Arandeep Singh Pawar v. Financial Commissioner (Appeals), Punjab And Others
!"
#$ %"&'('#)*
+, -, . )%""/ 0')12 3 .
!2.#412 0/"&' 5 #3".
#$ !!#.)"6 04728'.
0')12
') )&' 5 #99'(('#)".
//" 5(:
4); < )% #!2".(
* = > , 0 0
! " ##### 0
,
. 5 $
! &
$'()*($+ .*/
&
$ 1 .2 "0
!
! $$ !
0
*)($*(*3 .4/
.!.&
1 $5(6*(*3 .3/
7
&
,
/ ! " "0
0 * 8 0
4 1
!
! %
.
(4
! !
! :
1 ,
" 0 *($4.$3/ *$ 2
$'()*($+ .*/ "
!
, !
/ $'()*($+ .)/ ** 2
;
"0
"
&
1 "
*)($*(*3 .4/
!
0
! &
! :
"
7
&
,
/ ! "
**)) 0 *) :
7
&
!
!
!
"
**)) 0
*4 :
7
&
!
!
%
0
7
&
$5(6*(*3 .3/ ! 0 ) 2 !
"
&!
, /
" 4
!
!
"%
"
3 < 0
4
!
:
!
$'()*($+ .)/ :
;
"
"
&
"
"
&
5 8
0
&
*)($*(*3 .4/ " "
0
! :
"0
**)) 0
$'()*($+ :
7
&
$5(6*(*3 .3/
! 0 6
! !
!
%
!
**)) 0 =
!
!
0
0
"
7
&
**)) 0 < ! !
!
%
!
"
7
&
0
!
%
.
!
!
" 0
"
7
&
' 2
! >
!
**)) 0
"
7
&
>
"
&! -
"
>
&!
"! !
"
;
!
7
&
%
!
!""
#
!"
$
"
!.
!" # " "" $
" % & !
" ' ( '
& ' ! &
) #" * &
& " * & " + !" ! ! !! , " ! !# " ! - ! *
" "
. ! "# " / !
% & # " " ! ! *
!! "
0 !
" ! " 1!
!" " ! 2 # 1 ! ! 1!3 4 % ""# "
- ""
! 5 "
!" 6+676)
8 377 766, ! '
'* 7! =?"
&! @ ,&/
0 4'5)5 *(*4
!&&
'( ) * +, "'
, *+$$*(*4/
!
"
!.
A+0-' '( . / 01 2 3
' & '
1 # 1# 9(:; (< "#
1# # !
! * " !
7 " & & ! 2 " # .# # #
! #"
! "* " ! !7!
! )! -* 56 !
! "
* ! "
# 5 ! 1
1 ! ! ! 56 !0 !
! ": *
"
# " *
3# " *!
! # 1*! ! ! " : * " " 9 = >& " "
># ?&>0@5 2
< > "!
A#; @ 66666B/ !
8
! 8 0 ! @" !
! #! 5 #
!
" ! " " /
!" "
' + !
$( 2 " !
0
&!
!
0
$$
, / 0
0
+, -,
B
%; C ; B "
C ;