Kishore Singh v. Financial Commissioner Appeals And Others
# $%&%!'
( (
)%&*!+ ,%'-* ((((( % %!' + . +&/& %'
'$% !11%&&%!' + 233 0&4
'# ! * +& ((((( &3!'# ' & 5
67 5( ,,
,
(
!"!#$% "&'
() (
$(&+' % + , -+'./ 0012' '((2 !0 !" 4 $% 4& '
( *
5( - !" $% 0& '
( *((2(("#
!""4$% -& '
*(( 6 2 ' *(( 6 ' (( (( ( (2% ) '
!"!#$% "&
7''
'
( ( 78'(, (( ( -(! (' *(( 6 "
2
'+ '
(( 2+'
*(( 6 4 (2 ( '(*(( ( ( *(( *(( 6 !
!"""
2
!1 "!
!"" '
*(( 6
(' ' ( 2 9
(( '*((2(
"- !""3 ( ( ' (
"- !""3 !1 "!
!"" 2 (*
' "
"- !""0 7 *(( 6 (
!""4 :(86 2 - ("! (30( (2 ( (' 2 ( "3 443 2 !!
"4 !""4 ; '+ ( 2 2 "
!""4
/ (('*(( "#
!""4'
*(( 6 (2
'
*(( ( ' "
!""4 '
( - (2 ( '
' *
!""4 - !" (2
'
*((2('
*
5(!0 !" 4 ( '()
2((2
!"!# *(( (2 ( ((2 ' (( (( ' *(( 6 .( ( ()
( $ &( ' !""4'; - "(( : '
2!!
!""4 '+ 2 ( '
: *(( 6 "#
!""4
:'
()
( ( *(( 6 "#
!""4( ' :(82 2 2(( -(!
(30(" (2 *(( 6 ( 7 '
' '( (2 '
( )
' : (
2 '
"
7
2 2 (( 2 "
!""4 - !" '
*(( 2 ('(*
5( :2 ( (*
!0 !" 4 9
; 34 ( ' ( ) (
:2()
'
!"!# 2 '
. ) (
' 2 (2
( (( 22
:2 (' * (, ; 3 "
"0 !""3 2
2 2 - "0 ) 2 (2 2 ( 7 , ! 4+'./( (( 2 ('%(
2 ( 2 (
( ( '( ( ' 2 ( ()
( 2 '
( ( ( *(( 6
((
* + * 2 2'
( )
'
:2 2 *(( 6 (( % ( '( 2 ( (
'
, *
,
( (
< = >=; <'( >=;