Jaswant Singh And Others v. Financial Commissioner (Appeals) Punjab And Others
!"
#$###%%
&'#
####(%)
* (
+ ,-./ (#
0123*/ 1+4,3 50( 31+(
+ ,-./ (#
0123*/ 50// 234(3
1+4,3 50( 31+("
#
6
!"#$%!&'&" $( $& &'$)
!
*
*+ , $
-!
!""#"$ $%&& '$%"$ !
()#& $ *# + ,-$) .,$ $#% '
"
"'
.
$%$) '% '&,"#% $) $% "( $ # +) ( " $) %( %/ $) $%$ &
%/ & ! .
",# + 0
& ! 0 & %,$%/()#')) "%&!2")
$% &%') # +)3%) &4## +)% 566 787 ! %$) 2")
( ""%&!",4"
9, $&:$% ,')
# +)$#&&/,$) %$) 2")
( ""%&!4: "( $# +)% 6;6; 7<6# / =%,%/ 1),
% & + ': ! $) 4 & '
2 ")
( " "%&! % 50
787 # / =%, %/ % # !
# +) $ ( " %4"
= ! $) $ $$) "-%$$)
#" % ! !$) "
& !
!"# 9, "$#% !% %$ '& #/: $) $ $)
-,') "
! 4: $) - $#$#% " #" %$ %( ! 4: "-% !
$ %;> ,')
# +) $) "
'#',."$ '
" .,$ $#% " ) = 4
?
'$ ! 4: &
! ""#"$ $ %&& '$% "$ !
.#$"
=#!
%!
!
$ ! 5@6 5655 A, >;B SURESH KUMAR 2025.08.01 18:35 I attest to the accuracy and integrity of this document
.
*+
, # -! @ $#" %$# !#"-,$ $) $'#=#&",#$ A, @#"
&
!:- !# +'% "#!
$#% 4 /% #=#&%,$()
# "
& # / =%, %/ $) - $#$#% " # "- '$ %/ & ! '%.-#"
! # 1) "
%@03<3 #"4 # +!#"-,$ !B /
0
. 1 .
.
)7)
!
" ! #$%&'&
""1 : ) $) "-
*# +3
"% ! C " 3% ) $) -%$ 4& C " 3% SURESH KUMAR 2025.08.01 18:35 I attest to the accuracy and integrity of this document