High Court of Punjab and HaryanaCWP/16830/2022dismissed

Sukhwinder Singh v. Financial Commissioner ( Appeals ) And ORS

2024-10-14Mr. Justice Harsh Bunger10 pages

"#$ '$()*)%+

, ,

-./01)+'$2 -)+30 ,,,,,, $#)#)%+$2

4$2*.*

77$"5*8 .+9":

%#0$2* ,,,,,, $*7%+'$+#* ;< ,

- - 2$*$+# 2, -,=, -)+35"8

'>%("#$ 7$#)#)%+$2,

2, )26"59)# -)+30 )1"+"8 -$+)%2

.+9":

2, "2/)2"# -)+30 -"+'0.8

'>%("#$

, , , - 8

, $#)#)%+$2

-./01)+'$2 -)+30 &)5$'

)+*#"+# ()>)5 12)# 7$#)#)%+ .+'$2

2#)(5$*

%+*#)#.#)%+ +')"8 )+#$2 "5)"8 *$$/)+3 "

12)# +"#.2$ ($2#)%2"2) *$##)+3 "*)'$

, ?,

++$@.2$ 8 7"**$'

77$"5*8 .+9":

*0%2# ;

%66)**)%+$2;

B 8 .70%5')+3 , ?,

++$@.2$ 8 7"**$'

%66)**)%+$28 "#)"5"

)>)*)%+8 "#)"5"

*0%2# ; )>)*)%+"5 %66)**)%+$2;8 10$2$:A

, B, ?

++$@.2$ 8 7"**$'

)*#2)(# %55$(#%28 <.'0)"+"

*0%2# ;%55$(#%2;8 "77%)+#)+3 >)55"3$

2"/8 $0*)5 -"62"5"8 )*#2)(# <.'0)"+"C :$$+ *$# "*)'$

=.51"+# -)+30 1"* >)55"3$

2"/,

, 2)$&5A8 %+ '$6)*$ -02) ">#$9 -)+308 72$>)%.* >)55"3$

2"/8 72%($$')+3* 1$2$ )+)#)"#$'

&)55)+3 .7 >"("+(A,

+ 7.2*."+($ 72%(5"6"#)%+

6.*#2) 6.+"') ("55)+3 .7%+ "775)("#)%+* &)55)+3 .7 *")'

>"("+(A8 "775)("#)%+*

)+(5.')+3 %+$ *.:6)##$'

%#0$2 =.51"+# -)+308 1$2$ 2$($)>$'8 "((%2')+35A8 #0$)2 "+#$($'$+#* 1$2$ 3%# >$2)&)$'

&2%6 5%("5 7%5)($,

# #2"+*7)2$* #0"# "):

$0*)5'"28 "(00)1"2"8 1$55 -.:

"3)*#2"#$8 -"62"5"8 2$(%66$+'$'

+"6$

=.51"+# -)+30 "77%)+#6$+# "&%2$*")'

>"("+(A &%21"2'$'

6"##$2 %55$(#%2,

, <$"2+$'

%55$(#%28 .7%+ (%+*)'$2"#)%+ 6"##$28 >)55"3$

2"/8 >)'$

, B, ?

++$@.2$ ,

$*7%+'$+#

=.51"+# -)+30 (0"55$+3$'

%55$(#%2;*

, B, ?

++$@.2$ &)5)+3 "+ "77$"5 :$&%2$ %66)**)%+$28 10% >)'$ )#* , ?,

++$@.2$ 8 "55%1$'

"77$"5 *$# "*)'$ %55$(#%2;*

, B, ?

++$@.2$

=.51"+# -)+30 >)55"3$

2"/,

, $)+3 "332)$>$'

"3")+*# "&%2$*")'

, ?,

++$@.2$ 8 72$&$22$'

"+ "77$"5

B :$&%2$

%66)**)%+$28 10)(0 1"* "5*% ')*6)**$'8 >)'$

, ?,

++$@.2$ , , + "&%2$6$+#)%+$'

()2(.6*#"+($*8 &)5$'

)+*#"+# ()>)5 12)# 7$#)#)%+ 2$5)$& *8 +%#)($'

":%>$,

, <$"2+$'

(%.+*$5 *.:6)#* #0"# $22$'

5"1 &"(#* "55%1)+3 "77$"5 72$&$22$'

"3")+*# 1$55 2$"*%+$'

, B, ?

++$@.2$ 8 7"**$'

%55$(#%28 "77%)+#)+3 <"6:"2'"2, # *.:6)##$'

#0"# &")5$'

#"/$ +%#$ 1$55 *$##5$'

7%*)#)%+ 5"1 #0"# 6"##$2 "77%)+#6$+# <"6:"2'"28 (0%)($ %55$(#%2 +%# :$ 5)30#5A )+#$2&$2$'

1)#08 $>$+ )& #1% >)$1* "2$ 7%**):5$8 .+5$** #0$2$ 7"#$+# )55$3"5)#A %2 7$2>$2*)#A #0$2$)+,

# *.:6)##$'

#0"# %55$(#%2 0"'

2)30#5A A%.+3$2 "3$ #0"+ 8 *#.')$'

.7#% 6"#2)( *.&&)()$+# 5"+'

0%5')+3*, # (%+#$+'$'

#0"# (%.5'

+%# 0">$ )# 1"* %+5A 72$2%3"#)>$ %55$(#%2,

# +$@# *.:6)##$'

#0"# $>$+

&")5$'

(%+*)'$2 "&%2$*")'

"*7$(#* 12%+35A .70$5'

7"**$'

%66)**)%+$2,

((%2')+35A8 )# 72"A$'

#0"# )67.3+$'

%2'$2*

++$@.2$

++$@.2$ :$ *$# "*)'$ %55$(#%2;*

, B, ?

++$@.2$ 8 "77%)+#)+3 >)55"3$

2"/8 :$ 2$*#%2$',

?, $2 (%+#2"8 (%.+*$5 "77$"2)+3 %77%*$'

*.:6)**)%+* 6"'$ %+ :$0"5& *.:6)##)+3 #0"# %55$(#%2;* *.&&$2* &2%6 7$2>$2*)#A 5"1 &"(#,

# *.:6)##$'

#0"# %55$(#%2 %+ 7%*# )3+%2)+3 2$(%66$+'"#)%+* 5%1$2 2$>$+.$

%&&)()"5* 1)#0%.# 3)>)+3 "+A 2$"*%+,

# +$@# *.:6)##$'

#0"# %+ 7%*# "&#$2 (%+*)'$2)+3 (%67"2"#)>$ 6$2)#* ("+')'"#$*,

# "5*% *.:6)##$'

#0"# 6%2$ 6$2)#%2)%.* #0"+ )+"*6.(0 #0"# 6"#2)( 7"**C "+ ')75%6"

0%5'$2C 1"* "

$6:$2 "+(0"A"# ":%.#

A$"2*C "

2$*)'$+# .5#)7.27%*$

32)(.5#.2"5 -%()$#A "+ @$(.#)>$ $6:$2 "+"3$6$+# %66)##$$ -- %>$2+6$+# -$+)%2 -$(%+'"2A -(0%%5 "+"3$6$+# %66)##$$ .2.'1"2"8 10$2$"* %+5A 6"#2)( 7"** "5*% '%$* +%# 0%5'

*#2%+3 7%*)#)%+, # (%+#$+'$'

#0"# &"5*$ "55$3"#)%+ )55$3"5 7%**$**)%+ :$$+ 5$>$55$'

"3")+*# , # &.2#0$2 (%+#$+'$'

#0"# *)+($ %55$(#%2 0"'

&")5$'

#"/$ +%#$ 6%*# >)#"5 "*7$(# :$)+3 6%2$ $'.("#$'

)+>%5>$'

*%()"5 1%2/*8 2)30#5A *$# "*)'$ %55$(#%2;* <"6:"2'"2,

# &.2#0$2 (%+#$+'$'

#0"# %66)**)%+$2;* :$$+ &.2#0$2 .70$5'

%66)**)%+$28 #0$2$&%2$8 +% )+#$2&$2$+($ 2$D.)2$'

:$ 6"'$ 7"**$'

%66)**)%+$28 10)(0 1$55 2$"*%+$'

9.*#)&)$',

* 2$3"2'* (%+#$+#)%+ #0"# (%.5'

+%# 0">$ <"6:"2'"28 )# *.:6)##$'

#0"# 1$55

0">$ *"6$ 7%1$2* "77%)+# "

#0"# %55$(#%2, + #0)* 2$3"2'8 2$&$2$+($ 6"'$

)>)5 B ,

((%2')+35A8 72"A$2 ')*6)**"5 12)# 7$#)#)%+ :$$+ 6"'$,

, 0">$ 0$"2'

(%.+*$5 7"2#)$* 0">$ "5*% 7$2.*$'

7"7$2:%%/ 1)#0 #0$)2 ":5$ "**)*#"+($,

, $2$8 )# 1%.5'

:$ "77%*)#$ *#"#$ 2$5"#)>$ 6$2)#* ("+')'"#$*

6$+#)%+$'

%55$(#%2 )#*

, B, ?8 10)(0 .+'$2 "2#)(.5"2* $#)#)%+$2

-./01)+'$2 -)+30 $*7%+'$+#

=.51"+# -)+30

3$ ?

'.("#)%+"5 D."5)&)("#)%+ "#2)( "#2)(8 )75%6"

0%5'$28

$(%66$+'$'

:A "):

$0*)5'"28 "(00)1"2"

- 8 <.'0)"+"

-"62"5", <"+'

0%5')+3 ?

(2$ ="+"5 ?

"25"

$6"2/*

23"+)F$'

:5%%'

'%+"#)%+ ("67* '%+"#$'

:5%%'C '%+"#$'

*, $5$>$+

#0%.*"+'

-7%2#* 5.:

"5*% 3)>$+ #02$$ &"+* 7"+(0"A"# 30"2, 2$*)'$+# .5#)7.27%*$

32)(.5#.2"5 -%()$#AC @$(.#)>$ $6:$2 "+"3$6$+# %66)##$$ -- %>$2+6$+# -$+)%2 -$(%+'"2A -(0%%5 "+"3$6$+# %66)##$$ .2.'1"2"

, + )+*#"+# ("*$8 %55$(#%2 %:*$2>)+3 .+'$2

! "

% $

& '

(

% $ ) ,

2%6 "

7$2.*"5 ":%>$ $@#2"(#$'

&)+')+3*8 )# $>)'$+# #0"# %55$(#%2 &%.+'

D."5)&)("#)%+ :%#0 ("+')'"#$* "56%*# $D."58 0%1$>$28 %55$(#%2 (%+*)'$2)+3 &%55%1)+3 &%.2 &"(#%2* * +

, *+

- , *+ !

, *+

+ 6A (%+*)'$2$'

>)$18 %55$(#%2 0"'

%+ )22$5$>"+# (%+*)'$2"#)%+* #0"# 0$ 6"'$ >"2)%.* '%+"#)%+*,

.2#0$28 %55$(#%2 0"'

3)>$+ 1$)30#"3$ 2$(%66$+'"#)%+* 7$#)#)%+$2;* +"6$ 2"6 "+(0"A"# %#0$2 2$*7$(#":5$ 7$2*%+* :.# 0$ )3+%2$'

2$(%66$+'"#)%+* 6"'$ 5%1$2 2$>$+.$ %&&)($2* &">%.2 #0"# #%% 1)#0%.# "**)3+)+3 "+A 2$"*%+,

5#0%.308 %55$(#%2 +%# :%.+'

2$(%66$+'"#)%+ 6"'$ $>$+.$

.#0%2)#)$* &">%.2 "

("+')'"#$C 0%1$>$28 '.$ (%+*)'$2"#)%+ :$ "((%2'$'

*.(0 2$(%66$+'"#)%+* #0$A "2$ "

7%*)#)%+ "**$** *.)#":)5)#A "

("+')'"#$ *.(0 2$(%66$+'"#)%+ 1%.5'

0">$ *%6$ 7$2*."*)>$ >"5.$, + #0)* 2$3"2'8 2$&$2$+($ ("+ :$ 6"'$

%:*$2>"#)%+* 6"'$ ("*$

)>)5 ?

< ?B ,

B, <$"2+$'

%66)**)%+$28 10)5$ "55%1)+3 "77$"5 &)5$'

8 %:*$2>$'

.+'$2 . #

& ! '

#$#

' $

& !

23452467 & !'

8 9 -

' $ & '

) , <$"2+$'

%66)**)%+$2;* , ?,

++$@.2$ :$$+ &.2#0$2 .70$5'

0%5')+3 .+'$2

! &

4347246: 6 9

./ 0

#$## ;

< #

#$# : #

' #

' $! $

( " ;

( "

& !

# & !

' *

' + #

& !

$ &0

$ 4347246: ! & ) , "/)+3 +%#$ (%67"2"#)>$ 6$2)#* ("+')'"#$*C 6A (%+*)'$2$'

>)$18 :$$+ 2)30#5A %66)**)%+$2,

<$"2+$'

.70$5'

%66)**)%+$2,

* 2$3"2'* 9.2)*')(#)%+(%67$#$+($ "77$55"#$ ".#0%2)#A 2$>)*)%+"5 ".#0%2)#A "77%)+# (%+($2+$'8 "

)>)*)%+ $+(0 #0)* %.2# "

("*$

*.72"8 0$5'

.+'$2 >$

! 1

! ( % " 8 8 '

$ ?

!$ % " 8 8'

)

, + >)$1 "&%2$6$+#)%+$'

&"(#* ()2(.6*#"+($*8 #0$2$ +% *(%7$ "+A )+#$2&$2$+($

, ?,

++$@.2$ 8 7"**$'

77$"5*8 .+9":8 10% 2)30#5A .70$5'

, ?,

++$@.2$ 8 "77%)+#)+3 >)55"3$

2"/8 $0*)5 -"62"5"8 )*#2)(# <.'0)"+",

$*.5#"+#5A8 )+*#"+# ()>)5 12)# 7$#)#)%+ &")5* *"6$ "((%2')+35A ')*6)**$', ?, $+')+3 "775)("#)%+

*8 )& "+A8 *0"55 "5*% *#"+'

(5%*$',

, ,

*9/* 0$#0$2 *7$"/)+32$"*%+$'

!$*

% 0$#0$2 2$7%2#":5$ !$*