Dismissing the writ petition of the revenue the Court held that , that considering the scheme of S. 245HA and the object and purpose of proceedings before the Settlement Commission under S. 245 , , the petition at the instance of the Revenue challenging the order passed by the Settlement Commission not considering the settlement application for all the years for which the application was submitted was not required to be considered further. The Settlement Commission had passed the final order under section 245D(4) with respect to some of the years for which the application was made. Only thereafter, the Department submitted the rectification application which was rightly rejected by the Settlement Commission. Even thereafter, there was no specific prayer to quash and set aside the order passed by the Settlement Commission on the merits. On the merits it could not be said that the order suffered from any procedural lapse or that the principles of natural justice had been violated. The order passed by the Settlement Commission did not require interference.  Revenue cannot compel the Settlement Commission to reopen the earlier years by passing rectification order. Petition is dismissed . ( SCA Nos. 17177 to  17186 of 2013  dt 25-07-2018)