Jagsir Singh v. Financial Commissioner Appeals And Others
!
! !
#!$
%
&' $ & " "#$%& &"'()"#* (
"
)*) +'
, *- "
.(
/*0 ))1+'
,*-"
/ **+'
,2-"
.(
/& 3.( / 3 (
(. ""
4 . $
3 &5
67"&
7 ' .
/
&
4 . $
$
3 3 &5
67"&
7& " 4 .
$ "
""
3 4 . 3
3
$
""
.
8 " & ""
+" -&
+ /-& 9
8:.
3 $ 5 $
3 .(
;
/ .5
&67"
"
"&
+" -.""
4 . $
5
&67"&3 3 " / .5
&67" .
#
5.
#
3
"
+" - ""
4 .
;
""
+" -3 .*1(
"
.( :
<3 4 . '
+ /-
&3 .2( 2 "
.(:
54
$
.
&
/ .
""
4 . $
)*)+'
,*-' $ .( & "
"" .
& 7
74
.
"$
(
"
&
"" $ ))1+'
,-'
$ .( &"
$
" =. 4 !$ '
& ))> .
&3 .
""
& 3$&
"$
(
"
&
$
$ ** +'
,2-< & $ .( &"
.
.(3(
" 4
"
.
"
*
/&" 3 ( /
3 /< .
.
" 3 4 . & & 3
( : 3 4 . 37< .
(
.
$
$ "
""
4 . 8
.
" "
"
3
$
=( "
<3$&3
&
(""
/ 4 . $
< .
& "
.( '""
!$
.
"$ $.
< '
" "
&
"" " 3 ( :
/&3$&
$
& /3 . .
.(
&
.
" &3
""
4 . $
5$ 37 .(
3
" .(
5
.(
" " 3 4 . &3$&
. ""
4 . !+,&#-.($'
"/ !-.0& 1% !2"2$ +.#"5 ".( 32&$'%& +*-! !+
->2&
3
3 : ?8
"
""
4 .
"
(" $
$
5 .(
( .
3
(&"$
(
"
""
@ '
" 3 &
( ""
4 . 8
&3
(""
(&.
"
(
! /3 $
"
5 & .= $
.
$
'
.
$7
$ 3 & "
.
"$
( 5
","6 !-.0& 7% -.".8-"/ 366-%%-3.$'
9$7$.+$:* +.#"5 ".( 32&$'%
+-!
!+
-**23
: ?*<$
"
.
& "
&
"
$ $
&3
$. ( "" .(
& " $ ." @ $ 3
3 &
("$
(
" &"
.
$ ( 9!
:
A"7
B! C B/ A!".
C B/