in deposit in full discharge of the mortgage debt	 and where the mortgage is with possession whether he is willing to surrender possession of the mortgaged property. If the mortgagee replies in the affirmative	 the Collector shall make an order as laid down in section 6(a)	 (b)	 (c) and (d) of this Act. 408 Section 9 on which reliance is primarily placed provides: "If the mortgagee raise 's objection on any ground other than the amount of the deposit	 or if the petitioner is not willing to pay the sum demanded by the mortgagee	 the Collector may either (a) for reasons to be recorded dismiss the petition	 or (b) make a summary enquiry regarding the objection raised by the mortgagee or regarding the sum due. " Section 10 provides for enquiry into objections raised by the mortgagee	 and section 11 provides for enquiry regarding the sum due under the mortgage and further provides for making deposit by the mortgagor within the period to be fixed by the Collector. Section 12 provides by the first paragraph: "Any party aggrieved by an order made under sections 6	 7	 8	 9	 10 or 11 of this Act may institute a suit to establish his rights in respect of the mortgage; but	 subject to the result of such suit	 if any	 the order shall be conclusive. " Article 14 of Sch. 1 of the Limitation Act	 1908	 provides that a suit to set aside any act or order of an officer of Government in his official capacity	 not herein otherwise expressly provided for	 shall be filed within one year of the date of the act or order. We are unable to agree with the appellant 's contention that since no suit was filed within one year of the date on which the application of the plaintiffs was rejected by the Assistant Collector	 the order dismissing the application was conclusive	 and the suit for redemption by the plaintiffs was not maintainable. Section 9(1)(a)of the Act authorises the Collector or dismiss the petition for reasons to be recorded	 where the mortgagee raises objection on a ground other than the amount of deposit or if the mortgagor is not willing to pay the sum demanded by the mortgagee. There is no evidence that the mortgagor declined to pay the sum demanded by the ' mortgagee. Again the Assistant Collector did not pass an order dismissing the petition for any reasons recorded by him. He merely ordered that the case raised complicated questions of fact and law which could not be tried in a summary proceeding. Such an order	 in our judgment	 does not fall within the terms of section 9 of Act 2 of 1913. Even if by the order the petition was dismissed	 not the form of the order	 but its substance will determine the application of the period of limitation prescribed by article 14 of the Limitation Act. An order relegating the mortgagor to a civil suit for obtaining an order of redemption even if it becomes final does not bar a suit for redemption	 for it raises no cloud on the title of the mortgagor arising out of the mortgage. Such 409 an order is not one which is required to be set aside. An order required to be set aside is one which the officer making it has jurisdiction to make and has the effect of barring the claim for relief unless it is set aside. The order of the Assistant Collector merely declared the rights of the plaintiff under the common law: It did not bar the claim to relief_ for redemption in a civil suit	 and on that account it was not an order which was required to be set aside. Tulsi Das vs Diala Ram(1)	 Tek Chand	 J.	 delivering the principal judgment of the Court dealt with the question which falls to be determined in this case. The learned Judge observed: " . the suit referred to in section 12 is to establish the 'erroneous nature of the order '. Now what is the error committed by the Collector in his order which the mortgagor must seek to have set right by a declaratory suit ? No civil court can grant a declaration that the Collector 's view that the matter was too difficult for summary redemption was wrong and compel him to proceed with the summary enquiry. The order of the Collector does not affect the rights of the parties in any way; it is conclusive to this extent only that the petition for summary redemption has been dismissed and no other petition under the Act would lie. No suit under section 12 being necessary or competent	 there was no bar to the mortgagor suing for redemption in the civil courts within the period allowed by law in ordinary course. " The same view was expressed in a judgment of the Punjab High Court Dewan Chand vs Raghbir Singh(2). The Court	 in that case pointed out	 in our judgment rightly	 that article 14 of Sch. 1 to the Limitation Act does not apply to a suit which does not seek to set aside the order of an officer of the Government. When the Collector decides nothing against the mortgagor and directs that the matter be settled in a civil court	 the Collector 's decision does not stand in the way of the suit for redemption. The appeal fails and is dismissed with costs. R.K.P.S. Appeal dismissed. (1)I.L.R. (2) I.L.R. [1966] 1 Punjab 193.

In August	 1935 the owner of a piece of land mortgaged a part of it without possession to M. In November 1914 he mortgaged the entire area of the land to A. Thereafter he sold his rights in the land (except in a small area) in May. 1943 to the plaintiffs. In May	 1951 the plaintiffs applied under section 4 of the Redemption of ' Mortgages (Punjab Act 2 of 1913) for redeeming the mortgage in favour of M but this application was rejected by the Assistant Collector on June 29	 1951. A suit filed by the plaintiffs in August	 1960 in a civil court for redemption of the mortgage was resisted	 inter alia	 on the ground that it was time barred by virtue of article 14 of the Limitation Act	 1908 as it was not filed within one year of the rejection of the application by the Assistant Collector. The trial court dismissed the suit for redemption of the mortgage in favour of M and granted a decree for redemption of the second mortgage of November	 1941. The District Court	 allowing an appeal	 ordered redemption of the land including the mortgage in favour of M and this decision was confirmed in second 'appeal by the High Court. There was a concurrent finding by the courts below that the petition for redemption was not tried by the Assistant Collector on the merits but that he rejected it holding that the application raised complicated questions of fact and law and on that account was not triable in exercise of ' the summary jurisdiction prescribed under Act 2 of 1913. On appeal by special leave to this Court. HELD: Dismissing the appeal. The suit for redemption filed by the plaintiffs was not barred by the Law of Limitation. The Assistant Collector merely ordered that the case raised complicated questions of fact and law which could not be tried in a summary proceeding. 'Such an order does not fall within the terms of section 9 of Act 2 of 1913. Even if by the order the petition was dismissed	 not the form of the order	 but its substance will determine the application of the period of limitation prescribed by article 14 of the Limitation Act. An order relegating the mortgagor to a civil suit for obtaining an order of redemption even if it becomes final does not bar a suit for redemption. for it raises no cloud on the title of the mortgagor arising out of the mortgage. Such an order is not one which is required to be set aside. An order required to be set aside is one which the officer making it has jurisdiction to make it and has the effect of barring the claim for relief unless it is set aside. [410 F H] L2Sup(CI)/70 14 406 Tulsi Das vs Diala Ram	 I.L.R. [1944] Lab. 1 (F.B.) and Dewan Chand vs Raghbir Singh	 I.L.R. [1966] 1 Punjab 193; referred to and approved.