← Library
High Court of Punjab and HaryanaCWP/8687/2024disposed of

Ajaib Singh v. Financial Commissioner Appeals Punjab

2024-05-03Mr. Justice Rajesh Bhardwaj7 pages

       

  



!"# $ $ 

 %&

!"# '$ ($ 

)*&+ ,&"-.

*"

*"!/.

$$$$$ /&/&!"

&"*"%&*1 !22&

&!"

344 *1 0")*+ *"

!/.

$$$$$ 

4!"

"/

6 #

78 6$ , ,  



  

        

 

, 

:

$    !" #"

  &%&' $& )*" $&+ ,-  $( &%$)*" $%-./" '%& &%%()*" &- 1  &

2 1"1/1" " $&%3  $/   /!    %0

$,(0

  $ 0 .

  4     "1/       "      3  "/1  %0

$,(0 2 1"1/  /" .

 .

0% &%%(1 /    "

/ /  4./"    " 3.1"  ". "1/  1 "  / /  "

.

  //  1           .    "   ""1/ .

1 !    5 / 3.  . %'

&%$%

6       .

         /"      &%%(.  "17 

 /

 /1/1  % %'

&%$$

6 7"!//./"  

&%$0 6.

 1    "1 / 4.  .

 3.

                 %'

$$ &%$'

4.  !& 8   .

9. //" "      "       3          $&

 6      1      .

  /   $( :  ..

. & $& 4 ;<;

  .

  .         $ &%&'    * "    2    "1/        =   !// ."  1*    "   "   " 1

"17 

 % %'

&%$$    

4  "1/          =   !//        

  7"!//    ./"  4""1/ /" .

         "1#"  > /        3  .

  

'

9"" "...

 " " 2"1/ *   /  4..

. /" 1" " " 4  /"     .

              "1    4 /  1   / ..  2 "1/ . 31 = !//

 9"/1!"      9"/4?1 "/!"

  

  !

""## "1/ !// *9" .

#" .    /    .         '%&  4   "1/ .

/$( &%$..

"    1       !//  4    /   ..

"  /" .

" ""



&%$0 ./" ./ "   "1/ 1 / 1 = !//

" "  1" !//.   / 4 "9"/

   

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

")*!  #  4  " "1/ /"1   "   .1

 

      "         

   /"1// 1"

      4     "1/          = !// &%&' /   !"!//  7    . . 9" 1 "   ."1   1 "1/       "         '%&  .  .

              0%  6    1.

 1 ! "/

"17 

 

1   .

/  % %'

&%$$   1 " .

       1                4 "1/ "      %'

&%$%. '%& ..

 6 1 .

/ % %'

&%$$ 6 

 3. .

/1 !" !228  $&

6  1.

  1! ..

/$( 4/                  $& $( &%$1!" !// 2"1/   !//    '%&..

 &%%(."   11.

  2""1/     $& $( &%$3. &%%(..

/1!" !22

( 8     .    1  "1  7  

  

1

 6"   !// *9" " / 1  1 = !// $ &%&'

4"1/  &%%(1  1.  4  " " / "$&%3  $/    %'

$,(0   $ 0

   1  "1   %'

$,(0 3  "/1 4  "1/  1    / "$&%3  $/  ..

/1"

'%& 2"1/     &%%(1.

  &%$%     %'  6   1/% %'

&%$$.     .

 " 4"1/ 1 "      /"       =   !//   /     "9" .    "      1  "        4 "1/         1       /     1 /  '

4  < "  "                         !" /" &%&'$& $(  / "/ 11 

  1   0%

    /.

/% %'

&%$$ 6   .

       "  4.        



  %'

&%$%. '%&. .

 6  3 .  .

  /  1       !  22  8    $&

6.

" 1.

   /  .

  /  1   !    $( 6      $& $( &%$1  = !// @ = !//  1/"   1 !228 1     /     /  .  .

  "    1    .

" 2 1"1 !// *9". /"  '%&  /.

  1.

1 6" " !//*9" .

/ 1 3 !// 3.      '

     "9 1  @   ;"   @  " /      =   !//                 !// . ."9" < 1    /  " 11 1  1!// "#"    11 6"!" //   3. '

 "9 1@ ;" 4. !//."

               1        .     "1// 1/  @ !//." .   1  /

 . .."1"1 1 /  1= !//.!//."1  1  1= !//   / @ !// "1     *"  . . 1. //  < !//.. /. "             "/  "        .       !//    7   1/    4 1   /   $0  @ " / // "" 

7 1/

'$ ($ 

, 

 

5 3   A

5 1 A