(1.) This matter was heard on 2nd July, 2019, and the counsel appearing for the petitioner was given time to substantiate the issue with reference to the jurisdiction of Assistant Commissioner for hearing the appeal. Parties were also given time to supply the judgments relevant to the subject. The parties, initially, did not do the needful and the matter was kept for pronouncement of judgment on 15th July, 2019, when Mr Sofi, learned counsel for the petitioner, insisted for granting him one more opportunity of producing the notification or the judgment on the subject. The request of Mr Sofi, learned counsel for the petitioner was exceeded to and this is how the matter has landed to this date.
(2.) The opportunity provided to the learned counsel for the petitioner for supplying law or the Notification on the subject, has been availed by him only to produce a Division Bench judgment of this court, of which incidentally I was the member, delivered in case titled Mohammad Issaq and Ors v. Financial Commissioner and Ors., reported as 2013 (1) SLJ, p. 448, to indicate that the powers of hearing and deciding the appeal against the order of Assistant collector of either class is appealable before the Collector only.
(3.) By the present writ petition, the petitioner is challenging the order dated 9 th May, 2013, passed by respondent no. 5, Joint Financial Commissioner (AR) with the powers of Financial Commissioner, (Revenue), J&K, Jammu/ Srinagar, whereby the revision petition of the petitioner, filed against the orders of Additional Commissioner, Kashmir dated 10th March, 2012, dismissing the revision petition of the petitioner preferred against the orders of Assistant Commissioner, (R) Handwara, dated 23rd February, 2011, by virtue of which the mutation no. 885 dated 18.04.2006 attested in favour of petitioner has been set-aside.