- (1.)By way of the instant writ petition, the State has assailed the order dated 22.07.2019 (Annexure P-1), passed by the Financial Commissioner (Appeals), Himachal Pradesh, whereby the Revision Petition No.32 of 2019 preferred by the State was dismissed and the Revision Petition No.52 of 2019 preferred by the private respondent was allowed. The order dated 04.09.2018 (Annexure P-2) passed by the Divisional Commissioner concerned was modified to the extent that the respondent-Company was directed to apply the Principal Secretary (Revenue) through the Whether reporters of Local Papers may be allowed to see the judgment? Yes. Department concerned for consideration of its case as per instructions dated 5th February, 2016 (Annexure P-4). Feeling aggrieved against the said impugned order dated 22.07.2019 (Annexure P-1), the present writ petition has been preferred mainly with the following prayer:-
"i). For issuance of writ of certiorari or the nature thereof by quashing and setting aside the impugned order dated 22.07.2019 in Revision Petition No.32/19 passed by Financial Commissioner (Appeal) HP and upholding the order dated 08.04.2016 passed by District Collector Solan."

(2.)We have heard learned Advocate General and gone through the material on record.
(3.)Land was purchased by the respondent in accordance with provisions of Section 118 of H.P. Tenancy and Land Reforms Act. On the ground that land was not put to use by the respondent-Company within stipulated period, the District Collector ordered its vestment in the State vide order dated 08.04.2016. The appeal preferred by the respondent-Company was accepted by the Divisional Commissioner on 04.09.2018. The order passed by the Collector was set aside and the matter was remanded to the Collector for fresh decision in accordance with instructions dated 05.02.2016 issued by Government of Himachal Pradesh. Further, Review Petitions preferred against the order passed by the Divisional Commissioner were decided by the Financial Commissioner vide impugned order dated 22.07.2019. The Financial Commissioner has passed the impugned order dated 22.07.2019 (Annexure P-1), in accordance with the instructions dated 5th February, 2016 (Annexure P-4). Instructions dated 05.02.2016 are in respect of excluding the period for which a person was prevented from putting the land into use due to statutory hindrances etc. and provides for a mechanism for considering such cases. These instructions are in-turn based upon a judgment delivered by this Court in CWP No.254 of 1995.
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