← Library
High Court of Punjab and HaryanaCWP/12652/2017allowed

Gurbhaj Singh And ANR v. Financial Commissioner Punjab Chandigarh And ORS

2024-04-26Mr. Justice Rajesh Bhardwaj6 pages



          

 

 



  



 #



  !""

  

 % "&'

( & $ %) * &'&  %)&'

( & 

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



,

$ $

 - 



  $

 ,  

  )  .'

/  01&    

  $

 ,  

  )2  .'

/  +1&    

3$

,

).'

/ 1



+23 +23.'

/ 21$

,

)&

  & ,

,$(

4

#( '



& "

 

$,

 "   ,

$    5

, 



  )+     6   $$

   +7   $     

"$

63%

  

 

  $     8       

  )'

5



 $$

&

)* (

"

,$(

     4

#( '

.  &9'

:1&*  

$  

  &  " ; 



)   < 3

  ! 3= &   *

+235

      *

    ,  "

  *   



$$

,  

$  5

 ( , "&$ $$  

)2!   "%&*

"(



 

   ,

$  , ( ,*, $ 5

 

 ( , $

,

)2&$ (

$  

) 

&> 



&> 

&*

$ "

"

   

(



2 ;*(&

 2,*,

(

$  

) &*(&

)

* $$

(



 * &  ,

*  $

,

)&(

&*



 ,

 

,   *4

  

!?

$

,'

&*

 

 @='$$

 $$

"$   

 8 +880  & 5

$,  "   

* $

"*  

$  

,

2

  8 +8 = 

 =



    

    

   

8780  8 +8 =  $ )

$  =

 08780 8 87 =        $   =  !

 

$ =

 (  A= " *

 8780 8 087 =  $ =$$

  * 

 

$ = 

  (

 A= "



"   , 8%  %

  

)A  ' 



 



=

 0880  8 87 =  $ =$$

  *  

 

 $   =  

    (   (  A=$   



"  (  AB ,< "$ ,

$

!

 ,  " $   

  ,  (    "  $ &  /$



  

"=

  +8080  8 087C 2 4

&("  ,

 "$    

?

&

(

 $



(    '

;   $ )

 



6 )2388+

 &

6  " *  ,  

 $ )



  

 " ,  ( 

$

;   

  

)+



$

&*



" (  $   

& "

( (  $

 $

;   ("  ,     "    $   )  *  *  , "

* 

*  ( &*

 ( $

;   !    ,

   $$   ,    $ &  *(&  

   ,

 ","

 '

  !    5       

     ;*(&  

  !""

  

  

  

 ( A

   (* "

(

 $

-$ *

 



(  $

 

 & " (

  4

    

  )+    $$  

" ,

;  $

 ,(



$

 

+

 &*  ,$  5

$$$  $"

   '

* $

*

"   

 $ ;    *

 A * 

 $

$

 $

5

$ * ,

    

&,,

  ,$

5

  $ $ 

 (

," & ( 

+ ;  ' 

 

  $

$

   

&

$$   

)+&  " ,&     6&  * 

 $  ,    4# &  $$

 $   

 $ B

  $$

&

(

 "?

$ (&

* 

"  

 &$ *$  =$

" !  &*(& "*

, !  = & *

 !""

&*  



 

$

 ( 

"*   -$ /   *  

  = &

$



 "

&  '

! 

&*   

 

  *  "

   '

  5       

     ;*(&  

&    

    " 

   (

 $  ,



&$  $

,  *=



   $

 -$ 7 '

, 

&$ ) 

 $

   6   )2388+  *

         

&





B $



 $

 

* (  

/

  & 

! 







 

,   *

&          .'

/  01  $

 ,  

,

 2 .'

/  71  $

 ,    !""

 

     =   

"

'

!   

   0 4

$$ '

! 

3+&** $

    



*  */$

,$  ,* 

$ *"   "3+ 3 #

,



 $, 

'

&* $  "*

* "

*  *  =$

 *

(

"

,"

  - !

! 

 

"

D$A

8#

 E 8) D#$   E 8)