Punjab Land Revenue Act, Section 16(1) – Sanad takseem – Notification dated 10.04.2017 promulgated by the State of Haryana giving the powers to the Commissioner to deal with matters with regard to sanad takseem – The petitioner had challenged the order of the Commissioner and the Collector by filing the ROR before the Financial Commissioner but the same was not entertained owing to the aforementioned notification – The notification is silent with regard to its applicability, thus, in my view, it would apply prospectively – Even otherwise the order of the Collector being merged in the order of the Commissioner has been assailed before the Financial Commissioner and particularly when the petitioner had to challenge the sanad takseem, the power is only with the Financial Commissioner as per Section 16(1) of the Punjab Land Revenue Act.