(O&M) Dhanpat Singh v. Deputy Excise And Taxation
!
"" #$% %&'()(*++$$
,$
'-".&/% 0.$ ""
$ .$1$ 0/02$&
) $ " $$$!4%!+$ 5 6& " *." 7%! $ . 0 1$ 1$6& % $ "$ +$& 4% " 6& ""1+!4%!+$8 6&"$7%!01$1$6& ""6& ""!4%!+$5 1"+
9$ $ "!."%$ ""1 :6%$$
886&$ 0 ")(*-9$$$2$&6"$+
;
88;0 $. ""1$$+1
;
88;"!1$ "6%$$ +$+ $"."1$ *%$011 < 88 1$1$ $. $$"$!$ +1. $%%$ ) """."%$"$!$% 4%$ "" 1$ $+ "&0 1 1 + 6& "*."7%! $. 01$.4%!+$
5 2 " " ! 4%!+ $ 5 : "$7%!01$.4%!+ 8 0+ ""6& "" 20 $ "
:$%"$ ""6*%$ $.$&4%$ ""1$$ +."%"6& "".4%!+ $ 5 "" 6& ""1 " +.4%!+$8 1% $! .$$ 20 $& "+&6""1
;
,$$0"$%"$$ ""1!!")(9$$$$ $%"$ $$ %$ 6$$$16"1
;
88;0$$0 $. """!1$+ "&1$$=%$ 20 $& "+&6+ >.$"$%"$ $ $%1" $$ ?
$%"$$ 1 % % ""1 :6%$$6&$ ")( *-9$$$ 2$&6"")(*-9$$$$+
;
88;
0 + ""6&$ @ 1 !6$ $$ %$ $ .$$%6&: "*."7%! $ . 01$4%!+$5 0 $ 4%$ ""1$ 0$$0>&+$
5 $ "
$!"&0!%"$ "+0 6!.+$64%!+$5 8 $$6&% "
!"#$"#%&'#()*+,-%#(&.+#/0 #&-.
!"#$"#%%#'.%$(12#0 #&-.