Satnam Singh v. Financial Commissioner Punjab And Others





   
 
   

 !"#$"%&'&#() *+ +  , !( -,&(./








&( (%& 0#--&''&#("12 3(4 5#!/"1'

 )  67

+ ,
 , 

  
    

 
 ,  2+

7 8   ! 

 " #  $  % %  # & '

   ((

  #  )*
+)
)+)*
)
,


-

 ,' .    /(   / #0    1 #."( %#  " 

 



  ".

0'  

   2
 3 ( ' 

       ".  '   #     



      

  

(  ' 

       #'"  #   &#  0 
   !     (      "    #   

))* ))4% #5 

#(# %   *
)
)+)+67#

 "0     %

  8  "     $
+4
)+)  67#  ) 

 "0     /

%''

   +4

)+)267#-

"0 8 %''

#."
)
9 0    '     
 /     #

:'"   6  0    

 / 8"  ( 

# 

 0  (      '    


*9# (

 )
: 

%

5 1  (



  %

  )     ''     #  


*69# 

' 0

 '"



 )
)
;

       '         %

# 


*9#   #"

      0  

  '   :'"     

 % ! '

/  8 "    *
)
)+)+67# 
)
-
  

< = *
)
)+)+67#    

 "

/ %''

 /  (' "

  $
+4
)+) 67#)
)
2


       " = ,
*> )+) " 8 %''

 #."(

"

 +4

)+)2 67#-
-
5    '  #'

      (

 " " # &   "
2
? $
: %#   ' 0        

  
*             

 % ! '

/ 8" 

"  ( 0  

  :'"     

'

/ 8"
/## 

 %#  ( &  #'

0'

      

 
*  

       

  /   8 "
 5

 @#0 %# 

        7#   +  (     

#' (7# "0 


*
5      #     #' ( 67# + 7( #   

    

  

    

      

           

         !

"# "#$ % &

   

#"

"$ " "  %%   

'

%     

(    )     '



'

%    (       

  

 

  % & )    

       %       

         

    

       

             % 

  )*

B 4
 #  7 (   ( 


*  


    


* C <( # #

# " 


D(  (

 "7#  +
+4
)+) ( 


*  0"

 :'" "0

 

 *
)
)+)+67# 
>
9 '0 (7# +  

 

(


*  

%  !   /   8  "      #

#' '  " ( 


* 

( 0

 "0 

"0. >

! 5# 

"0

 (



#0 

#0 5 

 0  0
E
,#'(  +
%      0    #'

   5     '

 ('0("0 %#

 
 #  0 ( 

 

'  0



      

6     0  

    


 ,    91&0 *2  0 

  ! "

#$ ! "