← Library
High Court of Punjab and HaryanaCWP/15323/2018dismissed

Excise And Taxation Department Punjab Patiala Through Its Commissioner And Others v. Tara Singh And Another

2018-12-17Mr. Justice Raj Shekhar Attri3 pages



VIMAL KUMAR 2018.12.20 10:13    

 !"#"$%&



 

  

  

    



 





 

  

 '% ()'*+ 

 !"

 ##$   +,-).   

     % &   

  

  

   #'



(()(()*+ &

 ,%%-     

  

'

.

/     '. '



  



 % 1*)+*22(

'

3 /' 



)**)*224!50* .

  ,'

 

 %   

  '

 



6'

.

'

 

    '.  

 &   

%% '% 1*)+*22(

 &   &   %  +2 &  







% 

  

 

  '  

 %/ '/ ! "

  







.  & *224 

'

/&





6'

.

*4*(())( %     4& 

  & '

  

  

 % 

   

 &

%  /  

  -  / 

  

  

 

  

 *)7*878   ' 

 (0#  -     # *29:-%  &   



  

&   %& '

 ;)< .'

%

 %



%

 

 #%   /  & 



  % %%      

  '

%%  / 

 /

 

(;0= #   







> '

 



  

  

'

 





  -  /

  

   

  '

.  '    

 / 

   

 % / 

  & '

   

 '    %())))60 '/ !        

'

  &     % %  



 -  / 

  

   .    /' 



 '     

 

 .  

  

 & %%

  ' %%

 % 

 - %



      

  

& %/  

 

& %   

 /

'          '

?  /#  & &

'  

%

 %/ % % & 



' 

 /% ' / % 

 &

  /+0