(1.) Challenge in the present intra-court Appeal is to the order dated 26.3.2013 passed by the learned Single Judge in Civil Writ Petition No.6670 of 2013 Balwinder Singh Vs. Financial Commissioner and others whereby the learned Single Judge has upheld the order of the Financial Commissioner, Punjab dated 21.11.2012 vide which the revision petition filed by respondent no.5-Karnail Singh was allowed and the case was remanded to the Assistant Collector Ist Grade, Patiala to issue notice to all legal heirs of deceased Shardi Devi and after affording them an opportunity of being heard to decide the mutation afresh.
(2.) The submission made by the counsel for the appellant is that the deceased Shardi Devi had left behind four daughters and they had not objected to the mutation proceedings and, therefore, mutation No.3692 which had been sanctioned in his favour by the Commissioner vide order dated 14.9.2010 (Annexure P-6) be upheld on the basis of the Will dated 17.3.2006 which was subsequently registered on 28.11.2006 being the last Will of the deceased.
(3.) After hearing the counsel for the appellant, we are not in agreement with the submission made by him. Admittedly Shardi Devi had died on 27.3.2006. The Will was executed on 17.3.2006 ten days earlier in favour of the appellant Balwinder Singh, grand son of the deceased being son of Karamjit Singh. The Will was thereafter got registered on 28.11.2006 after the death of deceased. On the other hand, Karnail Singh respondent no.5 another grand son of the deceased being son of Chandan Ram set up a Will dated 25.9.2005, on the basis of which initially the Assistant Collector Ist Grade, Patiala vide order dated 26.12.2008 directed that mutation of inheritance of Shardi Devi be sanctioned in favour of Karnail Singh. Karnail Singh had also filed petition under Section 276 of the Indian Succession Act, 1925 for grant of probate of Will dated 25.9.2005 which was dismissed in default on 23.7.2009. Thereafter, an application is alleged to have been filed for restoration of the same.