Makhan Singh v. Financial Commissioner (Appeals) Punjab And ORS
! "# $%&' ( )* +,!,%& -
!!!!!
"#$ "% & ' (
%&
)& ( +,
"
& ' ( -
."/"(0
&
/ " 1 3232,&/ "
! "##$% &#$#' ( " ( (/(&4 " ,25 23+7 $2 +3 23+9 $5& * 5 25 23+9 8
$,& * 2 +7 3+ 2323 $- " * ++- 232, $6 ( &
"'%" &#$#'(#(
:6%3-
4&;
&<=&
(($8& ( ( (& (
$+( " -9 ( ,$ + )& ( ( ($( & /' "&> <" (0 / / ( & 4 " -9/
+3 +7 $ '$& "/"( ( ( ;
36 % 3: (($&($> %& '$ $+3:
233- 323+6& * , ( ( /
'?37 23+6' $7&( ( @ A/'( @
A323+7 ("
& +9 23+7 ;& ( @ A& $5& ( @ A '/(( ("
@ A@ A& , ("&@ A 53 +3 23+9' $5
"'%" &#$#'()( , $(/ '$( &
'
5$
' $, 25 23+9&
( '$ ( * 2$ & $, / ' $- ;(&
'" "+6( 0 ' &+::7 "( B ( +$
( "'(+- 232, $6 "&
( ($ ' C / '&
- C ' (
/ ( * + , ( -
' (("
0(
' $ 3:
233- $+&
(% ( ( &'
$7& ($ / ((
( &((( ( "& ( "
1
'"/
"'%" &#$#'('( >/'& / ( " '$ /$(" ( (
&/("/ /"
( (
&($'& "$ (&'" (%* ( >&
&'
'A& '" ( ( & ( '$$&8(' :
0(
&(& / 8 $2 $6& (/ ( / 323+6 37 23+6 @ A@ A ( 323+7 25 23+7 (& '& (( ' '&/((&"/ /$ (
(@ A& $5& * -9 ($ <" / $&
&' '/(/ $ / '$( & '(( ; & ' "$.
"'%" &#$#'(%( ")*** &"**' +, -.!,!/, 00-- !
, 1,!,25 +996 . #%#%# &#$"%0 2!34- , &, 1,!,,!5 - +- 23+9 #**% &#$"", -460, ,!5 - -4.!,!/, 00-- !
,!5 -+6 23+5
&($ "/
("
. (( 323+6 ?
'37 23+6 ( &( ' " ( &
;& @ A& "@
A&/'323+7 ( ("
& ,&'+9 23+7& @
A @ A/@ (
( @ A@ A&@ A '$ (/ ' $2 23+7 ($(& '$( (8 " ( (?("
4 " +3 ;&(
$' /(&
"'%" &#$#'(7(
/$ 8@ A&
$5& & /$/
()(
'$
B ' "(( & ( / ( /
4"' / ;($( /'(/ ? '$ ($
;& ' 'C
/&
/ ' / '$ ?
;(& '"/ ( (
D'/& -9<" ' ',5%32( :6% 3-(
$
/"36%3: (($ "
' '/( ++ ; '& +, 8-69 ,:& 0 2 !34 8-69 ,:, -460, ,!5 -8-69 ,:&(
(( ? 4 (( ' E +, 8-69 ,:& ( ' (
"'%" &#$#'(;( / 5,/ '@ A / '@ A
/ & @ A $5& ;& 0 2!348-69 ,:& /$(/ %//((&
((
(''(%/ /'& &$%/* +2++22& &"&/ "> <" &//((//
' 4"
E, -460, ,!5
-8-69 ,:& '/ / (
4" '&/ & ' &$ &8/@ A&/ " / %* ( ?
' ( ; &
&
" /?$( &" &
/ $(
&"(
"'%" &#$#'(<(
4 ($ '/ ( ( " 1 &/( ? (
"&
& " & //0
1/ 232!*4 F <
! " #
$ % "