← Library
High Court of Punjab and HaryanaRFA/2061/2005disposed of

Mani Ram And ORS. v. L.A.C. Urban Estate Panchkula Etc.

2015-05-08The Taxing Officer3 pages

     

 

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



         



     ) +,--, .#'#(") .(&/0'1#"!.2!/3-#(&.$4%!"#5&"1 .-!6.!71!.8!($.--&(!.26.3$4%!"#' . "1#/!($5(#.' .!906:!.!;;!$3#26"<$4%!"##(#.!/3!.<!(!  !9#'1&($!/ 1&'.$#.5&//$&'2'# !76(%1 !22#!/'7#!.&(8' 

3 3 = 3 >?" *3*?> 3*>3**3@> !($=

* "=   =3!'%::(A6#'"&(' /!5!($ !%"'!.#&(4/4#$ ("1#!22#!/' &/#$7<"1#/!($5(#.'3"1#<!.#'##;&(8 6."1#.

#(1!(%#:#(" %:2#('!"&( ."1#!%A6&.#$/!($!5!.$#$7<"1#/#!.(#$ %6."7#/5351#.#!'&("1#!22#!/' &/#$7<"1#-"!"#3"1#2.!<#.&' .

.#$6%"&("1#.#  1# !%"'1!4#7##(#B".!%"#$ .:

!($ *> = .&# /<3"1# !%"' "1#%!'#!.#"1!" 4&$#("& &%!"&($!"#$

 3&''6#$6($#.-#%"&(= "1#,!($%A6&'&"&(%"3 *?=

.

'1."3+"1#%"+ 3-"!"# !.<!(!'681""!%A6&.# @*!%.#' /!($3 '&"6!"#$&(4&//!8#!.1&6($(!$7!'"= *!($ @ !%.#' /!($3 '&"6!"#$&(4&//!8##9/&!$7!'"= ?3#1'&/!8!$1.&3&'".&%" !:6(!

!8!. .%('".6%"&( .!$&(-#%".

3!8!$1.& 1#'!:# 5!'



//5#$7<("& &%!"&($!"#$

 &''6#$6($#.-#%"&( "1#%" 1#,!($%A6&'&"&(//#%".

.'1."3+"1#//#%".+ 34&$#!5!.$$!"#$

=@ 3!''#''#$"1#:!.;#"4!/6# "1#/!($C 3 3 DE2#.!%.# 88.&#4#$  !8!&('"  "1#  !5!.$    "1#  //#%".3  "1#  /!($5(#.'   &/#$ 79#%"&('51&%15#.#.# #..#$""1#/#!.(#$%6."7#/5351;##2&(8&( 4&#5  "1#  :!"#.&!/  2/!%#$  (  .#%.$  7< "1#  2!."&#'3 4&$#  !5!.$'  $!"#$

@ !($* @3$#"#.:&(#$"1# !&.4!/6# "1#!%A6&.#$/!($C  DE2#.'A6!.#<!.$!($   DE2#.'A6!.#:#"#.3.#'2#%"&4#/<1# !

.#'!&$!5!.$'1!4#7##(%1!//#(8#$7<"1#/!($5(#.'!'5#//!'-"!"#&( "1#2.#'#("'#" !22#!/' #!.$/#!.(#$%6('#/ ."1#2!."&#'!($2#.6'#$"1#2!2#.

7; 2#.6'!/ "1#&:268(#$!5!.$&(*> = '15'"1!"51&/#!''#''&(8"1#:!.;#"4!/6# "1#!%A6&.#$/!($&("1# 2.#'#("%!'#3"1## #.#(%#6." 1!$ .#/&#$ 62( #!./&#.!5!.$ $!"#$ @ > ? B 351#.#&(("& &%!"&(6($#.-#%"&(= "1#%"5!'

&''6#$(*  1#/!($!%A6&.#$&("1!"%!'#5!'!/' "1#'!:# !.#!1#!

.#'!&$!5!.$5!''679#%":!""#. !22#!/7# .#"1&'6."&(  *@  ?FG.!-&(814-"!"# !.<!(!!($"1#.'3$#%&$#$ ( @ =(G.!-&(81+'%!'# '62.! 3"1&'%6."351&/#.#/<&(862(!( #!./&#.96$8:#("$!"#$@? *&(=>  =F(206:!.4 -"!"# !.<!(!!($"1#.'351#.#("& &%!"&(6($#.-#%"&(= "1#%"

5!'&''6#$(=  ??>3$#"#.:&(#$"1#:!.;#"4!/6# "1#!%A6&.#$/!($C 3= = 2#.'A6!.#<!.$7<!5!.$&(8&(%.#!'#C H2#.!((6: .

"1#"&:#8!2&("5!%A6&'&"&('1#.#/#4!(%# !

.#'!&$96$8:#("'&'

("$&'26"#$!'"1#/!($!%A6&.#$&("1'#%!'#'!'5#//!'"1#2.#'#("'#"

!22#!/'&' "1#'!:#!.#!1#("& &%!"&(6($#.-#%"&(= "1#%"&( "1#2.#'#("%!'#&'$!"#$  1#.#&'!8!2 @<#!.'!($

:("1'

&("1#"5!%A6&'&"&('<!5!.$&(8&(%.#!'#C H2#.!((6: ."1# &("#.4#(&(82#.&$3"1#4!/6# "1#!%A6&.#$/!($&("1#2.#'#("'#"

!22#!/'  &'  !''#''#$   C  3@ DE  .6($#$  

 2#.  'A6!.#  <!.$ 1# /!($5(#.''1!//!/'7##("&"/#$"!//"1#'"!"6".<7#(# &"'!4!&/!7/#6($#.

"1#%"

@ %%.$&(8/<3"1#!22#!/' &/#$7<"1#/!($5(#.'!.#!%%#2"#$3 51#.#!'"1#!22#!/' &/#$7<"1#-"!"#!.#$&':&''#$

!!9#'1&($!/ 6$8# *

:;