← Library
High Court of Punjab and HaryanaCWP/11439/2015dismissed

Amrik Singh v. Financial Commissioner And Others

2024-07-23Mr. Justice Harsh Bunger9 pages



   



!

   

"#$ '$()*)%+

, -,

./)0 1)+23

,,,,,, $#)#)%+$/ 4$/*5* 3$

)+"+()"6 %..)**)%+$/

77$"6*8 5+9":

%#3$/* ,,,,,, $*7%+'$+#*  ;< ,

1 1  /$*$+# /, 1,1, 1)'358

'=%("#$

7$#)#)%+$/, /, )/."69)# 1)+23 )>"+"8 1$+)%/

 5+9":,

/, %3)# 1"7$3)?"8

'=%("#$

/, ") 1)+23 3"53"+8

'=%("#$

,

, , 1 8

,

, $#)#)%+$/

./)0 1)+23 3"* &)6$'

)+*#"+# ()=)6 >/)# 5+'$/

/#)(6$*  - %+*#)#5#)%+ +')"8 *$$0)+2 *$##)+2 "*)'$ %/'$/ '"#$'

@, @, 

++$A5/$  8 7"**$'

)*#/)(# %66$(#%/8

./)#*"/

8 >3$/$:?

$*3".

1)+23 >"* "77%)+#$'

=)66"2$ 3"+'$8 $3*)6 )*#/)(#

./)#*"/,

,

&5/#3$/ 7/"?$/ 3"* :$$+ ."'$ *$##)+2 "*)'$ %/'$/ '"#$'

, , 

++$A5/$ 8 7"**$'

%..)**)%+$/8

"6"+'3"/ )=)*)%+8

"6"+'3"/ %/'$/ '"#$'

 , , 

++$A5/$ 8 7"**$'

)+"+()"6 %..)**)%+$/

+)."6 5*:"+'/?8 5+9":8 >3$/$:?

"77$"6 >$66 /$=)*)%+ &)6$'

"2")+*# %66$(#%/;* %/'$/ '"#$'

@, @, 

++$A5/$  8 >$/$ ')*.)**$'8 /$*7$(#)=$6?,

 

, /)$&6?8 57%+ '$.)*$ 7/$=)%5* =)66"2$ 3"+'$8 +".$6?8 "/+".

1)+23B 7/%($$')+2* >$/$ )+)#)"#$'

&)66)+2 ="("+# 7%*# <".:"/'"/,

+ 75/*5"+($ 7/%(6"."#)%+ )**5$'

&)66)+2 *")'

="("+# 7%*#8 >$66 "+%#3$/ ("+')'"#$ "776)$'

*")'

7%*# <".:"/'"/,

3$ 15:

)=)*)%+"6 "2)*#/"#$8

./)#*"/8 /$(%..$+'$'

("+')'"#5/$

$*3".

1)+23 "77%)+#.$+# "&%/$*")'

7%*# &%/>"/'$'

("*$ &)6$ )*#/)(# %66$(#%/8

./)#*"/, , # #/"+*7)/$* )*#/)(# %66$(#%/8

./)#*"/8 =)'$ )#* %/'$/ '"#$'

, ,

8 "77%)+#$'

<".:"/'"/8 3%>$=$/8 *")'

"77%)+#.$+# >"* (3"66$+2$'

:$&%/$ %..)**)%+$/8

"6"+'3"/ )=)*)%+8

"6"+'3"/8 >3% =)'$ )#* %/'$/ '"#$'

-, , 8 /$."+'$'

("*$ %66$(#%/8

./)#*"/8 "&/$*3 '$()*)%+,

, 7%+ /$."+'8 %66$(#%/8

./)#*"/8 =)'$ )#* %/'$/ '"#$'

@, @, 

++$A5/$  8 "77%)+#$'

=)66"2$ 3"+'$8 $3*)6 )*#/)(#

./)#*"/8 %:*$/=)+2 5+'$/  

        

   

      

     

      

!

  

     " #

  $

  

   

  

%

     &           #

    

    

  $

  

   

 

       

  '  

 

  '

   (   



     

  !

' 

  

  $



 &  

 )

 #

   

     * 

!

    

 

 &

 

     

    " #

      

 & !  

 )

#

  +   #



   

  *



  *   ,   -

! &   

     *  .

 #

    #

 #

*   &         # - '

 /  !   



 

'   &          

0 , 3$ "&%/$*")'

%/'$/ '"#$'

@, @, 

++$A5/$   >"* (3"66$+2$'

:$&%/$ %..)**)%+$/8

"6"+'3"/ )=)*)%+8

"6"+'3"/8 3%>$=$/8 *".$ >"* ')*.)**$'8 =)'$ %/'$/ '"#$'

, , 

++$A5/$ , , 1#)66 "22/)$=$'8 7/$&$//$'

/$=)*)%+

  :$&%/$

)+"+()"6 %..)**)%+$/

+)."6 5*:"+'/? 5+9":8 >3)(3 >"* "6*% ')*.)**$'8 =)'$ %/'$/

'"#$'

 , , 

++$A5/$  %:*$/=)+2 5+'$/ %

'      '

         

      

'

   &  -   2



 )

 #

 3     '

  -

   

 

  

 .

    

 " #

   

 4   

  " #

     

  

 5    &  2  

       2 1



$ "

 , #   .





8 $3) 

 

    9 6   9 

     2!  

 

'   !   

      

 '    

   :

    ! 

        2  

 

    !

'   ;  

 ! 

       2        <

 2     



0 .    '

   

! 

'  

  0 , + "&%/$.$+#)%+$'

()/(5.*#"+($*8 3"* &)6$'

)+*#"+# ()=)6 >/)# :$&%/$ #3)* %5/#8 /$6)$& *8 +%#)($'

":%=$,

, <$"/+$'

(%5+*$6 *5:.)#* (%+($/+$'

%66$(#%/ >$66 "77$66"#$ /$=)*)%+"6 "5#3%/)#)$* 3"=$ $//$'

"77%)+#)+2 )2+%/)+2 .$/)#* 7$#)#)%+$/,

# *5:.)##$'

*%+ '$($"*$'

"+'8 #3$/$&%/$8 3$ 3"'

3$/$')#"/?

(6").,

# &5/#3$/ *5:.)##$'

*5&&)()$+#6?

$'5("#$'

57#% #3 *#"+'"/'

3$ %>+* "/%5+'

 0"+"6 6"+'

:$)+2 *%+

'$($"*$'

<".:"/'"/8 3$ 3"'

2")+$'

0+%>6$'2$ $A7$/)$+($ >%/0 <".:"/'"/,

# +$A# *5:.)##$'

/$=$+5$ "5#3%/)#)$* :$6%> 3"=$ >/%+26?

+%+*5)#$'

%+ 2/%5+'

3$ 3"'

$+(/%"(3$'

57%+ 2/".

7"+(3"?"# 6"+'8 >3$/$"* 3$ 3"'

+$=$/ /$.")+$'

7%**$**)%+ "+?

2/".

7"+(3"?"#

 

7/%7$/#?,

((%/')+26?8 )# *5:.)##$'

.%/$ .$/)#%/)%5* #3"+ /$C5)/$'

:$ "77%)+#$'

<".:"/'"/,

, )#3 "&%/$*")'

*5:.)**)%+*8 (%5+*$6 7/"?$'

).752+$'

%/'$/* :$ *$# "*)'$ :$ "77%)+#$'

=)66"2$ 3"+'$8 $3*)6 )*#/)(#

./)#*"/,

, $/ (%+#/"8 (%5+*$6 "77$"/)+2

3"* %77%*$'

*5:.)**)%+* ."'$ %+ :$3"6& *5:.)##)+2 /$=$+5$ "5#3%/)#)$* :$6%> 3"=$ (%+*)'$/$'

/$6$="+# .$/)#* '$.$/)#* ("+')'"#$* 3"* /)23#6?

"77%)+#$'

<".:"/'"/,

# *5:.)##$'

(3%)($ (%+($/+$'

%66$(#%/ ."##$/ :$ #"0$+ &)+"6 5+6$** #3$/$ 7"#$+# )66$2"6)#?

%/ 7$/=$/*)#?,

# (%+#$+'$'

.%/$ .$/)#%/)%5* #3"+ #3$/$ +% *(%7$ "+?

)+#$/&$/$+($ ).752+$'

%/'$/*,

((%/')+26?8 7/"?$/ ')*.)**"6 )+*#"+# ()=)6 >/)# 3"* :$$+ ."'$,

,  3"=$ 3$"/'

(%5+*$6 7"/#)$* 3"=$ "6*% 7$/5*$'

7"7$/ :%%0 >)#3 #3$)/ ":6$ "**)*#"+($,

-, 3$ .$/)#* '$.$/)#* ("+')'"#$* ("+ :$ *5.."/)D$'

&%66%>)+2 #":56"/ (3"/#

1/, "/#)(56"/* $#)#)%+$/

$*7%+'$+#

./)0 1)+23

$*3".

1)+23 ,

2$ @

?$"/*

?$"/* , '5("#)%+"6 E5"6)&)("#)%+  #3

 #3

, <"+'

%6')+2  0"+"6 0"+"6 , $(%..$+'$'

 1, ,,

./)#*"/



-,

:"/$ 7$/5*"6 ":%=$ (%.7"/"#)=$ (3"/# ("+')'"#$* >%56'

*3%> ?%5+2$/ "2$8 3$ 3%6'* .%/$ 6"+'8 3$ .%/$ $'5("#$'

#3"+ $=$+ 6%>$/ /$=$+5$ %&&)($/

1 8

./)#*"/ 3"'

/$(%..$+'$'

3)* +".$ "77%)+#.$+# <".:"/'"/,

=)'$+#6?8 3"* "+ $'2$ %=$/ 7$#)#)%+$/,

-,

* /$2"/'* (%+#$+#)%+ (%5+*$6 *3%56'

:$ "77%)+#$'

:$)+2 *%+ '$($"*$'

<".:"/'"/8 )# %:*$/=$'

("*$8 *5(3 76$"

:$ "(($7#$'

#3$+ *".$ *3"66 ".%5+# 2)=)+2 $&&$(# 3$/$')#"/?

(6").8 >3)(3 3"* "6/$"'?

:$$+ 3$6'

:$ 56#/"

=)/$* %+*#)#5#)%+ )=)*)%+ $+(3 #3)* %5/# ("*$ 

 

 

8 - <

-8 >3$/$)+ )# >"* 3$6'

5+'$/ = 1     '

 

 ) % 6

             

   '

  . 

 3    2  68

 68 

      

  

     

   

      

   =%

%=!

 ' &          

    '    $ ;

 61

8  =

>!

%= &       

  

       

 

    

  &   



'

    ) % 

  "

      6 8  ) 5  

       '

  . 

   

 !   '

! 

 

      '   1

     '

      '

!  

   

    6

8 

-

) 5

    



) %    

 &      

  

    

  

       

    

   

 ' 1  ?



   

    

           1

  

      * =

'

(  * =@  5

      '

   

'

 (  * 

    !

) 56

 

'"

   



          

     3    &  

     

  

' '



       1   

  

A    



'         

 

 ;

   

     '

 

  

      ' A  &

 

     

' '

  

       

            

  # *   #

!     -       #   .



!

 

      A    "

  

  

     

            $  

! ) 56

8       



    

   

             

  

 

       ) 56

8      "  

 

          

  &

   !  !

   

@

'

 '         

    =! %

     2    1

 )  

 

      # 2 



 B -

)

)  ' #    $ 

  ! 1)  # 2 %=!

 &  #   

 ' 

" 2

 - ! 1) 5 # 2 @@= # *   #

    

- '

 + 

    /   .

2

)

" '

*

 ' # #

'

)

! 1) % /   5@!     

        &   

    

   

  

    '

 . 

'    

   

   

  

     A  

  

     

  % <     '

'!     6

 3

 )'  ) 5    '



   

 & 

    

       * =

'

 (  * =@  5!    * 7

'

 (  *   

    * =

'

 (  *  

 A

   #  '     " 



    

 

      

 

0 -, # "6*% %:*$/=$'

"# 7/$*$+#6?8 .%/$ #3"+ @

?$"/* "2$, %+;:6$ 157/$.$ %5/# ("*$   

  



 

)=)6 - -8 3$6'

."##$/ "77%)+#.$+# <".:"/'"/8 "2$ /$6$="+# &"(#%/, %/$%=$/8 )# >$66 $*#":6)*3$'

(3%)($ %66$(#%/ +%# :$ 6)23#6?

)+#$/&$/$'

>)#3 $=$+ )& #>% =)$>* "/$ 7%**):6$,

+ #3)* /$2"/'8



/$&$/$+($ ("+ :$ ."'$ 95'2.$+# /$+'$/$'

)=)*)%+ $+(3 #3)* %5/# ("*$   

   

  !

 "## $%&

  

)=)6 -,

, F$$7)+2 =)$> #%#"6)#?

&"(#* ()/(5.*#"+($*8  '% +%# &)+'

"+?

)66$2"6)#?

%/ 7$/=$/*)#?

).752+$'

%/'$/*,

$*56#"+#6?8 )+*#"+# ()=)6 >/)# &")6* *".$ "((%/')+26?

')*.)**$',

, $+')+2 "776)("#)%+

*8 )& "+?8 *3"66 "6*% *#"+'

(6%*$',

1 

 

, -,

*90* 3$#3$/ *7$"0)+2/$"*%+$'

!$*



% 3$#3$/ /$7%/#":6$ !$* 

%