(1.) THE two questions which call for decision in this case are :
(2.) SUBSEQUENTLY , by order, dated June 27, 1961 (Annexure 'D'), the Collector declared 69 standard acres and 12 1/4 units of the holding of Chuni Lal as his surplus area comprising mainly the sixty standard acres or so of the land which had been purchased by the petitioners under section 18. This was done in spite of the fact that the involuntary sales under section 18 were brought to the notice of the Collector and even copies of the respective orders under section 18 were produced before him. The learned Collector ignored those sales with the following observations -
(3.) FOLLOWING the above said Division Bench judgment of this Court I hold that there is an error apparent on the face of the order of the Commissioner in the above mentioned respect. The order of the Financial Commissioner upholding the appellate order must also fall with it.