← Library
High Court of Punjab and HaryanaCWP/27713/2013disposed of

Jaswant Singh And ORS v. Financial Commissioner Revenue Punjab Chandigarh And ORS

2015-08-10Mr. Justice S.C. Datta6 pages



           



  !

"#  $ %$ & 

          

 

  !     " '#  () '$ *

 ' *

  #   " $    "" % !     

 & ' ( ! $   "   & ) #     

   ! "    *

 & + , - .  /

$   "  , 

 / / -  ! 

 0 "   ! $   /  ''12''3 $     $ 0  $ 4

"    '565'6'

/7 ) " !% " .   

    !

 6863'66 /7  " !% " .'



     6363'669 /7 : " !% " .   

 

  !   

     



'

  



   

           

          

 !"#$ %     & '  (

  



 ! !$  

      ) !*+$

 

 





    ,

 

 -  

 .  /         ) !*  $     %   ,0

 

              

  %  1  %  "

 !*$  %  2'  (

 

                , %    

  



  ./    ) 1+  $               

%  %  2'  (

 

,   %

 (        

 

" !*$ %

13 4* !5!     

,   ! !3 $  ,0

   



 %

          ,                   6     6

    7   

)

%  1 4) !58  % ,  96

2%  7,  

%  1"

!58": 0 !;   

6  6

  ./ %  1!

!4 !55: 0 *;    

   ! !3+$

      

   ,   %   0 

   96

2%  7,,  4 4) 144!: 0 ";

9

2%  7,  % 

   4 144"  : 0   3;         '



 6     6

  (

 

 % 0

     6<!)*)5 14!",   6

  

    , 

  %  

           ,   %

       

  ,    9

 7,   , %     %

,     %   

,  96

2%  7,  .=/

     %

 

 %

,    

     

./:>?;

9

,,  

  '

 

:6     2,   ;  !53"

   

, 

11 4) 1445  -    

 4"

4* 1445

,'%    6

  6<5338144)  

 

, 6

   7,  %   

   45 14!4 : 0 !!;

 

   "=  7,'

  :'

;     1445 ,  96

 7, 



%  

 18 14!1 : 0 !*;

> 

@%  

    



  

 % %   

 ,   ,  6

 

    14!":";262:6%;*4* 

,  A 

          !

" !#   $%%  !  &'! !

  ( !! ! !!) *+    ,,

  !  !

'!  (!! !*+-*+.*+  *+/  *+-"

# !  !'  (   ! !  ,!!



:

 ,     !   !  '     ,  ,  !,!    !   ". !    0 !!!#   

1* !      "

 !            

       

1*#        1  ,   

$%%1   ,'   !   ,' !(  !!'   

!'



! 

  ,   !,         ! !,,,'! ! !    ! ,  ,                      !

" !#  $%% 

'! !!

 ,)+ "#  3!!  .!!  (  !  '  ,

2 4(      

1*5 "

# .!.!! !

   '     ,    !,     2 4(  6 !  *+-           !

" !#  $%% ' !     !      % %*$%%  (!      ! 

!  '

   ! 

  ,   !,     ! !,  ,,'! ! !! ,,         !

  " !#        $%%    

!!  (

!

!!7   ! (!( !!' ! ' !   (!  -  !,  ! 

.!.!! ' ! ! !   

!! !   (!!            !

  " !#   $%% &(!

' (  !  " 8 +#! !   !! '!

1

!

,!  '! !! ! ,

 ! !   '!  '   &      !  !   ,  

!! '! !    ! !!

,    !     !       

    !  '! '    !,'!

!  ! !    !  !   ' !

!! !!! , ! 6

          -    %  ,    7

    



 2

    

 '565'6' /7 ) " !% " .   

     !   6863'66 /7  " !% " .'



      (  "    !   !%  ""  """  $

    

     " $  $  "% $ 

       """    ! " !%      %     * " $  $ %$ &

+,-.

 * "/01 " ;  23/