(1) There shall be one or more Financial Commissioners, who shall be appointed by the State Government.
(2) Where more Financial Commissioners than one have been appointed, the State Government may make rules as to the distribution among them of business under this or any other Act, and by those rules require any case or class or classes of cases to be considered and disposed of by the Financial Commissioners collectively.
(3) When there is a difference of opinion among the Financial Commissioners as to any decree or order to be made in a case which they are required by rules under the last foregoing sub-section to consider, and dispose of collectively, the following rules shall apply namely:-
(a) where the case is an appeal or a case on review or revision, it shall be decided in accordance with the opinion of the majority of the Financial Commissioners, or, if there is no such majority which concurs in a decision modifying or reversing the decree or order under appeal, review or revision, that decree or order shall be affirmed; and
(b) where the case is not an appeal or a case on review or revision, matter respecting which there is the difference of opinion shall be referred to the State Government for
1. The words “Extra-Assistant Commissioner” deleted vide H.P. Act No. 1 of 2004.
THE HIMACHAL PRADESH LAND REVENUE ACT, 1954 17 decision, and the decision of that Government with respect thereto shall be final.
(4) The expression “Financial Commissioner” in this or any other Act shall when there are more Financial Commissioners than one, be construed as meaning one or more of the Financial Commissioners as the rules for the time being in force under sub-section (2) may require.