Ram Kumar v. Commissioner Hissar Division And ANR

 




  
 
 

  ! "#$$ %&'&!

( 







) * *
 











 
  
























   +#  *
*+

,
 *
)*

   
   
 


    

-*+&- . /% -(

!   "# "  $" %& '

 (   )  *

  )   +"  ,  

    -%   .  +(  "

/*       0"1  '-2 / 3,1

"  (  4 
5
 6-"

 "

  4 
5
'2
 %
 !("   4 5
'27   ,             7     8&  "
 9   (      "    $ " %& ' "    '6':

8& 4 
5
 6-    
 ,
 $
  "     4 
5
 6- 7  " 4 5
 6-



7

    
; 

  

 " ;   



   "7 

 "   (" "

""4 5
 6-
 -
9

 7

 &0( %& 8( )  )      < = "  7   

 *    " 

  4 5
 6-
!     >

"  "?)7   (   @         (     "     

"  "     
 9 7         > 7

 7 (" (  "

 "

"  @
 6
 9   "    $ "  %& '  )  *

            !  ::

*  <  ' %& '

 4 
5
 6-7      7 (" "

 "

 (   
 7  7                  4 
5
 6- >("

  

  @
 !         "   =   (     *    + "       



 !"

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

 "

*

 +%,"%")) -&.

/01"


  23
           (A       
 8
 ?  *     "     

"  4 5
'2    "

  

 77 

"(= "4 5
 6-
 7 7(  7  "" "  &0( %& 8 ) )   <

"

"

    7

 
 0      %   7   

   , " ("> @  5
'2> @
97

    



"


 B
 9     (" 3 , "4 
5
 6- 

( (      3  , "  "  (  
 2
 97( *  #  (  
   

      7  ,  

    -%      7    (  
 '
 !    

 
 0*+

,
 1

0)*
1

$$ %&'&!

(
23
;

"C   D C5
; (  D C5