' KHURSHID AHMAD, J.-Feroze Khan, son of Jehan Khan, the predecessorin-interest of the petitioners was a declarant under M. L. R. 115 and had sublimed L R.-I. The dispute in the present case relates to the validity of transaction of gift made under Mutation No, 11299 sanctioned on 17-5-1969 by which agricultural land measuring 10170 kanals and 12 marlas was alienated by Feroze Khan in favour of his three sons, petitioners Nos. 1 to 3. The mutation was entered on 15-2-1969 and was incorporated in the Rozramcha Waqiati registered as Report No, 187, dated 15-2-1969. The transaction was scrutinized by the Deputy Land Commissioner and found the same in order. His report dated 23-5- 1972 was accepted by the Land Commissioner vide order dated 15-6-1972. The Federal Land Commissioner exercising suo motu powers under paragraph 29 of M. L. R. 115 invalidated the transaction and declared Mutation No, 11299 as void, vide order dated 22-10-1976.
2. The only question that arises of consideration in this petition is whether the validity of a gift made in favour of heirs before 20-12-1971 could be questioned by the Commission under paragraph 7 (I)
(b) of M. L. R. 115 Para 7 enumerates the transfers which are to be treated as void by the Commission. The first category of cases are the transfers made by the declarants on or after 20-11- 1971 which shall always be deemed to be void under clause of sub-para. (1). The second category of transfers are covered under clause of sub-para. (1) and relate to the period from 1-3-1967 to 19- 12-1971 in respect of which the Commission has been empowered to determine its bona fides on the consideration laid down under Explanation III to sub-para. (1) The first proviso to clause (b) of sub-para. (1), however, provides that any transfer of land or creation of any right or interest in or encumbrance on any land by way of gift by a person to whom this clause applies in any case be held by the Commission to be a bona fide transaction. However, this proviso has been further subjected to the succeeding proviso which is to the following effect : "Provided further that nothing in this clause shall apply to-
(i) any transfer of land or creation of any right or interest in or encumbrance on any land by way of gift or otherwise made by a person in favour of his heirs.
' The effect of the proviso quoted above would be that any transfer of land or creation of any interest by way of gift or otherwise made by a person in favour of his heirs falling within the period 1-3-1967 and 19-3-1971 (both inclusive) shall be immune from its being bona fides being determined by the Commission.
3. As already noted above the mutation of gift was entered on 15-2-1969 and finds duly mentioned in the Roznamcha Waqiati. The Member, Federal Land Commission was not justified to declare the transaction invalid only because the change of possession had been affected only in Rabi 1972 though in the earlier Khasra Girdawari the entries had been made in red. In the present case acceptance of gift by the donee and the transfer of possession was completed before 5-12-1971.
The validity of the transaction could not be questioned by the Federal Land Commission.
4. For the reasons stated above this writ petition succeeds and order of Member, Federal Land Commission dated 22-10-1976 is declared to be without lawful authority and of no legal effect.
However, in the circumstances of the case there will be no order as to costs. Writ .