(1.) In the impugned order dated 18th January, 2007, the learned Financial Commissioner has held that the order passed by Settlement Officer (Consolidation) is appealable before the Deputy Commissioner (North West), who has been delegated the said power of hearing and the appeal is not maintainable before the Financial Commissioner. In this connection, learned Financial Commissioner has relied upon notification dated 18th July, 2006.
(2.) Learned counsel for the petitioner states that he will be satisfied in case directions are issued permitting the petitioner to file an appeal before the Deputy Commissioner (North West) and his appeal should not be dismissed on the ground of limitation.
(3.) Learned counsel appearing for respondent No. 2 has relied upon the said notification dated 18th July, 2006 and has referred to Section 41 of the East Punjab Holding (Consolidation and Prevention of Fragmentation) Act, 1948, which empowers the Chief Commissioner/Lt. Governor to issue notification and delegate any of his powers and functions under this Act officers either by name or by designation.