← Library
High Court of Punjab and HaryanaCWP/4216/2025dismissed

Devinder Singh v. Financial Commissioner Revenue Punjab

2025-02-15Mr. Justice Harsh Bunger5 pages



      



!

"  !

!#$% (%)*+*&,

- - 

!%.*,(%/ 0*,12 ------ %$*$*&,%/

3%/+4+

%.%,4%7 4,8#9 &$2%/+ ------

%+:&,(%,$+ 

 ; <  -

0 0 

/%+%,$  /- -00#5#,#7 (.&)#$%

:%$*$*&,%/-

- - 0 

-

<

- %$*$*&,%/

!%.*,(%/ 0*,12 '*5%( 4,(%/ /$*)5%+  &,+$*$4$*&, ,(*#7 *,$%/ #5*#7 +%%>*,1 # ,#$4/% )%/$*&/#/* +%$$*,1 #+*(%

7 &66*++*&,%/7 #$*#5# !*.*+*&,7 #$*#5#

+2&/$ ;!*.*+*&,#5 &66*++*&,%/;

7

&66*++*&,%/7 4,8#9

+2&/$ ;

&66*++*&,%/;-

- /*%'5@7 .*(% - - 

7 &55%)$&/7 #$*#5#

+2&/$ ;&55%)$&/;7 =#+ #::&*,$%(

%,%/#5 #$%1&/@ !45#(*7 %2+*5 #92#7 !*+$/*)$ #$*#5#- 2% #'&/%+#*( - - 

 =#+ )2#55%,1%( /%+:&,(%,$ &- 

#1#$9*/ A#4/ '*5*,1 #, #::%#5 9%'&/% &66*++*&,%/B =2& .*(%

7 +%$ #+*(% &55%)$&/;+ - - 

 /%6#,(%( 6#$$%/ &55%)$&/ &9+%/.*,1 4,(%/ 



  

      

                       

    

         !"#!#!$  

          %&

 

'(&

')



*

  

*

   %&

    

   +    ,

      



)*

           +         *%&

'(&

')



*  #-!"#!.)*

**  %&

'(&

)



  !! #!#   

 %&

'(&

)



/ *     *



     

      )*

*   &                

       

    

     

   

    

     



       **



   

    +            



   !"#!#!   

      1                  2 

  1 *              

 

 

                 

%&

 

   

        *   *

  *    

  3



- <%#/,%( &66*++*&,%/;+

 9%%, '4/$2%/ 4:2%5(

&66*++*&,%/7 .*(%



 -

- 11/*%.%( $2%/%'/&67 '*5%( 9%'&/% $2*+ &4/$ /%5*%'

+7 ,&$*)%( 2%/%*,#9&.%-

- $ *+ ,&$ (*+:4$%( $2#$

#+=#,$ 0*,12

'#$2%/ :%$*$*&,%/ =#+ #::&*,$%( &,5@ # ;0#/9/#2 <#69#/(#/;

2% %?:*/%( &,

- - B =2%/%#+ &/*1*,#5 =#+ #/8*,(%/ 0*,12

#8*,(%/ 0*,12

#16#*5 0*,127 =2& %?:*/%( &, - - D- - $ #::%#/+ $2#$ #4$2&/*$*%+ 2#( =/&,15@ $#>%,

#+=#,$ 0*,12 9% 6#*, !45#(* *,*$*#$%( :/&)%%(*,1+ '*55*,1 4:

.#)#,)@- - , 6@ )&,+*(%/%( .*%=7 /*12$5@ +%$ #+*(% - - 

7 &55%)$&/7 =2& 2#( =/&,15@ #::&*,$%( :5#)%

#+=#,$ 0*,12-

2% &66*++*&,%/;+ 9%%, '4/$2%/ /*12$5@ 4:2%5(

&9+%/.*,1 4,(%/           

  

        *+ 



1       !"!#!#"    %&

(&

  

  '  )

 

  *  

    

*

   %&

    

  + 



       ,

           

 

    )*



 +       *  %&

  

  '  (&

  

  '

)



*  #-!"#!.

* *         %&

  '

(&

')



  !! #!#    

 %&

(&

  

  '  )

 

   +  *      *



     



    )*

 &     4              



1     *   *

       +                   + 



  1               !"!#!#"

    &      

         

   *   5      +   

  

  

 

    

       !"#!#!  

  1  6 (  

           !"!#!#"         

  1 

  1                    

   *4   

   3

- '*,( ,& *55%1#5*$@ &/ :%/.%/+*$@

7 =%55

7

&66*++*&,%/-

-

4/$2%/ +*,)% 6#$$%/ 9%%, /%6#,(%( &55%)$&/ )&,(4)$ :/&)%%(*,1+ /%1#/(*,1 #::&*,$6%,$ !45#(* #'/%+27 *++4*,1 '/%+2 :/&)5#6#$*&,B ,& :/%84(*)% 9%%, )#4+%( 2% =&45( 9% %,$*$5%( #::5@ +#*( :&+$-



 

- &,+*(%/*,1 $&$#5*$@ )*/)46+$#,)%+7 (& ,&$ '*,( #,@ 6%/*$ +#6% *+ #))&/(*,15@ (*+6*++%(-

-

%,(*,1 #::5*)#$*&,

+7 *'

#,@7 +2#55 #5+& +$#,( )5&+%(-

0 

!

- - 

+8>+ 2%$2%/ +:%#>*,1/%#+&,%(

"%+



& 2%$2%/ /%:&/$#95% "%+ 

&