FINANCIAL COMNR.(TAXATION)PB., vs HARBHAJAN SINGH

The Supreme Court held that the Financial Commissioner (Taxation) has the authority under Section 33 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 to revise orders made by lower authorities, provided the circumstances warrant such action and it is consistent with the Act. The Court found that the earlier assignment of land to the respondent was obtained through fraud, thus justifying the Financial Commissioner's intervention. The Court upheld the cancellation of the fraudulent assignment, emphasizing that the jurisdictional error by the Settlement Officer did not preclude the Financial Commissioner from exercising his revisional powers.