← Library
High Court of Punjab and HaryanaCWP/9450/2011allowed

Surain Singh v. Financial Commissioner, Appeals-I, Pb And ORS

2017-01-24Mr. Justice Arun Monga4 pages



        



 !

"#$#%& ' ' 



      

  

(&  )*('+ ( *

! " #

$

%

 

 & 

  #

$

! ' ()

**** ( * ,'-*.

+  

     #

 $ 

 

 

 

,) -'

,---  . / ,01  -'

-'

,--2  . / ,31  ,4 -2 ,--) . / ,516-2 -2 ,-((. / 2-1

7

""

7

 $

.1 " $



4 7 8

 $ ()$

   7$9

+   (4'2.$  :

:1 

"

 

 



! " 

  

$ $



   7 ""

" $

 2'8(," $  

  (4'," $ 

7

(432

 

$  " 

(433



##

 "$ " " ;

#  <

=

(44,

$ 



9 $ "

 7> ?  =   !  $ !  

 "

> #

$ 7   7               "

      

   

#  

 ().1$

$  



    

       ,, -0 (443  $

      $

 

#

  

#

 

   

 7 #

#

@/ ;, @/ ;5

$

  

 (442(44'  (44'(440 (443 $

 "  $

 $ $

$ 



  2 8(, 

  # . 

1  

"   

 #

 7 #

 

     

 

#

  " "   $  

 +  "  

 $   7

   <"

#  

7$



 

  $  $ 

$,--4 ,-(0"   

$

 #



"

$$ #

,4 -5 ,-(0

.1    #  

     

           $ $    

" #



# 

 # "

 #  $

$







  $$ $$7  

/   7    

$"

  $

.1 

  

#

 7



" # 

$ 

$

  

  

$$

! ' () 

" #  7 $

 +  "  / 

"



 

,,0$

 $   

/  "" 

$ 



 "   

  

   "

 $

$



28(, # "    #

 4.#1$

 $

 $

   $$$





 



"

" / 7

 # 

 

 $

  

 8  +         

 $        # $7 

 $ 

7 $

"



 





(, -( ,-()"   

  

  

 !  "  #     $     "  %   &'(&&()*+ +    7  $ 

     

  

 #   %

 

 &   # $7

$  $7 $



.@/ ;, ;31#

   "

$



 

@#

$

 A  $$ #

,4 -5 ,-(0 



$

 

@/

2( @/

2)

7# "

$ $



"   $

    7$

 

  $

 7 #

$  #

#

  " " 8

77   +

 " 



  A

 



  

  



 

$  #

8  

   $  "

    # 

$

7#8

::,  - .

  ::

  7 

 

 

  

         



7



 "

  7"

-( *.   ' ' 

%    

 8> 

$0



$0