Surinder Kumar v. The Financial Commissioner Appeals Punjab And ORS



    
    
 

 

 

  

  !



 !"#
#

    #$%&'   # # "%&' %   $%&'( ($)*+$%,"

 (

" "

 )

"*     +,  -&

.  
/  "

  0(  



-&"" /% 10  2%3 0(%3        ,  -&

.  
/  "

  0(   

4 

%4 %

"" 0( 2 ,-&

.
/""

" 50  *5

 6 



4 % '0

 

 



%4   



* 0 (

  &0   

   !%  50 '

*5

 6%



4 %  "     50    '       %  "

   

  3 503

7 %



3  

* 

*""

 

   0 8 "   % ' ""

3 '   



*  

    -" /    "- 2/



 '

3*



   

 

" 

% 

3 3  

 '  ""

%

%      

 (  2 0 

%  5

  

-" / 



% 6  % (# 

0 

" 

(3

 (

% 6*

*3 %   #%3 *

*

*3   



 

    0   "        9 ""

  


      0   %     " -

/3   0:,(  * ;

0( )

9   % 2- "/3

0,,(  * 

0()

5  '


  0

*" 0 ""



  50  *'

,-&

. 
/&** '0( % 2  ""  ,   105 !' & 0   

%4  

%4 5 

 

*0

  

"" %

 '

    ,  -&

.  
/     ** '  0(      2% '

"   :   10 5 !' & %++;0  

%3

  0  

    
""

        5





*0 

    

0"' %

  

,

 



   

 

'



+, -&

.
/7 %** '0( % 

0 

0(3( 

" "  , 5

   '  (   

0 0%   (""



 50  *7

0  0

  2 0

%

 #       

%  3   *

*  3      

    

       %  ""

 

    50     *  7  0      

  

 

0(  ""

   !   105 !' &  3  *(

0 

"

 

8

0   " 3 % "



0

 3

   '   

 

%    0      "*    



0

(  3  ' 0

 

  & 

*

  %

""    !%  50  *%"  

  3503

 ""

3 

  

*     " 

% 

(  3     "  2

 (8 
 0

3""

9 "

 


 0

 2%



"

  3

  * :,( ;

%3  % 23 ,,



(  * 

0()

8

 ""

 3  ( *

*

0* ' "   

    50  $

 )

 3

    3 23   73'%     ""

 50   *7 <0" 

$($-.)#./0(-'"1(.$2.$3 $/*45(&)',=-/! !- /;;   

 50%*  

'    :



*

(

""

 50

"* '  36 0(



0

 

 ' 

73'%

""       * '"

0   

  27 %

 



 (

"

0(

%3 

  

 

 ; >

 

    

 3 %

 

* 3 36 0(

 

 

 



%

* 

% 

0(

  + 73'%6"

*

'

3 ' 

  

   * 3

"

*

  ( % 

 "

 

 

*0

." (" 0(3



    "



"( 

8

0

* 

  23 

036

* 50  *  %3

 36 50  







= !*

(

   "( 



  %3   "  3

 

 "  ""  " 3 

 3 3 6#

 7 ""  

 >  "6

*?! @ ?2 >  !"0 @ ?2