← Library
High Court of Punjab and HaryanaCWP/24749/2015dismissed

Darshna Kumari & ORS v. The Financial Commissioner Revenue & ORS

2017-02-21Mr. Justice Amit Rawal7 pages

  

   

      

  



    

 !" #$% !  ! 

! & !$ '

(%% !)* $  ! * ,    



    

-$!

"



& !$ '

(%% !)* $  ! * ,

       !

!0- 1!

)2+

!

3    !!

, 3

  !-%

"- )2+

!

! 3

  ! "0"

)2+

!

3

    

"#$$$ "%&'( '!   !

  

   

)  5"

"    $(6

& $,,!

76  )

 ((5  2% !.

 -1"    #$(5  # $!    %    

%,(

6 5!

 )*+,-, 8"! !% "

((, 55!

 9$ ( 5 



(8"

) 

$,

!1 $ (!

,!

1

! ,!

* (-1""

(

( 

!)

   

)     11  

!)  :$(($$!) 5"

76

((

<

!

!%  0/ "

)"

!&(( -6 ,$!)8 "( 

*, !)"

7

(( 2,,

(,!

!!

76+/1 ,!+-

  ,(

   !  %,

    * 7(

  2

)      8"

 ! !    

    %

!)  +  ! !  



2 =

 5 

 76

-

%% !)$.

7)* 7(

 ):

"

! 8"

1!

!

,$!$

%+ 767! !-$!

"

!   

>*, !>  =2 =! ((  

!

( 5 "$  (1 

$%  !!

  ?

2 = !

(



  5"

* -1" "

5 (+ )(

$ !-

 

!1 (( %!

 ((

"%3+ 5

!



)"

-

%% ,$!,!

(6, !

  ?

)5"

"5 76*

$ -1"8"

'

(%% !* $ )+

  ? ) %     ,

  5 "   7 !+

 

!7 ((5

6, 6% 6(/

7

 11

!  7 !+

 -

%% !)

)! !-

%% (6 ! !!

!%1

3  )

!* (-1""

! ! 

 $ (



! ??)* (-1"

%+

!!





!7$ 1  "1"

8"

$ "!

5  $%7 

!!

!% "

-

%%

!

  ?3 7

,

$

-$!

.!

" -"* (-1"0/ ( "

"

(%+

!1  >*, !>  =  7  -,

(  -

!6  * $ ) $.

7)"

1 !" 1 ,5 !( %%% !$

$.

7



(!,

, (2% %

)   $ !-

=@

!,$!

1 

3

)-$!

.

 ""

%+

!

/1 6

!

,

,$!,!

(6$7%



! ??7$ -,

(-

!6 $.

7= $%=( %%% !!

.

  ,!

%



! ??5 %+

!;6

!5"

!

! !

  ? A+

! 6

!),

$( +

,!,

,!+

( "

(76 1!





   A+ ,6 /"

!

1! 5!5  $

$

 $% 8"

! 76-$!

.

.  "2 = 76(1

($ !-

=A $.



 

(  !,

  , (  2% %  2

)    7

'

(%% !5"

" (!

$(

 % (  +

!

 ?  2 =?A+ ,!+-

=@





(,!, 6, (*$( 2

)

7 1$!1 76!  1!

)!,$!

,!, 6

( ((

,(

!  5     !

,

   ! 

  3  ,!

1)     !  B*  "

  (  %+    

  7 1 1!

    0/ (  "

  !  7 1  %,(

  8"

  5 %  

5 "!

!

7( 6-

!

.

 1!$

(( ( "

7

% $ -

 

 $ !



(!,

, (2

) 



!*$( 75 $7%

5 " !

 6$ " !

5 %  ! )!C

!-"

!% )2(20$.

7"

!

5

 "$!

  5!





 

!   !

  ! !  

  

 2  = +,

( % 76 -

%% !  +  ! !  

    ?  * (  -1"  $!

!  (

7 '

(%% !5"

"5 (%    ?  ,!+-

)-

=2) A)

! (2

) 6 (( $ ,(

, !2

  7 ((

  $ !  $.

7  

 

(  !,

  , ( 2% %

)  )5"

"5  !,!

! (%

,$!, 2((

#

 

$%  

  "

7+  "

 7

  !

     5!

  "$  $!1   "  $!

 !  % (     ,!

 5!

 3"

!(

! $ (!

,,!

!7/ $7 )-$!

""

 7

$

!1"

.$1% 



   +(-$     >  2 = ) "$)"

$(

,$

$ "

!! !B* -$ "#$% !5  -"

  B (   $1"

!    * (  -1")  # %( "  #$% ! 5    @ (7!

$1"

!* (-1")-$

5 2"5 #$% $1"

! * (-1") !"

#$% !5 3 !.

-"

!%  $1"

!* -1" -"

 +5 * (-1" 8"

  , !     $

!==

  * (-1"5""

7

"

(

5 $

"

!

(

!

,

$( !(6

!:$(6)  ? 5"

!

  ! )-$!

""

5/  $,    +/  ,!+    $.

7  

 

(  !,

, (2% %

)  !,$!

1 ,!, 6$ 

$ ,(

 !2

  (7



7$ 



-$!

" 6 % !1+( $!

D  7

"

( $

!==

* (-1")

"$)!1"

(6"

% "$1""

7

% 7$  5 .$1% 



  2!

!

% !( ("

! $ $

!==

*

( -1") !

7

% 76 , 

/ (( 

$ ("

! (% ;6

! 

! ??) 6!

(

5  ($%7 !  1

-$!

/"7 1* (-1"

!  5"

$ 5 (!

6, 1"

!

$, %"

!76(1

2 =7$ 

7+ ( $(

     % (        D5 !)   ,!

 ,

! (  +/ .$!

 6 $!

!

+

     1!

  8"

  2

    ,(

 !%,

* 7(

2

) 

 

2

7

!

) !1"

)

$ ((6 $( 7

 $7 15 "!

!

((



(( $("

7

5 "

 7( !,

7 1!

( 5  7( 3%6+ 5)

! ,, % "$!

76 (( 11

  !

$( 1 % (

>*, !>  =

-$!

"+-

$.

7 5 ((

! !2 =? 8"

! % / (($ 7

1 



5 ,!;6(

8"





!% !,(

1 5!

"

+17

$7%



! ?? "!

!!

 , $$(6

7

 , 1   !

   ! !  2   =  2 =? ! !$ (( 1 !

(6)( ( .$ 

/ 1!$!

!

% $

!1(6)7 "5!

 %  3

 $%$( 

((

5   5 6  7

/     ")  

 

!  !

  

  

) -

%% !

! ? !

!7$

,(

1  "1"

7

"5 "$!

5"

!!

!

! 76* (-1") "$) ""(1 !%

!% $!

( (

1!$ !

!

(1  &'&&'/

 !

    0-10- ,2-3)*45 -,"*-6 -,5"

0-10-  -2"

17 - -,5"