Judgment:
ORDER
Sat Pal, J.
1. This petition has been directed against the orders dated 21.2.1997 (Annexure P-12) and 12.3.1997 (Annexure P-16) passed by the Financial Commissioner, Haryana. Notice of this petition was issued to the respondents.
2. After hearing the learned counsel for the parties and having perused the impugned orders, I find that the impugned orders passed by the learned Financial Commissioner, Haryana do not contain any reason. Further in para-5 of the revision petition, it has been stated that the orders dated 12.3.1997 was passed by the Financial Commissioner after 5.00 PM and the petitioners were not given any opportunity whatsoever to argue their case.
3. In view of the facts stated herein above, I am of the opinion that the impugned orders can not be sustained. Accordingly, the petition is allowed and the impugned orders dated 21.2.1997 (Annexure P-12) and 12.3.1997 (Annexure P-16) are set aside and the matter is remanded to the Financial Commissioner, Haryana with a direction to pass a speaking order after affording proper opportunity to the parties. It is, however, made clear that the petitioner shall be at liberty to raise an objection that the Financial Commissioner has no jurisdiction to allow any additional evidence and further in the absence of any application such a prayer can not be granted at all. The parties are directed to appeal before the Financial Commissioner, Haryana on 27.4.1998.