M/S Tyfort Sales Promotion Pvt Ltd v. Secretary To Govt Of Punjab & ORS
!
"#$ $%&'&()*
)+, -- . +, - /$#/$0$10#$0' 2%"21"1$0'3"45$"226$7#'$$#/$897:3$(#; 5$0$ $00$7##/$$10#$0'0(#;
/$#/$0#/$897:3$(#'/9275$0$10#$7&(#/$ &:$'#;
! "
# $ %& !"
''
!"
"!
'
! "
# " '
!"
() * < + ! ,
)-./).0-1"2 3045 + 1
!6
$& 7
6 33
" 5 # "
"
././).0. 1"2 385 # & - 39
: !76"!
)..;)..<1"2 3)5
1)5 %
# 3 5
= & # &
= =
!
//0./.,
(*.36!
= % !
/.!/.. ,
&
0.> ?0/>
)!80!-.!...3 *!0*!*-!...3 # 0<.-)..8 0;.*)..8
# );!8)!8.!)/.3 :0-.4)..8
7
& 6
" 1 @76"A5
+
3
!"#"$"%%%&'() *+ ,-()
(.* (
/-( , + ,0-1 2
3
$ +), 1
%"4$"%$"%&'5/
1- - 6+ 7 ,1 7 * ( / +* (-(
,) $ +
70-1 "1 +-)0( ,*0 * /
- / + !%( - +( *
,,
,
- - 89* (-,
,,
,
6/ +
- :0-
* (1 ( + 1+(*,67
), /;
5 1 0
(
,,
"0
1+(*, +,,) * (-;'
#%%# ""$!"4%% %884$% $"$""!4% ( #%% ""$!"4%% 4$4! $"%#"!%"8!%% -( #% ""$!"4%% 8 !"8!"##"8$% #% ""$!"4%% !!$ "48"4"%%%%
, %"4$"%$"%%% !!$ $""#"8%% 1 ), 1$0
( ,*0 */ +!% ( - +( * ,,
"-) +,,) ( ),
+ ), 1
< /7-" 1 0
(* ( ,*0 * *) 9*
, 6" -)
+), 1 0- 10,
+,,, ) ( ), 7 1 (7 10
/+1+
, + +
= (*
,,
" + +- 6
,,
+,, ) - 1+(*,( 7 1
'0
,,
)(*( ",,
+,,),),
00 ,
+
(* + ,, / - -(,(0- (
+
0)>(
+ ?->
) +
) 0)>(
+ ?*>
- +
- 0)>(
+ ?/>
< /7-") -0 60 , " 1-/,,67
1 (07( - ) 6+-(
+,,
( /,,0 -(- /- 6 - 7(( + 0 , 0 ( +,,
=1( +
(* 1,*( 6 0- 10, ( +
- 1+-6),- +,,
> 15 :.;00)..876"
& *
# //0./.,
/)0*)-.,
!
)/>
;/># 2
#
)/!08!4<!--*0 );!8)!8.!)/.3 )/> # 4!</!;-!...3
4!)<!4;!---3 15 # , ;!04!8/!88;)/ +
0<.-)..< #
*!84!-4!*0.)/
)!-)!*<!*;;3
, # !#
&&
&
15 76" # .<.;)..<
&+
# # # # )*.8)..< .<0.)..<+ .<0.)..< # ).0.)..< 6 # ! # & & ! 76"
).00)..< 1"2 )5 !.*0))..<! #
-!./!4*!*4-3
4!</!;-!...3 15 & &&
).00)..< # .*0))..<
"
.;00)..< ,
! .*.0).0.
76"!
&
:)4.-).0.!
#
(*.3 6!= % !
# &&
&
+ # , #
!B& B
! # )4.*).0."
" 3 (-
#
C
* 39
: C 0.>
/> 1&5 % 9
: !76"!
&& "
"
././).0.
!#
././).0.=,
! 39
:
).00)..< :-.00).0.!
"
# * 39
: ! 76"! # &
).00)..< # 0.>
#
&
C
././).0. 15 &&
= :)4.8).00=D(040<).00 #
#
"2
+ 7/ +
-"+7
)*
0- , ,, / +/- 0
" ( -(-%%%5
=*-
' (- +
-
+-7
,* -
(- ((1( +
-- +" 11 -( 1/ ,/
= + -(- * (-
( (-1
+ + - 0
(
1
- + *,(
0 + =* - *-" +-)1,-( + +-6+
0 =* - *-
-,1
--()*
,)=-1 ( - 6 61,- (1 6
-
- -(-1 (
00-) - +?
@1- -
A 7-
.)"0-
< * ( B-) 7, 0
3+ (6-+'1*'7
,
- "
%%/+ +,,(1( +
-/ +
+-
+ +-10 1- (1 0 + -(-> 15 =D(040<).00
# 32 &
0)0.).001"2 30-5 : & ! &&
"
0)0.).00 =
=D(<.;;).0)#
#0.0)).0) &
+#
0.0)).0)!
! # & 2
)-./).0- $!
1-5
& &
)-./).0- # = =D(<.;;).0)
0.0)).0)1"2 30*5+ #
3 */
&
#
& 6 " !0<</1 C " C56
3
#
>
2
/.!...3 0
! 0.> & !
1*5 # & */
" ! &
& & C&
0.>
*/1-5 B
0.> #
&
!# & 0.>
B
+ # !
0.> 1/5 #
B& & & !
!
B
+ ! & # E !
B# & + & !
9
: C 0.>
"
D C ! &
0.>
/>!
2
# &
! &
! C
& +
0<.-)..< =,
! .<.;)..<!
)*.8)..<!.<0.)..< # # # ).0.)..< $# ! # + # ! # **105!*/105!
*/1)5 */1-5 !76" 2
=,
! #
.*0))..< &
-!./!4**4-3
4!</!;-!...3 ! & + #
&
#: =92 : # & C
C C&
C+
#
C
:
%
! 6 # F 6 = ##
# # & "BG !## &
+
!)..< &
#
3 #
&
+
0<.-)..<+
#
# +
0<.-)..< ;!;)!)0!48)/.#
?
.*.0).0. &
!)4.-).0. 2
,
# E
!
B #
## 0<.-)..< 0<.-).0. ;!;)!)0!48)/. ;!.<!4.!*4/3$ & &
! * 9
: &
0.> # # */ " #
)-./).0- 1;5 $
E &
&0.>
& #
! */
7
#
&6 " !0<</!#
# 3 8 *0
( - *- -)-1+ - -;'
5C+- - -D (*, +0
(-
" -
,,
"
11
+
- - , ( -)*,( 6" -)
+"* (- 1
*-! + 1- " )
1 /- 6" 1,, *0
+
- -
+ /1* "/ + 0- ( +- ( "/+
0 , )( - () + - )
0 ( *0
+E
- 7(( + +0 , 0 ( +,,
=1(
+
(*- + - - 5
- 1
(- 6 + 1* " " + / ) +
- - ( -67 6+ -
), -
) 6+-( +
-" + 1-" --
)-1 -((" /- 6"D -(-0 6 +0 , ( (-1 + +
(* ,
6 / + +
0 , +,,)0() + - -/ + *1+0- ( ) 01( + -(- 5 + - -,
0 +
(*
6 +- / + +0 , 11 -( 1/ + + -(-(* (- *)' 1
1)5 -1 )-1+
+-1
(
- -" + 1-")
1 /- 61,,*0
+ - -
+ / 1* / + 0- ( +- ( "
/+ -(- -- *0
+, ( -)*,( 6 -)
+"
+1 )" ( - *- +/+ , - 0- +
" "0( - 01 +- /+1+
1 +,, =1(! 0-1
+
,
+1
(-
"
- (
+- (* 0), - 01 +
- - +, ( -)*,( 6 -)
+" + *,(
)( 58
- 1
(- 6 + 1* " " + / ) +
- - 0*- * 1
1* (- *) 1
1-5! ( 7( 1+0- (*1 - 01 + ( - 67 6+ -
), - ) 6 +-( +
-" + 1-" --
)-1 -(("
/- 6"D -(-- * 6 +, ( -)*,( 6 -)
+"
+ )" ((-1 + - *- 07((
*)' 1
5 +/+ , - 0- +
0(
- 01 *1+ - - 5
0-
66-7() -(- + 1- (- 1
** -* (- + 1
"/ + 0- (
+- ( +( +1 * 1
+ *1+
-(-"0-- 00,
+3+ ( -
- *1+
- (
-" )0- 1-)(E
- 7(( + + 3+ ( -
-
- +00, - +=0- + (0- (
+- ( "+ ( + +00,,
/ 0-7
( ) *1
1* - ,, 6 +00, 5! +3+ ( -
-" -+- 6 +00,"
-"7- --7- + -(-00,(- ( 0 *1+ -(- + + D
5$ +3+ ( -
- +-
+ /
-
00,1
-17( + )+, / +
0- ( =
+ - + ( + -(-"1,, - +-1 -( 01( 6
/+1+ + 1-+ 0 ( -(- - +0*-0 6+ ,
+,6, -00- *1+
-(- (0 *1+ -(- -,
+-
+ + E
- 7(( + +3+ ( -
- +,,
0
-(-* (- + 1
0-.*(1,
0-
/
67 6+ -
), - ) 6+-( 54 C+- 0-
66-7() -(- +3+
( -
-" (1( 6 + 1 * (- *) 1
145 *) 1
1;5! + "/ + +- ( +( * 1
+ *1+ -(-"D 00,1
/- 6
+@ A 7-
--7
"6
+ (
-(- ( +@ A 7-
1
-", - -- 1 (
+ -(- +3+ ( -
-> 1<5 :
&
!
&
& #
& 76"
&
76"
#
& +
# & 2 0.> & 2
15 10.5
#
1= % ' (*.365!= B
!
)/>
: , //0./. /)0*)-., ! # # , ;/>
*
# &
;/>*
0<.-)..<!0<.-).0. 0<.-).00 0<.-).0) +
0<.-)..< $ # ,
;!;)!)0!48)/.#
E
& +
0<.-)..<! 76" # .<.;)..<!)*.8)..< .<0.)..<+ ! #
).0.)..< # ).0.)..<
+#
!9
: !76"!
,
# .*0))..< & -!./!4*!*4-
4!</!;-!...3
& &
#
$
&
.<.;)..<!)*.8)..< <0.)..<
&
10)5 &
,
0.> # # # "
&! , & 92
3 2,1DF 6,1
- + G
- G G
, "
-, +-6+
") -- -"*, " 1 -1-G"
1*-0 , GG - *-G" .*(1,,
(" G 0* +
=( ) ,/
,,6, 1 -
6,6 1G"G + 60 ( 0* +
-
1 -(, 9* 1G+/ -(" + " -9*
, 1 (/ + +/ -(G0 , G * )- + 6 0 , -)-1+ 0- +)
-(-1
+3- , - 1(*-3 ("1*
(=1 ,/ ( 7-,
+-0 , (+7* ((1
/+1+ 110 - *- D ( 0 , > 10-5 +# */ " ! &
B # 0.>
, & &
! )..< +
# ,
H & & # !
+
! # # #
# !
#
10*5
&
!)..< !.*.0).0.
# &
&
;!;)!)0!48)/. 10/5
#
&0.>
D
)/.-).0-
# ! &# * 39
:
&# 8> # * " & !#
- .!
!
#/%#5$0<