Ami Lal & ORS v. The Financial Commissioner & ORS





    
 
 

   

 

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

   # 

#")#- "%' ) #", # ....



 !

"# $% /+  0+    "     0#  , '  % #  #!

"
 % 3 '", #45%"

"##

171   7 7

8%#9 9: #,)!+',;+#,  : ## < 



8%#9 ',;+#,  ; 6!!6!'%

# 0"%=%# >";#  "#" "+#7 9 :'

",## #' !+!!%0"0 #

, "! 6:

 ##% )!!6 % #'  >"!     #  ?"!  3  "  +#  71'  "  ! "! 64,! ")!!6 @ "#

!!%0!!2:

"# "! 61 4 ! <#!%# 6"!  !!%'"%

#)!
%#

  #1:7 7' )%# "%#, # -%;5% "#,;+"
)!
%#'%  :

7<0   )%# # "; 
)!

%#  #  *0)#'     (  - 6"       "%  !  

,,! ; #"#,  ! 6""! <  ##0 , "!!%; #66 "! "!#+; #>" ,,!  0  !!0  ;+  "  #,  '  )  ##   1<777  

8%#  9   8, 6  "  !   %# 6  < ## #"%#,!%,! " "# #'

!+'!!%

##! 6" #!   < # #'"#,  ,##;%"#+"!!6!!+!#" ! 61  ##5%)!  4 ! #! %#,!% 3  "",%6 ###); 5%"; 6,#)#'!!6! #;##+ %#>"! %# 61  ##5%)!  4 ! #!0 0# 6!+!#%#,!%;+"#,  ,##;%"#+ ;%"!  "4  / =#? A#%4 0 ! !% ",#;!# " "# # >"!# !# #",#)  "% =;-%#+

> %# '7 : #"#B" B%;"" !  % #"    ,%#)0 "#

B! B "%6""); 8, #"%#,!% #"#", # #"#,##  #0# 0#;%"!!  !  5% % #"*#+
!   *! 6 '7

0"" 8 0

7   >"  , #  ; 6  "  0 #  #     "   %%,"+!, "!!0"% + ;= # +,#   ,  '", #0# 0#;%",# 6!! :0" ( - 6" "#,,#""%"#+6"#) %####  "6#% ""#66 )%# !!%"!#+;

# >"!# ! !

&  '($  



($  )''&&)    *   ('  7 7   C  < ' +'

 ,  $ )- * '77-



  .& / !0&  $ )- 

)  &' 7(
(
)!  *# " '",## #'

!+!!%0 , !#6"% 4 ! %

)!!6% #'>"! #?"! ,#",#) 

" '"%!# : ### ),%6  ##

171

8%#9'"! 6 ##0!#%#,!%>"##0 

 !!!"   "*#+ 
!   *! 6 '7

>", #")"!! 6",%6  ##

171 "+# 7' #!, :7+# >"!  5% "!#+)0""- *#+ 

"+#7    %#"#!!"!6;!,# >" !0;+"!# ! #", # 6%";!     ,,!;! ",#  8 >"# #'"
%# !""# ,#)#+# !!6!+ ",%6 ##

171   7 

8%#9 9:#,)!+ ## < 



8%#9 

# 6!+'",# , "#;+

  #
  %