Surain Singh v. Financial Commissioner, Appeals-I, Pb And ORS
!
"#$#%& ' '
(& )*('+ ( *
! " #
$
%
&
#
$
! ' ()
**** ( * ,'-*.
+
#
$
,) -'
,--- . / ,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