← Library
High Court of Punjab and HaryanaRSA/305/2021allowed

Punjab State Grain Procurement Corporation Limited And Others v. M/S Gill Rice Mills

2025-10-28Mr. Justice Vikram Aggarwal22 pages

        

!!"!#$%&'  $%$(%)!#$%&'  



  



   



    



 **

     



 



  



 

 !

+'' *

"#  







   



   &  , -  ./ 0- 

$

   %&  '

&(

)  &'

&

'

* &'

&

&'

& +   , -!./-.01 +

 , -22-.0

 "*&  '

&(

  3&'

&

 *&'

&

"*&'

&

3 &'

& +   , -22-.01 +

 , -!./-.4 -566-.20 

%  &'

&+



7(&'

& +



, -566-.20 111

./ 0-2  7"("+   # &  

  

+

-  (

#    '

'

 ) + & #&  "

'

+  -!./-. 8( '

&

 +  +( 

(

     &(

  "   )  

   &  "

 #&    

(

   

 

"  

)

+8 " '

 (     #    

  

(

 

  

#    

 ) 

&' "&-#+"



   

& #

#

+9:

&  + 

 

#&+#+' 

 ) 

 #  &  "

; <

& # 

   

 )

<     +  (





"  & 

 +   &   

#+     # " =+  &++

 '

++

+ & +

 

+



#( 

!

 +  "

& +  #  





   &7 &>

   ,

+

 ?

344!@0(

"" 

 

     

   A

+

     

?

$)(!5!%6  7!%)8@B  '    

 

  !  .  !/...

!

< +"(

<

   " 

+

# .-! )   ( 

 +

   #  "  .-!&     '     

C .2 ."++ 

&94'   

++ & D "&  





"+   "

.-( &(

'





!  . 8( '

&



  "

.-!

/ !/...< "

'









+  # =

< '#

 " 

&     3  +  "  (

 

      :

      + 



" "

(  

(

C6.!! 2.< & #+2/5# :

+ " #



'

 

(

  &   (  '

9  +:,+  &?@0  # # (

  

+

'

" :

  

"



 '

'

# # +  9:& ( "'

+ + 

@

 E . .!& +

( # +E2/6!#+"(



  < "&



@  

   (        3        "&  

E . .!

9:

 D C!  

  . .! .!  (   

#

    

' 7 &>

   &

5.E45.

:# 

)   + # &( F-6..!-.!+ " 

&

3#

 

# " 

 #+ "

 



  

D   +          (  

  (      . .2 .!&+

('  (

+ :    & 

+ 

(

AF- 2/C-.!B&

3#( +

#     '

 + + 

 ) (

( +' 



2 . .!&( 

 



'

 #   ## ' ,0 >  "

&   &( (   #  ( 

+

(

3   + -+#  < "  (  

  "   >  "



&   & 

 ' 



2 . .!& 



 . .5

'# 

 +#&# 

  GG '

 " 3

;

+&E2&/6!#,/2&!/5 ./< 0 .





6 . .5( " 

7   -.!!-.5F-6..!-.!&

# 73   "

  "#

 + 

  

'

  

   

  

    ,-/.5-.50  (  +   " 



 # "  #  

 

  6 . .5&  (  (  +( 

'  " 3   

 + "+# 

  +

  

 )

+

&

' ( (+ 

3#

' (+



6 . .5,F-6..!-.!0  #   

/ (

   # (

'

. .C .5  H'

"& 

+

(

( ' 



!. .C .5   < "&' , -...CE-.50(+ "



+

'

"+  /&&...

-#( 

I6J

 !

:  ( &# # 

!. .C .5, F-6..!-.!0&-C6-.5(+ " 

&((  ' 



 .6 .5 )

+

&

' ( ( + &( ( ' 



.6 ./ ./ 5   "& 

 

#(

 

 .5 " 

"

+ C+

& +  /!5/!C -(+ / # # 

 .6 .5& -C6- .5&



.6 ./ ./ 

' ( &



+  -2ECE-2ECC-./&(





(

 " 8@  

+:

#   +  +

#

"+  

E : 

 " 8@  

 & + 3+"  (

&

 (  +  &.!&5/&.EE - C H'





 ( " 

"+# ' , .

./0 6      

  6  +    

  4     &  22E  ,+   &  ?69!  **:  )6@0  (  +   " 



"

3#

 

 



 

  5 . .E&   

 (   #" 

   

 

2

( & 

#   +

8@  

 

(

 +   

.

)

+

& 

+ +

' , E .60 # 

"+

'

"+  6&C&!&/ -#( 

I6J :

 '  +(

#        ' 

'  '

     >

  

  

 

#

   # &    +

  + #    

'

  : +

 &  

"

(

3++"

 ' 



5 .5 .2 +

(



 '#

+ 

'

, -!5.6-.20( 

#

 ,"  D 4 ' 0&( (  ' 



! ./ .2 

' ( , - -.- .20(+ 

3#

' (+ 



! ./ .2&(    " 

7 ' 



.6 .C .2 !

  '

, -6C-.20(+ #



 8( '

&"  & 

 +  # +

8@  

+:&  

  ' #





2 .C .2&

+

& 8@  

 



'

"++# #  # 

<    +

8@  

 (       &++

) ' +

'

"(

" +' %# ,% >' 0&   &' # 



2 .C .2 

'

"+  /&E2&..&52 2( #( + 



I6J

+  

+  +  

G  )  

" 

"#

# 

( "(  

( 



'

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

#    

#   '



+ & " 

" 

" 

)

'



+ " "# ,  D ! '

 0# 



5 .5 .2&' ( 



"(

3++ D "&' 



. .6 .2&  + (   

'  

  

   ( 

    +

8( '

& < "&

'

(

  #( 

#        



#  (

 > #  + # & (#

 +

3#++

    +

## 

+  :+ 

3#++  +   #&  ('

 

 & 

(



 + +

  8( '

& & 

+  '(& 

( 

   

   %&   



#



"&

" #  ( #"

3++"

 8



 "

 "

 # +    +   

3#++

 

 



3#++

 

" 8 

 + '

  "& 

6+ 22E (+ +

#   

   

  8  +

 

   

 

6+ 22E 

+ &

( + 

" '

+ (



&+ &+#  

 9

& 

 

"+

 +  

6+

22E & (



(+ & "    

"



3++    +



 





 #

'

(

"#

# 8@  

+:  A $%6>)6%#3> "6-6#"/9>5>%B>%=>6()6(! "6-6# >%#$69!2 *  3"34+*  8 

 #  (  "  

 

   - 



 )

+

&  

7 ( #"

      (  # 

'  

   

' (   !.

   

"  

(  " 8@  

+:& '  

"

  &(

+

"+ ( 

 +

+  

 # (



   +

3#++  ( 

+ 

"# 

" 8@



8( '

& +  



 "  (  # ' " 

"<

3#++



!    

+

(+



"  

7  < "" +  

 # 

' ( 



 



3++

.

!

   

 ( 



 '+=

6  +  +'  

&2.6,+  & ? @0

  " 

"

"&



'

3  

    ( (

( +   8 



 "

  &' (  (

3++&   :

+

&   

   + 8@  

+:



!9>J" >4B39>%

9$(79 $@$!#- $93%32  E'K 6)$5 !)9%$4$73!-6#" 9(%><>4> $>%#$69!2 '

: :*K9>%634>4(4>?)9>%# (69>">6>%73%!!3%7>%#-$)$5$63"!

$-6#>%#>%$69!2  +*:K L$4?> " /!9>$>%#$69!2 '

   E:*K (49>%  /(5> " 9>  >%!J>2  :   

3"34:K56>%3/((5"56/>%)9>%!"3>%#$69!2 : EK >4!5#"$)>6! >$)3>63$%2>534>#(2" %3$%$= %#3>2K A$%6>)6%#3> "6-6#"/ 9>5>%B>%=>6()6(! "6-6#>%#$69!2 *  3"34 +* K/>34>9" >B9(>%#$69!2++ K >>5J36 3%79>%#>%$69!"(J363%79>%#>%$69!2 + : 3"34 E'+K<>%>5>%#$69!" >35>4>52   3"34:K

>4>8>4>5 4>%6>63$%-6# " 6>6!$=/!>4>>%#>%$69!2   +'EK 36>53%79""6>3%792  * 3"34* K%3$% $=%#3>"?>935##3%>%#>%$69!2  ' +' !!



 

& 

 "  *&        



# 

&



++



 #-  + 

" 8 



+

 

7 &' (

'

# 

3# ++  ( &

 + "& 8@  

  

 

:

(+





"

# 



"(   # 

   # 

' (  (

3 ++  !5    

 <  '

 ( 

 "

 "

 &

 "  

7 

'

( 

' ( & 

 " 8@  

+:   '   

        (  

 

        

+  <  '



&   + "

  

"( # "

3++ :  +

&

 (  +

8@  



$@! 4>%6>63$%-6#">4(B->%#

$>#2 *** *K.>J!%#>%"  (9>55!#/(%932  E++EK  $3#!!%/$8>"$"6$=/!>4>2+ ' :K>F3 $9>5!#" />5>4>2 %43%!:E:K >9>"3 3%79 " >!99>%#>2 *K !9>J "  >4B39>%2  E'K6)$5!)9%$4$73!-6#" 9(%><>4> $2  '

::* -  !/ :'



   "   + 

 !E +

'

# 

+  & ( 

  " '  6+ 22E "( 

$- ;'

$<!  6$  !=!  @>63!  6$  >?36>63$%  <9!! 69!!3>%>?36>63$%>7!!5!%6M N J(#3)3>4 >(69$3682  ?!=$!  <93)9  >%  >)63$%  3 ?$(796  3%  > 5>66!  <93)9  3  69!  (?J!)6  $=  >%  >?36>63$% >7!!5!%6  9>442  3=  >  @>68  6$  69!  >?36>63$% >7!!5!%6$>%8@!$%)4>353%769$(79$(%#! 9352$>@@43!%$64>6!69>%69!#>6!$=(?53663%7 93=366>6!5!%6$%69!(?6>%)!$=69!#3@(6!2 69!%2%$6<3696>%#3%7>%8J(#75!%62#!)!!$$#! $=69!(@!5!$(6$>%8$(62!=!69!@>63! 6$>?36>63$%(%4!36=3%#69>6@35>=>)3!%$">43# >?36>63$%>7!!5!%6!C36O

 9!>@@43)>63$%!=!!#6$3%(?!)63$% 9>44%$6?!!%6!6>3%!#(%4!363>))$5@>%3!#?8 69!$373%>4>?36>63$%>7!!5!%6$>#(48)!63=3!# )$@869!!$=& N $"3#!#69>6<9!!69!$373%>4>?36>63$% >7!!5!%6$>)!63=3!#)$@869!!$=3%$6>">34>?4! <36969!@>68>@@483%7=$!=!!%)!6$>?36>63$% (%#!  (?!)63$%  2  >%#  69!  >3#  >7!!5!%6  $ )!63=3!#)$@83!6>3%!#?869!$69!@>686$69>6 >7!!5!%6269!%269!@>68$>@@483%79>44=34!()9 >@@43)>63$%  >4$%7  <369  >  )$@8  $=  69!  >?36>63$% >7!!5!%6>%#>@!6363$%@>83%769!$(66$)>44 (@$%  69!  $69!  @>68  6$  @$#()!  69!  $373%>4 >?36>63$%>7!!5!%6$36#(48)!63=3!#)$@8?!=$! 69>6$(6O

!

 $6<3696>%#3%769>6>%>@@43)>63$%9>?!!% 5>#!  (%#!  (?!)63$%    >%#  69>6  69!  3(!  3 @!%#3%7?!=$!69!J(#3)3>4>(69$3682>%>?36>63$% 5>8  ?!  )$55!%)!#  $  )$%63%(!#  >%#  >%  >?36>4 ><>#5>#!I =

:::  +



$- ;0366!%6>6!5!%62!6$==>%#)$(%6!)4>35  0366!%  6>6!5!%6M9!  !=!%#>%6  9>442 <3693%  69368  #>8  =$5  69!  #>6!  $=  !"3)!  $= (55$%$%9352@!!%6><366!%6>6!5!%6$=93 #!=!%)!&

$"3#!#69>6<9!!69!#!=!%#>%6=>346$=34! 69!<366!%6>6!5!%6<3693%69!>3#@!3$#$=69368 #>829!9>44?!>44$<!#6$=34!69!>5!$%()9 $69!  #>82  >  5>8  ?!  @!)3=3!#  ?8  69!  $(62  =$ !>$%6$?!!)$#!#3%<363%72?(6<93)99>44%$6 ?!4>6!69>%%3%!68#>8=$569!#>6!$=!"3)!$= (55$%O CCC CCC CCC N $"3#!#69>6<9!!69!#!=!%#>%6=>346$=34! 69!<366!%6>6!5!%6<3693%69!>3#@!3$#$=69368 #>829!9>44?!>44$<!#6$=34!69!<366!%6>6!5!%6 $%()9$69!#>82>5>8?!@!)3=3!#?869!$(62 =$!>$%6$?!!)$#!#3%<363%7>%#$%@>85!%6 $=()9)$6>69!$(6#!!5=362?(6<93)99>44 %$6?!4>6!69>%$%!9(%#!#6<!%68#>8=$569! #>6!$= !"3)! $=(55$% >%# $% !C@38 $=$%! 9(%#!#  6<!%68  #>8  =$5  69!  #>6!  $=  !"3)!  $= (55$%269!#!=!%#>%69>44=$=!3669!37966$=34! 69!<366!%6>6!5!%6>%#69!$(69>44%$6>44$< 69!<366!%6>6!5!%66$?!6>B!%$%!)$#OI

5 !6   

  +    6  +   22E    ( 

   +  +

+ + 



  

!2 D(

'

3 (  5.

) '

"## 6+ 22E (   

6     +   +



#  +

   

:  +>9638>@>6 37>5-3536!#>%#>%$69!" A.!5>>%@$6$5@>%82:

E E2 8@  

+:( ;# (

+#+

"      +#+

   

:  &

 (

 

(



 

": D#

&(( K

3#& ## & &  ++  # 

#+ 

  &



)  "& ( (  

 +  ##     + #

#  

 (

 

(

  &(

+



  # +#+' " +   

": D#   +  

6+ 22E  (

  

"  +  

+ &

   ) 

(



" 8@



+:# +#+

"      3  +



  

:

(  ;

L+ 



  

M   6,0+ 22E 

/  

- # (  ;

L(



M :

(  (  "



"  "

    +       "  :

 (   

"    

 + " 

": D#  (  "#

+ # &   +  

 "  '

 # 

6+ 22E  

+ &

( + (



=



"& 

  +( 

   & (



 '



+   5 )  '+=

:::  



 " 

"&( 

  

# 7 +

8@  

+:  +!9>J" >4B39>% !># 69$(79@$@$!#4!7>4!@!!%6>63"! $93%32 E'

 (

 "+# (



 "

  

+2."  -

   

  ) 8@  

+: ;

(

# + # + 

 

:

(    ++#+ (



- 



( #'

"    6,0    

"  ("(  



+   

 " 8( '

&(





& ( #'

"  " E+



   '+=

:::  (   "& #

" "+# (



    ) 8@  

+: 

E #   + 

 

 (

 " 

 $ ;  93<>$@@$!#$%?!9>4=$=69!!@$%#!%6 <9$>!6!#69>65(463@4!)9>%)!9>#>4!>#8?!!% 7>%6!#6$69!>@@!44>%6?869!3"34$(623%)4(#3%7 $@@$6(%363!?!8$%#69!5>C35(56>6(6$8@!3$# $=*#>8>@$"3#!#=$=343%7$=<366!%6>6!5!%6 (%#! #!'(4!$= 6<>>7(!#69>6 )$%63%(!#=>34(!6$>#9!!6$69!5(463@4!#!>#43%! !6  ?8  69!  3"34  $(6  >%#  "3$4>63$%  $=  $(6 #3!)63$%2<>!"3#!%)!$=7$%!7437!%)!$%@>6$= 69!>@@!44>%6>6?!62>%#>#!43?!>6!#!4>83%76>)63) >%#>?(!$=69!@$)!$=4><>669!<$6 -   -   6  69!  $(6!62  36  5(6  ?!  %$6!#  69>6  69! $55!)3>4$(6)62 69$(79!)63$% :9> >5!%#!#69! 3%36>@@43)>63$%6$)$55!)3>4 #3@(6!6$@$"3#!>=$44$<& P :  5!%#5!%6  6$  69!  $#!  $=  3"34

$)!#(!2  *'  3%  36  >@@43)>63$%  6$  )$55!)3>4 #3@(6!    9!  @$"33$%  $=  69!  $#!  $=  3"34

$)!#(!2 *' $= *'9>4423%69!3>@@43)>63$% 6$>%8(363%!@!)6$=>)$55!)3>4#3@(6!$=> @!)3=3!# .>4(!2  6>%# >5!%#!# 3%  69!  5>%%!  > @!)3=3!#3%69!)9!#(4!

 9!

$55!)3>4 3"33$% >%# $55!)3>4$(69>44=$44$<69!@$"33$%$=69! $#!$=3"34 $)!#(!2 *' $= *'2>>5!%#!# ?8 693 )62  3%  69!  63>4 $= >  (36 3% !@!)6  $=  > )$55!)3>4#3@(6!$=>@!)3=3!#">4(!

C

 09!!>%8@$"33$%$=>%8(4!$=69!

J(3#3)63$%>4379$(6$>%8>5!%#5!%66$69! $#!  $=  3"34  $)!#(!2  *'2  ?8  69!  6>6!

$"!%5!%633%)$%=43)6<36969!@$"33$%$=69! $#!$=3"34 $)!#(!2 *' $= *'2>>5!%#!# ?8  693  )62  69!  @$"33$%  $=  69!  $#!  $=  3"34

$)!#(!>>5!%#!#?8693)69>44@!">34P  !%)!2363)4!>69>6@$6)$53%73%6$=$)!$= 69!  >=$!>3#  )62  69!!  >!  6<$  !735!  $=  )3"34 @$)!#(!09!!>)$55!)3>4#3@(6!N>#!=3%!# (%#!!)63$% )$=69!$55!)3>4$(6)62  O  >!  7$"!%!#  ?8  69!     >  >5!%#!#  ?8 !)63$% :$=69!>3#)6K>44$69!%$%)$55!)3>4 #3@(6!=>44<3693%69!>5?36$=69!(%>5!%#!# $ $373%>4@$"33$%$=   9!J(#75!%6$= B(!)9 (@>!43!#(@$% 69!4!>%!#3%74! (#7!3%$#$(?67$$#4><2> !)!%648(@9!4#?8693$(63%$%6>)6%#3>

"6-6#"/9>5>%B>%=>6()6(! "6-6#2  *  3"34+*& *:* ?(636 >63$)$%)!%3%769!5>%#>6$8%>6(!$=69!635!43%! @!)3?!#=$=343%7$=<366!%6>6!5!%6>%#69!4>)B $= #3)!63$% <369 $(6 6$)$%#$%! >%8 #!4>8 3 >@@43)>?4!  $%48  6$  )$55!)3>4  #3@(6!2  >  69! J(#75!%6<>(%#$(?6!#48!%#!!#3%69!)$%6!C6$= >)$55!)3>4#3@(6!G(>69!>5!%#!# #!'2(4!

 I D "& 8@  

+:( #

#   +6)$5!)9%$4$73!-6#" 9(%><>4>

$>%#$69!2 '

::*&  '+=

:::

 

  " 

"

"

6 5!

'

# + +  &   +  # + +   +

 . .2 .6 D  (

     +  / . .6  =  / . .6&            )  ( E  .6+ +#+(

9 & (



( + & 

(#  .5 . .2+ +#+(



=.5 . .2&  

6+ 22E (+ & 

(       .! .2  +  +#  + 

" 

"  (  "  +     .! .2 

( 2 .! .2 = 

&

 

6+ 22E (

( & 

=

:::  ( '

" 

+ 

3#++  )  &+

'#



+ + (

&(( ' 



5 .5 .2

"# # 8@  

+ :  +   

 & 



"(

3++ 5/ : 

+  &



 #& #   +    

    " 



 -

 

5E )

'

, -!5.6-.20( "

 

7 (

"# 



" 8@



   

 2(

' (   7"  & 

 8@  

&

2  

   K

   & 8@  



A ,0-6C-.2B$- ;%"3!<$=63>4)$(69>"3%7@>!#69!#!)!! $%*E *269!@!6363$%!9>!5!#8$==343%7>% >@@!>4>7>3%669!>3#$#!44G(!63$%>3!# ?!=$!693$(69>44?!$@!%6$?!>3!#3%>@@!>42 3==34!#036969!>=$!>3#$?!">63$%2693@!)3>4 4!>"!@!6363$%9>446>%##3@$!#$=

!%#3%7>@@43)>63$% 9>446>%##3@$!#$=I 5C ) 

" "+  

 +

+  



  #   +

3#++

 &  (



" +  

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

.

=$  69!  >@@!44>%6  =$  %$6  =343%7  <366!%  6>6!5!%6 <3693%  69!  @!)3?!#  635!  9!  >@@!44>%6  <!! !G(3!#6$!5>3%"3734>%6<369!7>#6$69!34!7>4 37966$=34!<366!%6>6!5!%6?!=$!69!!C@38$=69! 6>6(6$8@!3$#>%#69!8)>%%$6?!>44$<!#6$6>B! ?!%!=36$=69!3$<%4>@!%69!!)3)(56>%)!2 693)$(63$=69!)$%3#!!#$@3%3$%69>64!>%!# 4$<!)$(69>3796486()B$==69!#!=!%)!$=69! >@@!44>%6"3#!$#!#>6!#+A+A *I :

&

+

&  ; 

 

 '

-



""

( #"

"##  " 



D & (



( +   8( '

&







# # (



+ 

+ E  .6 .5 .2 .2+ +#+ (



(  

6+ 22E (  # ) 

"&

+

&  '



+   + 

' 9   "&.2 8( '

&

 ( # "(  

)

+

& 



" '





3++ )  '



( 



  



"  " 

) '

3  

 



  " ) 

      (  3

# 

  "  

    -



  

 /.

)  #   "   + 

8@  

+:





# "   +

3#+  & '+

&

8@  

'

"

/ 

  # &  (  (      #     + # "   



# 

"&  + 

(



+

& 

(++

#

& 

 # (  

"+ 

   :

(

 &  

'

     '





3++& "



(#  +   '  

+



#



/ )  # &( '



 '

 "& '+

H'

+  (  +   '  &

    



 #  ++



"& '   

   +  # /!

:'



# 

 "   : ' (+ 

#  + 8@  





 +  

 

  ! 

 "# $$  %$ &  $ !

 2 

# ( +  <  + 





/5 :' (+ +

 +    & - !./-.( &(

 -22-.  ) # # 





  < "& -566-.2 

 + 



2 .5 .2&' ( 



"(

3++&



//  #"& 





 + +

 &+

#'#  "   + (



+



  ( ( /E  +

+#+  &   

"

 &

 

<

3 ++     (  

+ "

/C  # ,0&+"&  +

./ 0-   

)6$?!'2

  F

 3#

 $ N F

  $ N