# JARNAIL SINGH AND ANOTHER vs LD FINANCIAL COMMISSIONER APPEALS PUNJAB AND OTHERS

Court: Punjab and Haryana High Court
Date: 2026-07-14
Citation: CWP 12819/2026
Petitioner: JARNAIL SINGH AND ANOTHER
Respondent: LD FINANCIAL COMMISSIONER APPEALS PUNJAB AND OTHERS

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=12819&case_year=2026&order_date=2026-07-14&order_type=FINAL)

## Judgment text (excerpt)

2026:PHHC:095102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-12819-2026 Date of decision : 14.07.2026 JARNAIL SINGH AND ANOTHER ....Petitioners Versus LD. FINANCIAL COMMISSIONER (APPEALS) PUNJAB AND OTHERS ...Respondents CORAM: HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Sunny K. Singla, Advocate for the petitioners. Mr. H.P.S. Ishar, Addl. A.G., Punjab. PANKAJ JAIN, J. (ORAL) Instant writ petition has been filed under Articles 226/227 of the Constitution of India seeking issuance of a writ in the nature of certiorari. Challenge is to the order dated 08.05.2025 (Annexure P-5) passed by Financial Commissioner (Appeals), Punjab, orders dated 24.08.2022 (Annexure P-3) passed by Commissioner, Patiala Division and that dated 31.05.2018 (Annexure P-2) passed by District Collector-cum-ADC, Patiala. 2. Keeping in view that the parties are already before the Civil Court in a suit for declaration and the mutation is only for fiscal purposes, this Court finds no reason to interfere in the present writ petition. The same is accordingly, dismissed. July 14, 2026 (Pankaj Jain) Dpr Judge Whether speaking/reasoned —: Yes/No Whether reportable : Yes/No DEEPAK KUMAR 2026.07.15 18:35 |

https://niyam.ai/judgements/high-court/2026/july/jarnail-singh-and-another-vs-ld-financial-commissioner-appeals-punjab-and-others