(1.) This petition is directed against the order dated 16.7.2013 passed by the Financial Commissioner (Appeals), Himachal Pradesh in Revision Petition No. 174/2011.
(2.) Key facts necessary for the adjudication of this petition are that parties are successor-in-interest of late Sh. Nandu. Parties are real brothers. Registered will was executed by late Sh. Nandu on 2.2.1998 in favour of respondent No.1. The Assistant Collector IInd Grade, Sundernagar attested mutation No. 359 of Mohal Sadwahan/77, Tehsil Sundernagar, District Mandi on 16.7.1998 vide Annexure P-1. Petitioners filed an appeal against the mutation dated 16.7.1998 before the Sub Divisional Collector on 26.8.2008. They have also moved an application under section 5 of the Limitation Act.
(3.) The Sub Divisional Collector dismissed the appeal on merits on 7.1.2009. Petitioners preferred revision petition before the Divisional Commissioner, Mandi against the order dated 7.1.2009 rendered by the Sub Divisional Collector, Sundernagar in case No. 43/2008. He dismissed the same on 19.5.2011. Thereafter, petitioners filed yet another revision petition before the Financial Commissioner (Appeals) bearing Revision Petition No.174/2011. He rejected the same on 16.7.2013.