JUDGMENT R.P.S. Pawar, F.C.- This revision petition has been filed against the order dated 21.1.2005 of Commissioner (Appeals), Patiala under section 16 of the Punjab Land Revenue Act, 1887. 2. I have listened to the arguments led by the counsel for the petitioner and the counsel for the respondents, who had also filed a caveat. It transpires that the contested mutation entered on the basis of registered Will was decided by A.C. 1st Grade in favour of all the legal heirs ignoring the registered Will. That order was upheld in appeal. In the revision petition, the Commissioner Appeals set aside-the order of both the lower revenue officers and remanded the case to A.C. 1st Grade-cum-S.D.M. Mohali, with the Direction to sanction the mutation on the basis or registered will. 3. The main point involved in the revision petition is that registered will has been ignored by A.C. 1st Grade without recording the evidence. The Collector has also upheld that order. However, the Commissioner has relied upon the Will even without its proper consideration. 4. I have given my careful consideration to the above and of the view that no doubt mutation proceedings before the revenue officer are summary in nature and it does not confer any title, yet its importance in so far as regularisation of the land records is concerned, can not be minimized. Land is an invaluable asset as everything; especially in rural India depends on it. Any matter concerned with land, cannot be dealt and tackled either in routine or cursory manner. The opportunity to produce and record evidence becomes available only at the primary level. In view of the above, the appeal is accepted, the impugned orders are set aside, and the case is remanded to the Assistant Collector-cum-S.D.M. Mohali with the direction to allow opportunity to both the parties to bring their evidence on record and to re-decide the whole issue afresh. —————————