RAM SARUP Vs. STATE OF HARYANA

JUDGEMENT

(1.) Ram Sarup and others have filed this appeal under Clause X of the Letters Patent, against the judgment and order of a learned Single Judge of this Court, dated 15th April, 1980, by which C.W.P. No. 1322 of 1969, filed by Mohan Lal, respondent, was allowed and the impugned orders passed by the Commissioner, Ambala Division, Ambala and the Sales Tax Tribunal, Haryana (Exercising the powers of the Financial Commissioner), Chandigarh, copies Annexures 'E' and 'F' respectively were quashed.

(2.) In order to appreciate the controversy, certain salient features of the case may be noticed :-

(3.) It is contended by Mr. P.N. Aggarwal, learned counsel for the appellants that on the passing of a fresh order on July 2, 1964, the earlier order of the Special Collector, dated January 11, 1961 had become non-existent, that the remand order passed by the Commissioner for re-determining the surplus area of the original landowner in the hands of the appellants, was perfectly legal and that the learned Single Judge erred in law in arriving at a finding that the order dated January 11, 1961, still existed. In support of his con-tention, the learned counsel had placed reliance on the judgments in Sushil Kumar Sen v. State of Bihar, 1975 AIR(SC) 1185, Nibaran Chandra Sikdar v. Abdul Hakim and others, 1928 AIR(Cal) 418 and Kanhaiya Lal and others v. Baldeo Prasad.