High Court of Punjab and HaryanaCWP/16609/2019allowed

M/S Shiva Traders v. Union Territory Of Chandigarh And Others

2020-02-19Mr. Justice Ajay Tewari,Mr. Justice Avneesh Jhingan11 pages

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

$")'*%%+,)-. $/&0)1"/'2-). $3'%%()&&/.

$&0)' )-0($). $0%()')/'. $)4*%%+ '2).

$$)')4)/'. $4'%%("/'20. $ )').

$)4/'*%$$$))'* $5/(22)$6)-.*47)(%&

$(0%+%(/(/'%$&

$8),)22)."%'/$)'%-3'&%- $.0)'*/2)$0 $%&&'(')*$+( 0% --6/'26$/(+%(/(/'&0)4%1%%' /-%*&%%9/'2:3)&0/'2 /5+32'%*'(/7%&;)&&%&&5%'($*%$&1%/'2(/5%<1)$$%*

< (/7%

< (/7% = >??

< (/7% ? >?>

< (/7% @ > =

< (/7% >??A

< )'* < (/7% > A@?

< (/7% A A>?

(/7%

< (/7%

@A?

< )'* < (/7% =

>=@

(/7% ?

(/7% @ =>

< (/7% =?

< (/7%

> =

< (/7% A =

< (/7%

(/7%

? >

< (/7%

? >

(/7%

= ???@

< (/7%

??A@

< (/7%

@ ?

< (/7%

? ?

(/7%

> ? >

< )'* < (/7%

< (/7%

(/7% =

@@@

)'* < (/7% = ?

< (/7% =

(/7% == >?AA

< )'* < (/7% =?

< )'* < (/7% =@ >>@

(/7% = A@

(/7% )'* )&&%&&5%'( $*%$*)(%* A A

=> A >>

(/7% =A

< (/7% = = =@

)'*

(/7% )'* )&&%&&5%'( $*%$*)(%* A

= = =

< (/7% )'* )&&%&&5%'( $*%$*)(%* A

? = @ >

(/7% ?

= A

(/7% ?= =

< (/7% ?? =

< (/7% ?@ = @

(/7% ? ==A@

< )'* < (/7%& )'* )&&%&&5%'( $*%$&*)(%* A A

?> == =A

< )'* < (/7%& )'* )&&%&&5%'( $*%$&*)(%* A A

0%)&&%&&5%'(,%)$&/'4-4%*/')--(0%&%+%(/(/'&)$% $5

( <0%'(/7%& $)&&%&&5%'(3'*%$"%7(/'

C (0% 3'8)1#)-3%**%*)D7(.

@B $&0$(. (0%7( CB)&)++-/7)1-%(

= '/'%$$/($,.0)'*/2)$0C6%$%/&&3%*/'(0%,%)$ )'*/' & A@ .= =@ .= = =.==A@ )'*== =A .) (%$/&&3)'7%

'(/7%&/' .)&&%&&5%'($*%$&6%$% /')-/&%*/'(0%,%)$ 0% 7)&% (0% +%(/(/'%$& /& (0)( '(/7%&;)&&%&&5%'( $*%$& )$% 1%,'* -/5/()(/')&+$%&7$/1%*3'*%$"%7(/'

B?C (0%7(.0%'7%)$%-/)1-%( 1%:3)&0%* "%7(/'

BC(B?C*3$/'2(0%$%-%4)'()&&%&&5%'(,%)$&$%)* )&3'*%$ E& ),

$&& ,- $. BC0%$%)$%(3$'0)&1%%' /-%*3'*%$&31<&%7(/'BC$ &31<&%7(/'B C "%7(/' $/'$%&+'&%()'(/7%3'*%$ &31<&%7(/'B C "%7(/' ./ )',()D$/'(%$%&(/& 3'* *3%'(0%1)&/& &370$%(3$'.) (%$)*83&(5%'( )',()D +)/*)'*&%- <)&&%&&5%'()'*)',)53'(+)/*(0%$6/&%1, 6), ()D $ /'(%$%&(. (0%'. 6/(03( +$%83*/7% ( (0% +$4/&/'& &31<&%7(/'B C.)'/'(/5)(/'&0)--1%&%'(( (0%+%$&'&+%7/ ,/'2(0%&35&+),)1-%.)'*&370-/5/()(/'

&0)--1%*%%5%*(1%)'(/7% *%5)'*/&&3%*3'*%$&31< &%7(/'BC)'*)--(0%+$4/&/'& (0/&7(&0)--)++-, )77$*/'2-, # %D7%+()&(0%$6/&%+$4/*%*/'

(0/&&31<&%7(/'.(0%)79'6-%*25%'( (0%$%(3$'&0)--1% *%%5%*(1%)'/'(/5)(/'3'*%$(0/&&31<&%7(/'./'7)&%. %/(0%$'&35/&+),)1-%1,(0%+%$&'$'$% 3'*/&*3%( 0/5 # ' /'(/5)(/' 3'*%$

? (0/&&31<&%7(/'&0)--1%&%'() (%$(0%%D+/$, (6,%)$&

$5(0%%'* /')'7/)-,%)$/'60/70(0%$%(3$'/& /-%* C (6/(0&()'*/'2)',(0/'27'()/'%*/'&31<&%7(/'BC. (0%55/&&/'%$$(0%*%&/2')(%*

/7%$.)&(0%7)&%5), 1%.5),.'0/&6'5(/'$'(0%1)&/& /'

$5)(/'

$%7%/4%*1,0/5.$*%$$5)9%)')&&%&&5%'( (0%()D.

+),)1-%1,)+%$&'((0%1%&( 0/&83*25%'()'**%(%$5/'% (0%()D+),)1-%1,0/5.60%$%.

B)C )+%$&' )/-&( /-%)$%(3$'3'*%$&%7(/' F$ B1C (0%$%)$%*% /'/(%$%)&'&(1%-/%4%(0)()$%(3$' /-%* 1,)+%$&'/&'(7$$%7()'*75+-%(%F$ B7C (0%$%)$%$%)&')1-%2$3'*&(1%-/%4%(0)()+%$&'/& -/)1-%(+),()D.13(0)& )/-%*(+),(0%)53'(*3%F $ B*C )+%$&'0)&)4)/-%*/'+3(()D7$%*/( $60/700%/& '(%-/2/1-%F$ B%C +$4/&/')-)&&%&&5%'(/& $)5%* B=C0%55/&&/'%$'0/&6'5(/'$'(0%1)&/&

$5)(/'$%7%/4%*1,0/5.1,)'$*%$/'6$/(/'2.*/$%7((0% *%&/2')(%*

/7%$(5)9%)')&&%&&5%'( (0%)53'( ()D +),)1-%1,)',+%$&'$)',7-)&& +%$&'& $&370+%$/*.

)&0%5),&+%7/ ,/'0/&$*%$ B?C')&&%&&5%'(3'*%$&31<&%7(/'B C$&31<&%7(/'B=C 5),1%5)*%6/(0/'(0$%%,%)$&) (%$(0%*)(%60%'(0%)''3)- &()(%5%'(6)& /-%*$*3%(1% /-%*.60/70%4%$/&-)(%$ # 60%$%7/$735&()'7%&&6)$$)'(.(0%

@ 55/&&/'%$5),.1,)'$*%$/'6$/(/'2.)--6)&&%&&5%'( )()D)1-%+%$&'$)$%2/&(%$%*+%$&') (%$(0$%%,%)$&.13( '(-)(%$(0)'&/D,%)$&. $5(0%*)(%.60%')''3)-&()(%5%'( 6)& /-%*$*3%(1% /-%*1,&370+%$&'.60/70%4%$/& -)(%$G 0% &)/* +$4/&/' 6)& )5%'*%* 4/*% '(/ /7)(/' *)(%*

)'* --6/'270)'2%&6%$%5)*% E$//

012$3

'(0%+$/'7/+)-7(./'&%7(/'

< BC $ &31<&%7(/' B?C.(0% --6/'2 &31<&%7(/' &0)-- 1% &31&(/(3(%*.')5%-,< E?C')&&%&&5%'(3'*%$&31<&%7(/'B C$&31<&%7(/'B=C.

5),1%5)*%6/(0/')+%$/* &/D,%)$&) (%$(0%*)(%60%'

(0%)''3)-&()(%5%'(6)& /-%*$*3%(1% /-%*.60/70%4%$/& -)(%$ $4/*%*(0)((0%)&&%&&5%'(3'*%$&31<&%7(/'B C$&31< &%7(/' B=C. /' $%&+%7( 60/70 )''3)- &()(%5%'( $ (0% )&&%&&5%'(,%)$

< >0)&)-$%)*,1%%' /-%*.7)'1%5)*% (/--(0% (0*), 4%51%$. ? &5#6 BC0%-/5/()(/'+%$/* &/D,%)$& $)'

)&&%&&5%'(3'*%$&31<&%7(/'B C$&31<&%7(/'B=C.&0)--)-& )++-,((0&%7)&%&/'60/70(0%) $%&)/*+%$/* &/D,%)$& 0)&,%('(%D+/$%* C(/&7-)$/ /%*(0)(+$/$(755%'7%5%'( (0%3'8)1 #)-3% **%* )D B"%7'* 5%'*5%'(C 7(. =. (0% 55/&&/'%$6)&'($%:3/$%*(/&&3%)','(/7%((0%

7'7%$'%*+%$&'1% $%%D(%'*/'2(0%-/5/()(/'+%$/*

)&&%&&5%'(GF)'* B//C) (%$&31<&%7(/'B C.(0% --6/'2&31<&%7(/'&0)--1% /'&%$(%*.')5%-,< EB <C(6/(0&()'*/'2)',(0/'2((0%7'($)$,7'()/'%*/' )',83*25%'(.*%7$%%$$*%$ )',73$(.($/13')-$(0%$ )3(0$/(,.)'$*%$+)&&%*1,(0%55/&&/'%$3'*%$&31< &%7(/'B?C+$/$(755%'7%5%'( (0%3'8)1#)-3%**%* )DB"%7'*5%'*5%'(C7(. =&0)--'(1%/'4)-/*'

(0%2$3'* +$/$&%$4/7% '(/7%$7553'/7)(/' &370 $*%$((0%7'7%$'%*+%$&'G &+%$"%7(/'

BC./ )',)53'(/& 3'**3%'(0%1)&/&

$%(3$' /-%*.)'/'(/5)(/'/&(1%&%'(((0%+%$&'&+%7/ ,/'2(0%&35 +),)1-%(0%'(0%&)5%&0)--1%*%%5%*)&*%5)'*'(/7%0% /$&(+$4/& (&31<&%7(/'BC&()(%&(0)()79'6-%*25%'( (0%$%(3$'&0)--1%*%%5%* (1%/'(/5)(/'3'*%$(0%&31<&%7(/'%/(0%$(0)('&35/&+),)1-%$' $% 3'*/&*3%"31<&%7(/'B C+$4/*%& $1%&(83*25%'()&&%&&5%'(/'(0% 7/$735&()'7%&+$%&7$/1%*/'7-)3&%&B)C(B%C&+%$&31<&%7(/'B=C.(0% 55/&&/'%$'0/&6'5(/'$')'/'

$5)(/'$%7%/4%*7)'$*%$

$)5/'2 )')&&%&&5%'(1,*%&/2')(%*

/7%$1,)',+%$&'$)',7-)&& +%$&'& $(0%+%$/*+$%&7$/1%*"31<&%7(/'B?C+$4/*%&-/5/()(/' $ 5)9/'2)&&%&&5%'(3'*%$&31<&%7(/'B C$&31<&%7(/'B=C $5(0%)14%+$4/&/'&./(/&%4/*%'((0)(*3$/'2(0%$%-%4)'( (/5%(0%-/5/()(/'+$%&7$/1%* $5)9/'2(0%)&&%&&5%'(6)&6/(0/'(0$%% ,%)$& $5(0%*)(%60%'(0%)''3)-&()(%5%'(6)& /-%*$6)&*3%(1%

/-%*.60/70%4%$6)&-)(%$0%&)/*+$4/&/'6)&)5%'*%*)'*(0%+%$/*

> 6)&%D(%'*%*(&/D,%)$&'(0%%D+-)')(/')**%*./(6)&7-)$/ /%*(0)((0% +%$/* &/D,%)$&63-*)++-,((0&%7)&%&/'60/70(0%+%$/* &/D ,%)$&0)*'(,%(%D+/$%* $*%7/*/'2(0%+$%&%'(+%(/(/'&.6%)$%'(7'&/*%$/'2(0% /&&3%)&(60%(0%$(0%)5%'*%*+%$/* -/5/()(/' &/D,%)$&63-* )++-,((0%+$%&%'(7)&%&$'(%)$%+$7%%*/'21,)&&35/'2(0)((0%$% 6)&+%$/* &/D,%)$& $5(0%*)(% /-/'2 (0%)''3)-&()(%5%'($ 60%'/(6)&*3% &+%$3-%?

(0%3'8)1#)-3%**%*)D3-%&.

@B)& )++-/7)1-%('/'%$$/($,.0)'*/2)$0C.(0%)''3)-&()(%5%'(/&(1%

/-%*1, (0 4%51%$ (0%,%)$7'7%$'%*0%-)&()&&%&&5%'(,%)$ /'4-4%*/'(0%13'70/&)&&%&&5%'(,%)$ <0%)''3)-&()(%5%'( 6)& ( 1% /-%* 1, )'* &/D ,%)$& %D+/$%* ' > *5/((%*-,.)--(0%'(/7%&0)4%1%%'/&&3%*/'(0%,%)$ '&+/(%&%+)$)(%6$/(&.'-,)755'$%+-,0)&1%%' /-%*/'

@A> (63-*1%$%-%4)'((:3(%(0% --6/'2&()'* ()9%'1,(0%$%&+'*%'(&/'(0%6$/((%'&()(%5%'( E0%7)&% (0%+%(/(/'%$)'*)--(0%$7''%7(%*7)&%&

)--&/'(0%7)(%2$, (0&%)&&%&&5%'($*%$&.60/706%$%

/')-/H%*1,755/((/'2) $)3*)'*%4%'75+3(%$%'($/%& 6%$%5)*% $)3*3-%'(-,&&370&067)3&%'(/7%&6%$% /&&3%* )& )' ++$(3'/(, ( (0%+%(/(/'%$& ( 4%$/ , (0% 7$$%7('%&& )&&%&&5%'( $*%$&;75+3(%$ %'($/%& )'* $%7$*& +%(/(/'%$&$%-)(%*( $)5%*)&&%&&5%'(&G !%)$'%*73'&%- $(0%$%&+'*%'(&&315/((%*(0)(7'&/*%$/'2 (0%7/$735&()'7%&.)5%5= A*)(%*= > A6)&/&&3%*()--

A D7/&%)'*)D)(/'

/7%$&.D7/&%I)D)(/' %+)$(5%'( )'* /'

+3$&3)'7%((0%5%5'(/7%&6%$%/&&3%*%+-)7%*$%-/)'7%'"%7(/'

B>C (0%7()'*)$23%*(0)(/'7)&% $)3*$5/&$%+$%&%'()(/'$ %&7)+%*)&&%&&5%'(.(0%)&&%&&5%'($*%$7)'1%)5%'*%* 0%&)5%/& $%+$*37%*1%-6 EB>C0%*%&/2')(%*

/7%$5),.6/(0(0%+$/$+%$5/&&/'

(0%55/&&/'%$.6/(0/')+%$/* (0$%%,%)$& $5(0% *)(% (0%)&&%&&5%'($*%$.)5%'*)')&&%&&5%'(.5)*% 3'*%$&31<&%7(/'B C./ 0%*/&74%$&3'*%$<)&&%&&5%'(

()D.+),)1-%1,)+%$&' $(0%$%)&'(0)(.< B)C &370)+%$&'0)&755/((%* $)3*$6/- 3-'%2-%7(F $ B1C &370)+%$&'0)&5/&$%+$%&%'(%* )7(&F$ B7C )+)$( (0%(3$'4%$0)&%&7)+%*)&&%&&5%'( # ' $*%$ )5%'*/'2 &370 )&&%&&5%'(.&0)--1%5)*%6/(03()

$*/'2)'++$(3'/(, 1%/'20%)$*((0%)

%7(%*+%$&'G !%)$'%*73'&%- $(0%$%&+'*%'(&6)&'()1-%(*/&+3(%(0%

)7((0)('(/7%&/&&3%*6%$%3'*%$"%7(/'

C (0%7()'*6%$% 1%,'*(0%+%$/* &/D,%)$& 0%$%-/)'7%'5%5*)(%*= > A/& '0%-+0% $%-%4)'(+$(/'/&:3(%*1%-6 E&) %23)$*(0%4%$'5%'($%4%'3%/'(0%7)&%&60/70 0)4% 1%%' )-&%-, %'(%$%* /' %-%7($'/7 */&+&)- $%2/&(%$& +%$()/'/'2(#)&&%&&5%'(&.(0%5+%(%'(3(0$/(,0)& $*%$%*(0)((0% --6/'2&(%+&)$%(1%()9%'/55%*/)(%-,<

"7$3(/',)&&%&&5%'(&/'(0%&%7)&%&6/--1% $)5%*1,(0% 7'7%$'%* %&/2')(%*

/7%$&1,/&&3/'2&()(3($,'(/7%&( (0%7'7%$'%**%)-%$&)&+%$+$4/&/'& (0%3'8)1#)-3% **%*)D7(.

@B)&)++-/7)1-%(.0)'*/2)$0C

0%7'7%$'%*6)$*

/7%$&)$%)-&*/$%7(%*(70%79 */&+&)-$%2/&(%$& (0%/$6)$*& $(0%-)&((0$%%,%)$&)-'2 6/(0(0%)**/(/')-*%5)'*&7$%)(%*)'*&315/((0%&()(3& $%+$(6/(0/' $('/20(G B%5+0)&/&&3++-/%*C

%5&+%7/ /7)--,&()(%&(0)((0%*%&/2')(%*

/7%$&&0)--/&&3% &()(3($,'(/7%&)&+%$(0%+$4/&/'& (0%7(60%$%)&(0%'(/7%&3'*%$ "%7(/'

C6%$%'(/'7'&')'7%6/(0(0%+$4/&/'& (0%7( $5(0%&()'*:3(%*)14%./(/& $(075/'2(0)((0%7)&%

(0%$%&+'*%'(& /& (0)( )&&%&&5%'( $*%$& 6%$% /')-/&%* )'* 75+3(%$ %'($/%&6%$%5)*%.)-1%/( $)3*3-%'(-,*)(%& )&&%&&5%'($*%$&0)4% 1%%'5%'(/'%*/'(0%$%+-,')',7)&%./ (0%$%6)&)-$%)*,)')&&%&&5%'( $*%$.(0%$%6)&'77)&/'(+$7%%*3'*%$"%7(/'

C$5(0%6$/(& 70)--%'2/'2)&&%&&5%'($*%$&./(/&)++)$%'((0)('('-,(0%'(/7%&3'*%$ "%7(/'

C6%$%/&&3%*13((0%)&&%&&5%'(&6%$%)-& $)5%*3'*%$ "%7(/'

C (0%7(0%7'(%'(/' $)3**%&'(%'0)'7%(0%7)&% (0% $%&+'*%'(& 0%$% /& ) &+%7/ /7 +$4/&/'. /% "%7(/'

B>C )3(0$/&/'2()5%'*(0%)&&%&&5%'($*%$/'%4%'(3)-/(, $)3*%(7./'

(0%+$%&%'(7)&%.(0320$%-/)'7%0)&1%%'+-)7%*'(0%&)/*+$4/&/'. 06%4%$')7(/'(/--*)(%/&/'/(/)(%*3'*%$"%7(/'

B>C $%4%$.

3'*%$ "%7(/' @ (0% 7(. (0%$% )$% &3+%$4/&$, +6%$& 6/(0 (0% 55/&&/'%$(/'/(/)(%$%4/&/'+$7%%*/'2&60)(0/&6'5(/'7)'

7)--(0%+%'*/'2)&6%--)&*/&+&%* +$7%%*/'2&1,(0%&31$*/')(% )3(0$/(, $5)--,/'(%$ %$%'7%3'*%$$(/7-%

(0%'&(/(3(/'

'*/)/&'(5)*%/'(0%7)&%&60%$%(0%$%/&)-(%$')(/4%&()(3($,$%5%*, )4)/-)1-%.5$%&)2)/'&(70)--%'2%(&067)3&%'(/7%$)&&%&&5%'( $*%$*/$%7(-,0%-)6/&6%--<&%((-%*(0)(%D7%+(/'7)'1%2/4%'((0%&%-

/5+&%* $%&($/7(/'. $ %'

$7%5%'( 3'*)5%'()- $/20( /' 7)&%

4/-)(/' +$/'7/+-%& ')(3$)- 83&(/7%. (0% +$7%%*/'2& )$% 6/(03( 83$/&*/7(/' $ 4/$%& )$% 70)--%'2%* ' 6#6 # "!

7+0/2 +8

393.(0% "3+$%5%3$(0%-*)&3'*%$ E?0%+6%$(/&&3%+$%$2)(/4%6$/(&3'*%$$(/7-%

(0%'&(/(3(/'/&+-%')$,/'')(3$%)'*/&'(-/5/(%*1,)', (0%$ +$4/&/' (0% '&(/(3(/' 0/& +6%$ 7)' 1% %D%$7/&%*1,(0%/203$('('-, $/&&3/'26$/(&/'(0% ')(3$% 0)1%)& 7$+3&. 5)'*)53&. +$0/1/(/'. :3 6)$$)'()'*7%$(/$)$/ $(0%%'

$7%5%'( )', (0% 3'*)5%'()-/20(&7'()/'%*/')$( (0%'&(/(3(/'

13()-& $E)',(0%$+3$+&%G @'*%$$(/7-%

(0%'&(/(3(/'.(0%/203$(.

0)4/'2$%2)$*((0% )7(& (0%7)&%.0)&)*/&7$%(/'( %'(%$()/'$'((%'(%$()/')6$/(+%(/(/'3((0%/203$( 0)&/5+&%*3+'/(&%- 7%$()/'$%&($/7(/'&'% 60/70/& (0)(/ )'%

%7(/4%)'*%

/7)7/3&$%5%*,/&)4)/-)1-%.(0% /203$(63-*'('$5)--,%D%$7/&%/(&83$/&*/7(/'3( (0% )-(%$')(/4% $%5%*, 0)& 1%%' 7'&/&(%'(-, 0%-* 1,(0/&

3$('((+%$)(%)&)1)$/')(-%)&((0$%%7'(/'2%'7/%&. ')5%-,. 60%$% (0% 6$/( +%(/(/' 0)& 1%%' /-%* $ (0% %'

$7%5%'( )', (0%3'*)5%'()-/20(&60%$%(0%$% 0)&1%%'4/-)(/' (0%+$/'7/+-% ')(3$)-83&(/7%$60%$% (0%$*%$$+$7%%*/'2&)$%60--,6/(03(83$/&*/7(/'$(0% 4/$%& )'7(/&70)--%'2%*0%$%/&)+-%(0$) 7)&%<-)6 '(0/&+/'(13((73(*6'(0/&7/$7-% $%'&/760/$-+-.

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

0%(0%$&+%)9/'2;$%)&'%*

%&; 0%(0%$$%+$()1-%

%&;