Section 8(3) in The Himachal Pradesh Land Revenue Act, 1953
(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, matter respecting which there is the difference of opinion shall be referred to the State Government for decision, and the decision of that Government with respect thereto shall be final.
