Pargat Singh And ORS v. Financial Commissioner Punjab Chd. And ORS
!
" #$%&"#'!( )
"*"+*','$
$ -$.$
"#"//$$( .0"1,'$
$23$
!"#$$# % !&'
$% & &.$'.2"(3#"(
'2$
& "3+'"/"(33
.0"1(
'+"
& + (3#"(
$23$ 4()"3 !
55555 $# % ()* '2$"'"22#"$(6''"3$.*''2" '"3/"$.*!789)& #33:('2$( ../1( '" ;<'( ;<'( ;4'"3 ;4'$'"(""#/$ ;!3$'" "'3*!789)&(6'"$'$23$"2$$$$ '$ '""
& &.$'.2"("3#.$2$*'2$ $.1/$'"'/3 2"6"$$.**$3'/"'"' 2$$$$$'"1=2"# 6(#"$#$$:"$('$"/ $'" 1 3$.13 "3 6' *"3 "3;"" #$ ' "3( ' 2"$'"1/"3>."22 *"$'"
/3 2"('$23$ 310#$(6'#'63$/$$3
1: ' $$$" # 6( ' "22" 2 3 1 ' #6"$"$3$/$$3(1.'//$$6'."=* #$3""'"$2#$'"/"33'/"1"#=(6'#'6"$ "$$"31 ' "#"//$$$.*3$/$$" $"3'#'2$62
.'$.1/$'"'/3 2"$"11$9 "$3( ('$23$"2$$$$ ?#$$$'""3(' ( ' 2$$$$ '"$ 1 3$.13 $$$$ #" /" "#
$$":('3$2.$6'*"3'2$$$$
#"( & + ( "3 #.$ 2$* $23$ 4()"3 !$.1/$'"'$#$"2$$$$ "" '"$/'" ::"$ $'$1"#=32 '/"( #".$$!"3< '/3 2""$3#"3 /'"#." 6>.31/3 3(1.'10#$6.$:3$/$$3 1:'$$$"#("
/31:'#(1.'$6"$ "##231:'//$$"3('.$(.*$'$. .2'3*' 3"$'/"'"31/"331"#=
'"'"3'"3#.$ '2"$"3"22"$3 '2"21=
'$/2*#"3'#"#."1$$$2#
!789)& "3 ' 2$ " '"* ;!3 $'" "3 ' 3 2$$$$ ::"$"''"3$ 2"$23$#"1 =3 '"$13$.136 '$.**$*1:' 2" $'$1"#=*.3('$$$"#3$/$$3 ' 10#$ "3 ' 3 6"$ "
/3 1: ' #( 1. ' //$$'"$"=#$3"'"$2#$2#
2$$$$(' ('2" & /"*2$$$$ ' "$/'" ::"$ "$ "'"."*# '$23$" '"* 2$$$$ / ""'" ' $'" ' $"/'"$ 1 3$.13 /"3*'/"1"#=6.3(/:6(1" "##" ?#$
$.":('/2.*33$ '//$$"3'
"#"//$$3$/$$*'$$"'$"# 2$"$9"$3 3 '$$$"#22"*' 2"$.2'3
2$"3$3$2$3
)+,%- ($# * ).
/, !&'
, , /0 )1 23 )/
/3
, , )6 /3