M/S Shiv Building Material Store v. State Of Punjab And ORS




  
 


















































  !

"#$ %$&'(')* 


+(,-'./'0%')1 "#$2'"0,#2$$#'#')$2






































.(
,#"#$ /)3"4")%2($(5)%$)#(
 *67 ,
 













67 ,,
7

  

  


















   
 

 8


















!

" #  $ % &''&  () 
*+    &, - &''*  () 
-+    

./ 0&,'.( 1 1+  " #&% - &''.()
.+#"

 "   3  " # *.(*+ 4"

5!26 04 4*7&-(  1 *7&-1+

    0  && & &''*&.

& &''*      #  

      0  *7&-

) 6 ! 89 
     :6 !;
< .%&/*7&. &7 '

*7&% !  =  


 > (&''/+$ !!.*/ :?



!"  #  !  #" % "

   ##"#    #   
6 = # 6#     . 8 #

  .

6 36   0" 6   0   = @ "   6        .               

6 0 A3" "



      &/                     6               0  =6 0 0  8 6"

#     8  =   "     !    >    =  



3   "  B  A  CD2  &''%  (/+  !  *$.E      6             # 

9  0   = 
6)6  "

6 # # 0 = #   #  #   .#     6  6        0  #   #         6    
6 F
=  4      =      = !

  !:" 6D  (*7&-+% !!.*$ 0"#  "  6     6                 !

 #" &-  0#  "    0 

  .  <               " 0 "6    90  6    #6 0    #           #      "    

 
 

   




  !

 "  # #$% & #

 '(%)

* +  , - #' # #. /

 0  "  1#.+  
)



1# .+  , - #' # #.+   ,  # /   +      
2   

 3  / 

  4 #

#  $, 
** 

22

0 !   
, 5.4 / -


, 5.4% 
**3



 

 6  '



 '- # # $$1+7*


)*



































))))))
*7 6   #  # ) #  )   .< =   6" 0  .<  0 )6 

66   .<  6 

    #   6   "            6 !8 % - 9 -.  8 " , - #' # #.    (*7&7+  $  !!  &*'

 =            ! )           #     " "" #    "           ""      6# # 6 
;    #      # #    *7&- 

                    "6  &&  6  0            "  &-/ */'         "    #  6 #  0 6  3      3  2            0"$6 ##

 *7&-  ##   %6

   "#        66# #6 

= "

  " :?

 ! 


?(+4   =    =  !?    (+  #         "

 0"  *7&- 6  0


















=#   "#6 



 !

 

7!

  / && *7&%