PLR Act 7Chapter II · Classes and Powers
Section 7 · Financial Commissioner
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(1) There shall he one or more Financial Commissioners, who shall be
appointed, and may be removed, by the Local Government with the previous sanction of the Governor
General in Council.
(2) Where more Financial Commissioners than one have been appointed, the Local 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 or 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, the matter respecting which there is the difference of opinion shall be referred to the Local Government for 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.
(5) The second Financial Commissioner appointed under section 52 of the Punjab Courts Act, 1884 (XVIII of 1884), shall be deemed to have had jurisdiction on and after the first Day of November, 1884, to make any decree or order or dispose of any other business which might have been made or disposed of by the other Financial Commissioner.
(2) Where more Financial Commissioners than one have been appointed, the Local 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 or 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, the matter respecting which there is the difference of opinion shall be referred to the Local Government for 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.
(5) The second Financial Commissioner appointed under section 52 of the Punjab Courts Act, 1884 (XVIII of 1884), shall be deemed to have had jurisdiction on and after the first Day of November, 1884, to make any decree or order or dispose of any other business which might have been made or disposed of by the other Financial Commissioner.
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