GORAN Vs. FINANCIAL COMMISSIONER

JUDGEMENT

(1.) This judgment and order of mine will dispose of Civil Writ Nos. 3179. 3180 and 3181 of 1971, as similar questions of fact and law are involved in all these petitions.

(2.) In order to decide the controversy that has been raised before me by the learned counsel for the parties, it is necessary to recapitulate certain salient features which I am narrating from Writ No. 2179 of 1971 and are as follows :-

(3.) Written statement has been filed on behalf of respondent No. 4 in which it is averred that the impugned order passed by the Financial Commissioner is legal and just and that the same cannot be interfered with by this Court in the exercise of its writ jurisdiction.