Prem Chand v. Financial Commissioner Coop. Pb. Etc
! "# "$ %&'(
)# *+) , ),
!
"#$#%#$ &'( &
# # % &'#'#$#& # "#)#%#*
&'( &
) #+#
,
' -./
0
,
1
#2#2 3'4 .2
# 5'
3&
( % & 2#26#2 3'4
.
#57 0
&0
& &4
%$ (%
-8
0
(% '&8-3 9': & & & ;
< & <
#
#+# =
"
) #+&
(
(
.< # "
%
<
(
,
&0
(% # ( &
;
4
/-> 22>
#'
+#2?#88 3'4 .
$= (
'
& 0
( % 1& (
(
%
#? 5 % # ,
(
#?5
& ,
#+( 6#2#88+3'4 .+#%
<
.
((
&
-
( #,
#+5 00
(=<@#&'(% = & "
# A (& "# '( % =
&
# &;
(
.
&
< .
( (
)' =' . 0%.=<
#
&
#+5=<
%
??
'
& 0
( % &%#B
&
4 <
(
# =
&
#'
& ( '
) #-5C ( % &D4;%
%
) #+5=<#,
&
#
( 8#2#22
3'4 .2# &
) #+5=<
%
-6
'
C
3
(% & #* 2#2-#22?3'4 . &C
3
'
4
#' &
(
%
-8
'& 2-#2#22-3'4 .+ C
3 &0
(% & #' &C
3 ( 6#26#22/ 3'4 .?
8#2#22
<
#
(
%
-8
'
%& 0
3'& # * #2?#2263'4 ./&%0
3'&
6#26#22/
C
3 # &( -#2#226 3'4 .6&C
3
) #+5=<#' &
#+5=< (
%&0
&4
$ (&%
-8
'&
C
3 -#2#226
<
(
-#2?#2283'4 .8!;
! "
" !
" "
! # ! #
$% &'
$''(
" " !
)
! #
$% &'
$''( "
# " # #
!
# * #
# # * #
+
# !
#
#
+ ,-
.
,- ! / "
* +,
.,
"
) 0
#
" '
$% 1' 2 / $2 $''$ *
#
2! / "
3 0
#
+ # * + # / + +
# !
, !+ 4 + # ! ! / / "
# # # 2 ! "
# (% %& % '( %1 % '( ! "
,
!
#
# ! " "
* !"
# ! " "
#!
&
#+ 5 =< '
3&0
(% & ( #2#23'4 .2
# &
(
&
7 0
&
& &4
%$ (&(
2#26#23'4 .#A&
# ,
&
#&& +
#
#+&
'4
. .+
C %
( 1 # ,
(
#+
;
#
) #+; =<
0
( %
(
'#
5=<
#
="
"
=
5 =<
&
.
1
% #'4 ;+.
+##88+
& 0
( % &
(
'0% 5 ,
%#'
&
=,
&
E= "
.
<
1
E 1
;
<
E
00=
;
#*
(
=<& &<
#
<FF #,
(
( '4 ;+.+&
1 <
=<
0
=<#=
&
1 #,
1
<
=<# ,(
# @
(
%
(
#
#@
#28#88+ 3'4 .+
% (1 #% &
#'
C
3 # )
#0 C
3 & '
3# 7,
#7,
C % 1 #
(
-#2/#2 '4 . &
-#2/#2 #
'
(#@
0
!!"# $ "!
A G% 0 %
&
' ( !!)# $* )+, # $
-
!!.#"$# $,!
A G= A 0 / & 0
-1 '2-3( #'4 $ !!.#"$ # $," &
# A (&
) #+ (
#?
'4 ;+.+
1 0<
=<
0
=<1
<
"#, ( C
3 &
1
#
'
3 1 (< &
#,
'
C
3
# @
) #+ 1
(
& #,
C
3
#
(
(
#H
&
< #
&
&
.
% (
#
&1
# @ (
+##88+
'0%&
<
" = "
.
<
1
#,
=,
&
#,
&="
(
1 (
<
#,
(
-#2?#228&%0
4
$ (
(
'
(
# 7
(
#
(
# ,(
#
(
(&
%0
4
$ ( ( '
( 1
<
%
% #%= " ( ( #,
( #
FF#'1
# , G
4
< &
( 28##868
="
= #2 #88&
((
#
<
1 (
#'4 ;+.+
#?&
1
<
<
# 7
&
# ,
(
'
#,
#7 & ( ( #7 <
( (
& ((
# '
&
5'
#
C
3 (
&
C
3
&'
<
(
'#
'
( (
7 0
&
4
%$ (#
&
#7
(
( # @
(
# D(
<
(
@
'
( ( &
&
# ,(
(&
# )
# "$ %&'( -
% ./
, "012 (< $30