7. [ Financial Commissioner. [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Orders, 1950.]
(1)There shall be one or more Financial Commissioners, who shall be appointed [-][-] [The words 'with the previous sanction of the Government-General in Council' were repealed by the Decentralization Act, 1914 (4 of 1914).] by the Substituted for the words "Local Government" by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.[State Government](2)Where more Financial Commissioners than one have been appointed, the [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950 ] 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.] [For rules under Section (2), see Notification No 132, Punjab Gazette Extra-ordinary, Ist March, 1888, page 1.](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 of 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 [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.] 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 construced 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)] [ See now the Punjab Courts Act, 1918 (Punjab Act 6 of 1918).] 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.]
