Baldev Singh v. The Financial Commissioner ( Appeals) Pb. And Others
! "#$#%&'
(('
)! *+#%,- # #% .
/$ #% %"# )00#$$#% .122 )$345%6 7 %! % - .
$2%! % $ 8& 9:8+8++8:;
8++8:;41:3 ! "
#$"%%& ) *+
'
)/+
)$+
. 2 3! 2
-
0,
0
-
*6
.
/ 2 0
-
7 0
)$+ "
#$"%%& )*+ , 0
0 9
4 -
( /
-
: !
)<+ =
. - -
--
! )$+
,
-
2
! - -, ,
!
,
-
-
0
0 2
/
-
. -
!, -
. 4!
- - -
,
:
/
0 - -
,
!
. -
!, /
-
!
. -
<
!, -
0
- - - -
. -
0 - - -
-
. -
!, -
-
0
=0
7
0
-
-
7
> . -, 4 4 8 0 5 - - !
- ,
! -
-- ,
/ !0
-
, - - . - -
. -
0 :
. - - -
)<+ -
!
)
!
"# $ % & '
(
& ( )
$* -
- , - -
!
.
-
- ---
- ! -
- !0 -
- -
-- , )$+
. 2 3! 2 "
#$"%%& )*+
'
)/+
=
)<+
=
?
-- >,
!
!
0
0
0!
- >8++8:;?
#1"
#"*
?
2 6 6 ?
6