← Library
High Court of Punjab and HaryanaCWP/26171/2016dismissed

Harbachan Lal v. Financial Commissioner Appeals Punjab And Others

2023-09-02Mr. Justice Rajesh Bhardwaj5 pages



           



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

*+ $, '- .

((((( %%!' * / *&0& %'

'$% .!11%&&%!' *22 .&0'3 + '#!, *&((((( &2!'# '& 4  5-4(66    

 

  !" #

  



%

6     8(     

&  '( ') *'+,-. ,/ #

+0   +, '1 *'+,-. 1/ #  !!

$ 2 

$ 0 0      0 *'+'-. (/ # 2  $ 

0 

%0





 45 2 $ 

  #      

!!  

    0  

 4 5 0 #2

 !

  " 65

!# 





   

   !7   *8 ') *'')





03 0  4

0 !





 !#

 6 



 !

 !

 !9 #

- / 9 :!-

%/0 

4 



0

     0  :

 !0

  #

3 0 18 

0 )   7   0  *'  ;

    '<  !

  

           

%

0

 #%8 

     

-=

! / 7

0*(;

+<!



   !

#

           $     !  3     

! 

!



 



% #!

 

! 0  *'+'

# !    +(

 #3     #

     !!     2   

 3     #  

   !        !     !         +, '1 *'+,               #         +,

 #3  +))8#

 >  !! - / #   3  >  !!  #  

0  !   ! !

'( ') *'+, 9  #

 #0 



3 

 !

     

  

 

  0



   $

%    3  

      9  #!          "  66 5    

!!   ! 

  

!!    " 65 0 0 

  "  66 

!! !

  #

   9     #!        

  -  

!/ 

  !

 # 3 #!   

0 ;  ;;# 0

; 6#! 

%0 

 !

 ! 

 

     0;    

  0      #  ?

     0;



  4 5 

 #

 9#! ! 

                



 6#! !  # #  #



 

 

  



%

 #! !

#

> !

 !

#  

% 

%0     7 0 ! !

&   #! 

%  0!

  

#! 

  #

  0 #

 #  





#! !

  

      

*%,%@     #     #       ', '( *''<    0  !   



#!  00 ;#   #  

 !

 9#!  



#   

 



%

      #              #       #!

9   

  





03 

0  4

0 !



0     !

0  :



    !

 

  $

%



% #!



 0

  *'+'

4  !

# 

%  

 !

 !0  

  

 #   ! 

%

# 0   ! !

&  



 0#9 A#!  ! Mahavir Singh Vs. Khiali Ram, 2009(1) RCR(Civil) 757 the

0     #   7  00 ; #   # 

 !



6 

    



   

  ! "# 0 0 !&  

     

                          

 





 





 

                               6

  ! 



  0       !  #       # 

!#!

 96   :

( )( 

      ;@   B@$

   B@$