JUDGMENT V.K. Ahuja, J. The present petition has been filed by the petitioner under Article 227 of the Constitution of India, against the orders passed by the learned Financial Commissioner (Appeals) dated 30.10.207 and 13.11.2007, dismissing the application filed by the petitioner for setting aside the order dated 30.10.2007. 2. It has been submitted by the learned counsel for the petitioner that the application was dismissed vide the impugned orders by making wrong observations by the learned Financial Commissioner (Appeals) since the petitioner had already filed an application under Order 22 Rule 4 C.P.C. for bringing on record the legal heirs of the deceased respondents. In case, the impugned order is based upon incorrect facts or observations have been made wrongly, the petitioner is at liberty to file an application before the learned Financial Commissioner(Appeals) for recall of the impugned order. The time taken in pursuing this case shall be excluded in considering the said application by the learned Financial Commissioner (Appeals) as and when filed before him. The petition filed by the petitioner is allowed to this extent only. The petitioner may apply to the learned Financial Commissioner(Appeals) alongwith a copy of this order. 3. In view of the above, the petition stands disposed of, so also the pending miscellaneous application(s), if any. Interim order shall also stand vacated.