Naresh Kumar v. Financial Commissioner (Revenue) Hry. & ORS.
!"!#$%&& '"()*+ '
( !# # !
,++!""!#'- .#*/0 '1 # '"
2$% 342 555 ! "
# 550- 4/ % & '
$"
" "( $
)**'"
+" "!")$
)#*'"
**$" "" ,
" "")-
'" %
.
(
%$ " *+/0#//01 %2
"$
( " )
"& '
$" 1
32 " , 4 $!
4 $
)
# '$ 5 6 " , ) )"
7+#//0 ,!
"
, *8*##//0% *0/*#//9 %
"
( 73#//9
, .
"
# $
1
: 2" #30#//9,-"6$$
;).
) "" ) ,)" , ( 0*##//7 ,
6""44 -
'" )" )
%"-"6$$
$
) *+/3#//+1 %72)
" )" ( "
$$,; $ % 6 "
) $ 8//0#//+
!""# $% & '() *
*+ ,
- .+ / 0 1 !""0 $% & ' ) + 2
3 / $ !) *
2
& 4 *
* 5
*
2 * + *
*
2 &
+ 4
4 *
2 &
* +
*+ 4 %
*
$% & ' () *
2/ 2
0 6 2 4
/ 2 4 *
2/ 2 " ! 6 5 4 4 7 *
3 / $ !) 5
*
2 2 1#8 9 1 !""# $% & ' 1)
*
!""0 4 0 "1 !""0 $% & ' )
*+ ,
+ :
, .
" "
) ,
""
%
" " )"6 "
) , ; 6&,% " ,$
, & '
$$ " $" &$ $ ) $ "
4
$ $" $
"
4
$ "
) & " "$
( ( " 4
$ $
" %, ) 1 " , $ )2 $) " ,$$") , (
# $
$ "
)" " % $))
# ,
"" " ) $!
) " 4, "" $
)*+/3#//+1 %72 -55/ 10&