Iqbal Singh ANR. v. Financial Commissioner & ORS.
!
"#$%$ IQBAL SINGH AND ANOTHER .
FINANCIAL COMMISSIONER & OTHERS
& '(&$)
*
)$+ ,,,,,
"
# $ %%%%% *
)$+-$./01 &
! '
((
) *
-
.# /0 1 !
" )
'
) + '
23
)4
+
5
-01 )1
23 -
.# 60
) +
") #,,
8!
"
)
. " 9:
92
! )
'6
;,
!
"
'
1
,
< =
> 49 $ '
6;< !1
!!
')
# !
-2-
)
+
*
:(: + "
"
!1 + 2
' # ! 1 .
'
''
"
<
"
+
<
?#
# $ !
# "
# '
1
,#! ' !!
')
#
!
# "
"
'
1&
:(:1
!!
') ) ) +
<
(: 2 "
'
'#, !
' 1
'#, 1
1
23
+
*
<
1
!
# "
" !!
"
,
#
"
1
#
&
!!
'), "
. @
,
! ,
"
)
+
*
<
;33 &
! '
) !
!
! !
,
= 1
"
"
5
4
23&
1
1)4
+
-3-
23 )
' 1
:(: 1 )
)
+
*
<
!
(:&
! ' )
#! +
<
,,
'
)
'#
) !!
23 +
?# )
!!
" +
& !
1
,
+
*
<
! "#
!
' "
(:
1 !
"
+
*
<
33&
"# ! ')
),
# !
2 " # $ A
#! 663 1
((
1
'
",
) / < ! "
#
62
1 ! ,
# ?# '
'
) #@1
! " !
)
!
# )= '+ 1
! ",
!"#!$$"
% !"&!$$'
-4- %
% (
% (%%
)%
% % % *!#!$$"
%
*+
%
, *!#!$$" - !"#!$$"
$"**!$*& .
-
/ + ; & !
"
!
!
3/
#' , " )&, ,
"
+
"
< "
1
)1
" &
# ) 1
'
"
(3 "
'1 ! "
1
#!
"" : & !
" #' , 1
1 1 "
)
1 #
! 1
#
"
63 @ 1
!
/6
-5-
< != 1 "$# ! ,
$
" 66 @ 1
# "
2( 6;( ;(( :2
1
222 '
# )
! & !
1
" $
"
) ;2 &
"
)
1 3 &
!
!#,
! +
#
!"# ,
! '.
< = #
!
.
6 A
!
"
*
+
,,
'
)
#'
, ="#
)
'
# ?#
" !
#)
"# $ 1 )
1 "*
+
#@
?#
" )
3
,
'"
,
1
")
-B)
0 "
" !
#) "# $ @
! , )
# 1
!#, #
*
+
!
!
,
< " !
#
! ) = "#
4
+
"
1
1
) +
23 1 )
'
# !
-6- 23=!
# #
#
' #
, "
1
) +
<
!
#
" "
'
,
@ "#
# #
!
# "
,
!
" +
;33
! '
,
"
)
= !
# ?#
) +
'
#
! !
" !#,
!
'
( = )
'# 4
4
) ) #,
:(:
1
"
!
(:
#
!
#,
!
)
'
!
#
, " !
,
!
!
# "
(:=
!
8 ,
1
,
)
+
*
<
)
(:
8 ,
!
1
$
:(: !
' #
# "" !
#, <
"
,
&!
"
1 !
)
+
*
<
1
# #
-7- < /29 94C :(: !
,
" :(: , ') ,
' "
+
, #,
"
"& #
"
) +
<
!
, " !
!!
!1
! "
#
"
= "# !
"
)
<
D7 )E
;33C$!
<
!
# " 1
" 2 ) " "
' 1 !
, 1
#
"
) A
!
!
!
1
<
)
. " ?#
$# !
1
=
'
!
@ "
) 4
#""
"
,
!
=1
?# '
!
!
1
!# )
,
1
#
1
&
+
) +
)
!
'
,
) +
:(:1
,
(:=
!
,
#
"
, 1
& 1
#
-8- !
!, "
"
,
*#
!
' "
) .!#
' ""! 1
<
F G
'
1 !"#
"
)
$!
9! '
, @ "
) 4
+
5
! !
) 4
, #
H
" +
!
#,
" !
!
1 ' *
#,
) 1 & +
"
)
!
!
&
!
, #
"
8
"
!#
! "
&
, &
, ')
" )
""! )
# #
,
!
23
)
+
*
<
# !
1 ! ! , ,, !!
')
1
#
!!
')
?# '= !
1 &
((
) *
+
23
) 4
+
5
&
)4
<
23
&
" ) ""! !
,
!
23
) # 4
!#,+
<
-9-
' ""!
"
:(: .*
)$+1 &#- 0 . H
'9
I 9< H
I 9<