JUDGMENT : Suresh Kait, J. (Oral):-- 1. Vide the present petition, the petitioners have assailed the order dated 15.07.2014 passed by the Financial Commissioner in Case No. 353/2011, titled as “Shri Adesh Tyagi & Ors. v. CO Norhty & Ors.”, whereby the Financial Commissioner passed the following order:- “1. Heard the Counsels for both the sides in detail. 2. I find that Counsel for Petitioners is not able to establish that there is any deficiency in his allotment during the consolidation. Hence, the petition is dismissed.” 2. Needless to state that the aforementioned order is not reasoned, hence the same is hereby quashed. 3. Accordingly, the Financial Commissioner is directed to call for the records of the consolidation proceedings and pass a reasoned order after giving opportunities to both the sides within a period of two months from today. 4. In view of the above, the instant petition is allowed.