High Court of Punjab and HaryanaITA/554/2010allowed

M/S Land Acquisition Collector Improvement Trust. v. Addl. Commissioner Of I.T., Range Iii Jalandhar

2016-07-29Mr. Justice M.M. Aggarwal,Mr. Justice Avneesh Jhingan10 pages

!"#" $ %&%'!( ") !"#* +,-.%&%$%

$/0/1$/.&$0 ,2/

$ 1/&.& ,,%$% %&&%/ 0 340 ,2/

&,$

/&$' 5/ 1&22%30,1$0 /$2

$ 5/ 6%178$2%0,1$0 /$2/&,$ 9999 2%&%& 3%&$$2/,/ $2

$ /%:. ,%&%&&%3$2

$;&&&&<& 3%&$$2/,/ $2 %&&%/ = &> ,$, ?"

## !"") / $%3 $ $2 &&&&$@/!""

4"* !

5/ 2%30 $2 /, .& /%3 :2 $2

$/&&, @-.&$%& =%%%>,=%1>A2%2%./1%A/%& &.:&$$% -.&$%& A 2 %&0 $2/ /0 ,%$$, $2

A%3&.:&$$% -.&$%& A'4

$%& .$2/%$@,%$&%A&$, .$ $2 &&&&$ @/ !""!4"? .,/ &$% #"=!> $2 $0#(*#= /&2/$B$2$<> 28$$1/$-.%/,:.$#)" /& , /A2%2$2

$2,$7@$ /7%3 $2 @$0 $2

$ ,,/&&, $$/ ,$, #) "# !""

$ $2 %&&%/ -.%/%3:.$$2/$$A2%2$28A& $:,,.$,%/&$ $2.$&$:%,$4 &%,$,%& 2%& $$/%&$,$$2

C2$%&,%& $$/,$, !

"# !""

,,/&&,:@$2 %/%/ @$$2$%$%/<&

$$/ 2&.:D$ $2 $$/%&'E F@$2%& $$/$2

$A&% /,$2$ .,/$2/1%&%& &$%#( $2$$A&$:,,.$,$?"G $2&$%.$,$2$!G&./2/3%$A& & ,,.$:

C2$%&%/$$$$%&$2$$2 $$/%& @%/&$ 8-.$2.$&@:

$4 &%,$,%& $,&$/ $$ $2@$,$/&%,$& ,% CA%

%,%$$2%/$ $2%&,%&$%$% $/

!H "* !""

%/,.$,&./1@,./%3 A2%2$2&$$$& $2 $A/%,$28./%$,$0 @& $2

$0 A/ //,, $ A& ., $2$ $2

$ 2, , @$$A/,&&$% /-.%&%$% ,$**0"

");4 A2%28 *0HH0H);4A&$:,,.$,,%,.,/&$%#(4 +$3$2/A%$2%$/&$ (0* #;4.,/&$%!"#=>33/3$%3 $)0?H0 !

;4 $A& & .,$2$$2&&&&2,,@$&$ & A2%2 $2 ,,.$%& , , %, 1/ A/ &2/$ :@ )0(!0(";4 2%& 0 2A1/0 %& $ /, A%$2 $2 8 % /&$ & $%& %,$$2-.&$% 8-./&%,$&

8$%& !=#>0 !=#>=>=%%%> , #(+ $2 $0#(*#%& /&$2@// 1$/,&.,/'4

!# #

# $

! %" # !$

!&&&&&&&&&'' !

$ ! "

&&&&&

' ! $!

(

$ !

$ $

( ! $

(

)

$ !$

)

' "#$ %"+

$" %

% ! %

* 2 %/ 2 , $2$ &$% #(+ A& %:

$$2

$<&&,$2$$2/A&4 % $2 &$%$2

$<&/$&$2,:,,.$,$&./$$2 $% 7%3@$ &$%$$2/&%,$ ,A/& $,$2$$2

$2,02A1/0,.

@,,.$,$$2@$& ,$$2 & 2= &>.2 ,$2/,/%$2%&/3/,$ %/&$ .$ )?0*"(;4%,$ $2 ,A/& ) 2

$<&&%&$2$$2 ,&-.%/,:%33/%.

$./

,&A/.$&%,$2:%$ &$%#(+,#(+ 2/,/ ./$2/ //,&$2$$2

$2,, %$%.,/ .

* $2 .

&0 #(*! $ /,. ,,%$% ,.$/@ 1%,0 @0/1.//,&$&$:

%&2$2$$2 ,&A/3/%.

$./ ,& 2%& %$% A& /D$, $2 3/., $2$ $2 $A/% , $2 8./%$,$ A2 A/ $2

$<& @& 2, % $2 -.%/%& ,&$$$&$//@$$2

$<&&,$2$$2

$2, $/,.,@$/% $/:.$$2& $A& ./$2/ .,$2$$2

$A& /,,,-.$/$.%$%&$/,.$21%,:.$ 2, % ,$,& 2%&:/%3&.&$$2%.3,/,/&&,:@$2/%:.

3/., ?$2

$$,,$2$$2= &>2,//,%$ ,%$$%3$2,,%$% 1%,0 @0$2/1.//,&A2%2%$2, /./, $/$2&&&&$/,/ 2/1.//,&/,%3$$2

$ / @&$:

%&2$2$3/%.

$./ ,A&-.%/, 2

$ &$,,$2$$2&&&&%3 %/2, @/ %,.$2&$$$ $2 $A/%A2%2A&//,,:2%,%$&:7A%$2.$/1%,%3%$ /&:

/$.%$@$/&&4%2% $A&$,,$2$%@ 1$$2&$$$,:@$2 $A/%,%,$/1$2$$2 ,A&$

3/%.

$./ , $ A& ./$2/ $,, $2$ $2 /1%&%& &$% #(+A/$ %:

$, %$%1: / $2 /%:. $ ,%$ $2 /1. //,& & ,,%$% 1%, 2%& %$%,$2

$<&&.:%&&%%$2%&/3/,A//D$, / $2/&&&$$,%/3/24#" $2/,/A2%2/,&&.,/'4 ,' - !

' . /01 !

1 (

)

2 ! $,,0)

' 3 (

/01

! # !

) 3) 2

' .

/4 3) ' $ /4

35.

2 */4 $ 6',',,6'7 (

'8 $

( 9 9 '3 : ' /' 2 /%:. /,& $2 %//$ :&%& $2$ $2 A/,& E3/%.

$./ ,F/$:,$/%,A%$2/ /$$2, %%$%% &$% !=#> 2 $0 #(*# ,& $ , % $2 A/,& E3/%.

$./ ,F 8$%!=#>, %&3/%.

$./ % 2&$% .&& $2 A/, E3/%.

$./ / %&$0 &.: &$% !=#>=> , %&

3/%.

$./ %$@/$//1.,/%1, /$2 ,.&, /3/%.

$./ ./&& 8.:&$%=#>=:>, %&3/%.

$./ %$ @ % / &.2 , :@ 3/%.

$./ A1/0 $2 A/,& E3/%.

$./ F , E3/%.

$./F , $2 A/,& E3/%.

$./ ./&&F / $, %, 2%&%&/3%I,:@$2D.,3$ %1%&%2 $2

$$/72, %32 ./$ %

! " "# $%&' ())* ' +),$-.(& 2 :&/1$% $2 /%:. $2$ $2 -.&$% A2$2/ /$%.

/ , %& 3/%.

$./ ,/$%&$:,$/%,A%$2/ /$$2, %%$% %&$%!=#>,$A%$2/ /$$2$./ $2 ,&2A%$2

,/1.//,&%&0$2/ /0//.& 2/%&$2%3%$2/,/ $2$&./$&$2:&/1$%$2$$2&A/,&/, %,%&$%!=#> #"

:&$@, %%$% $2A/,E3/%.

$./F,$2A/,& E3/%.

$./ ./&&F0 $2@ .&$ : &%,/, % $2 3/ && % A2%2 $2@ / .,/&$, % / 2 :1 D.,3$ &./$& $2%& 1%A 2 %/ %,, 2, $ ,$/% A2$2/$2 ,%&3/%.

$./ ,/$:.$%,%3&2.32$$21 &%,/, $2& A/,& % $2 / % A2%2 $2@ / /

@ .,/&$, C02A1/0/&&%%/%$& /,A%$, ./%&2%32.&$%1, %%$% $2&A/,& 8. %%$$&@$2$$2@ / A%, %$., 2%&%&&.%& &7$$:,%,,:@$2 .$2/%$%& ## 2 %,%3$2$$2

$<&/,@A&%$2/$/2 $2$$.$2/%$@.,/&$%#() $2$/$@%$ ,3$%$/ .,,%& &//.& 8$%#() $2$/,&&.,/'4

! $

$ ! $ ) (

$ !$

&&&&&&&&&&&&&&&&''$ 2

)

)$ !$ 2

! $

' -

! $

! 2

)

)$ !' 3 ; $ $!

<=$ #

! !:

' #!

&&&&%&$:.,$,,.$$$&./,$@ $2&1/,$2.$2/%$@.,/$2$2 ,&$2/A%&0%$%& A@& $ $2 &&&& $ /&%&$ $2 ,/$$<& % % $2 &&&&$ /,%3&%$&

$%&$&&/@ /$2&&&&$7 %$% .,/&$%#() $2$ 8$%#() @$%$ &&&&&$7 %$%$$2&&&&%3 %/ //$% %$$2$2%&$$ % D.&$% %& ,,.$% % $ &.2 %$% %& ,0 $2 &&&&%3 %/ %& :., $ 3%1 2% &.2 /$% %$ & @ : //%$/1%,, ./&$2$2%&&$%& %,$2$$2&&&&%&$%$ , $%$ 2%&%& / %/&$ @ /&.:&$%=#> &$%#() $2$A2%2 /1%,& $2$ $2 &&&&%3 %/ &2

%$% , :@ $2 &&&&%$2%&:2 3%1$2%&.2/$% %$&@://%$ 2:

%3$%%&$2&&&&%3 %/$3%1$2&&&&/$% %$ &@://%$,$$2&&&&$7 %$% /$2 & 2/%&/-.%/$%$2/%&$%#()/%@$2//1%&% $2 $ A2%2 /-.%/& &&&& $ 7 %$% / &.2

/$% %$0% %$%&2%&$$%$2$2%&$$ %D.&$% %&,,.$% %$$@ A//$&/,,.$% %$ /%&$2/ @$2%3%$2$$2$,:/&&&&& //%&%3&.2$$%% $2&&&&$/,%3& #?

8$%#()%& /$2: %$ $2&&&& 2%&%& / / &.:&$%=!>A2%2$%$ &&&&&$A2&.2/$% %$%&3%1 .,/&.:&$%=#>$,,.$%$$$2/$&&% %,%$2&%, /$% %$/$ ,,.$ $&$2 & @ : $,&$0 2A1/0 $2&&&&$,& /,&%$/1%,@,1/&&-.& % $2&&&&,&$ @ //$% %$ # 8.: &$% =!> & $%$ & $2 E/,F :@ $% %$% $ 7 /.

& &% @%3 $2 && % A2%20 , $2 %/.&$& .,/ A2%20E %$%@:, /$23/$ /$% %$.,/&.:4 &$%=#>F 2A/,E@F / @&./$&$2%&1%A #

$2/&.

$0$2

$$21%3, %$% / /$% %$ .,/ &$% #()=#> $2 $ $ : / .,, %$ / $,%3$2$%$A&$:.,$,,.$$$&./,$@1/$2 & % $2 &&&&$ /,%3& , % $2 & : / $2 = &>,$2/%:.

#* 2 /%:. ./$2/ 2 , $2$ $2 &&&& 2, , %$%.,/&$%#(),$2$23$/$% %$ /$2&&&&%3 %/ .,/ $2$ &$% 1%, $$/ ,$, !

"# !""

C 2, / %/ / //,$$2%& $$/,$%,$2$%$A&%/$$ C2$%&%/$$ %&$2$$2 $$/A&%/&&$ %$%.,/&$%#():.$ @ %/ $%$$2&$%$:%,$$2 ,A/& 2/ @ A& & %,$ &.,/&$%#( $2$ %$%A&

,.,/&$%#()%/&$ $2/&%,$& ,% 2/,/ $2 /%:. 0$2/ /0/,& $.

@%//$:&%& #) 2,%&% $2/%:. 0$2/ /0/D$%3$2 %$% / ,%&&% ,,%$% 1%, % $2 / /1. //,& %& %//$,:&,%//$ %,%3& A, $ 1&&.%3 $2$$2/1.//,&,$ .&%1 @&$:

%&2$2

$<&& $2$$2 ,A&3/%.

$./ ,0%$$:@@&$/$2 %3%$%: 2 ,$2$$2@/%// 1$ 2/1.//,&// 1$$$2%&&.& $A2$2/$2 ,&/ //,$$2/%/3/%.

$./ ,&/$ #H 5/ 8$2%%1%$,./$$$%$$2&&&&$/,/A2%2 / /& $ $2 &$$$& , :@ $2

$<& @&0 @0 $2

$A/% , $2 8./%$,$ 2%/ 1%, %& &&%&$ $ $2 %&&. & $ A2$2/ $2 ,& A/ 3/%.

$./ , / $ 2 $A/% % $&$$,$2$22,$&%,/,$2/1.//,&,$2$2%&,.$@ A& @$%,$% @$2A/& %&&$$$$2$22,$&$2/& $2 ,%&:@& .&%1 $2-.&$%&$A2$2/$2 ,& A/3/%.

$./ /$ -.&$%&$A2$2/2%&,/$$1/% %, A2$2/@$. 3/%.

$./ $%1%$@%&:%3,.$,$2 ,&02 / %,$2$$2%/,.$@%& @$%,$% @$2A/& $2 ,,$2$$2@ /$/&$A2$2/@3/%.

$./ $%1%$@%&:%3//%,$ $2&%$/$ 28./%$,$ &/&& @&$$,$2$1/% %$% %& /-.%/,$: , / %& $.

@ , & $ A2$2/ @ 3/%.

$./ $%1%$@%&,.$,$2 ,/$ 2&&&&%3 %/2 ,$2$% 1%A $2%& 1%, $2

$ 2, $ 1/% %, $ $2 $% ,%&:./&$ &$% A2$2/ $2 , % -.&$% A& $.

@ :%3.&, /3/%.

$./ ./&&/$ % /:,/A / $2%&1%,$2$$2 ,%&$3/%.

$./ ,

2 &&&& %& $%$ , $ &$:

%&2 % $2 &&&&$ /,%3&A2$2/$2 ,%&3/%.

$./ ,/$ #( $2$2-.&$%& A/0$2/ /0&A/,% 1./ $2

$,3%&$$2/&,$4/1. !"

2 %&0$2/ /0

A, 2%.3,/,/$2 :1-.&$%&%&&$4&%, 2/%:. &2

2/$2$$/$2%&%&&. /&2 $/ /,%3 $2

$ /$.%$@ ,%3 ./$2/ 1%, % .,%3 $2 /1. //,& $ %& /% %, $2$ $2 /1. //,&&2

:/%$$,$:$,/,,&2

:&%,/,&.:D$$ $2

$<&&$%& @%3$23.%&&$2/ (S.J.VAZIFDAR) ACTING CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 'ravinder'

Whether speaking/reasoned √ Yes No.

Whether reportable √Yes No.