← Library
High Court of Punjab and HaryanaITA/614/2010disposed of

Cit , Ldh v. Maharishi Markandeshawar Edu Trust

2015-10-21Mr. Justice Surinder Gupta,Mrs Justice Daya Chaudhary10 pages

   

          

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

$ ()* '

!(+,"-./0%('( 11 ++('

2 !&.& 34&3(0(!%&0%3(!5('/ &06(!/.

%'!.& 77 &1'/ '

8   

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

$ ()* '

!(+,"-./0%('( 11 ++('

2 !&.& 34&3(0(!%&0%3(!5('/ &06(!/.

%'!.& 77 &1'/ '

 3 9 :-3  ;

3 3-  <-3   3 

! & '

 3! (= &0 0%"/2 ! 0 (11 ++('

 3! (2%0('5(!"/2 ! 0 ! &1'/ '



3 " > 0%&=./?$ '

"6 &0(++/%&1&  611 (+&& ('/8"%'60% $$'@. & %'&+(60(2 (!%& ' !/ !$%'( %'> 0%&.!

 0 & (11 (+&0(2  '%+ /> 0 $$%&&%' !  '

$  () * '

!(+, -./0%('( (?(%'& 0  !/ !& /(

 AB*'' ).! A,1(&& /> 0 '

$ ()11 ++( !%.'(+" +0% '

0C<" 6 +0%*!&0!

"C 0 !%.'(+<,  ! /%& .&&%'? 0 ? ' !(++(6?2 !'%'? 0 &.=

"% %&(11!1!%( &.$$(!%D / 0 (

&(&.'/ !

   0  ! &1'/ '

9(&& &&  6(& !.''%'? '%'  /.

%'(+ %'& % .

%'& ' EB#" ( & (!

0 ('/ & %D.!  1 !( %' .'/ ! &

%' A*,  0  '

$  () 

 *! &0!

"C

<,6(& (!!% /.

%' 0 1! $%& & *%' &0!

" C 0  (&& && <,  .!%'? 0%& 1 !( %'" !

(%' ?.&

(&0 !

%1 & ($.'

%'?  8"E"EE49 6 !  & %D /  ' 8"(' % .'/ !&

%'#A9

6(&%&&. /

0  (&& &&   .!'%&0 0  !

.!'  %'

$    ' ! &1'& 

0 !

" 0 (&& && .!'%&0 /!

.!'%'

$ / +(!%'?'

+&&  ""#"49   .& @. '

+>" 0  (&& &&  6(& & !2 / 6% 0 @. & %''(%!  ('/ ' % & .'/ ! &

%'& *, ('/ A*, 

 60% 0 6 !  /.+> ! 1+% /  %&9&( %&% / 6% 0  $( !%(+4 2%/ '

 1!/.

/ > 0  (&& && " && &&%'? % !%' !! / 0 (&& && (%+ /  )1+(%'

(&0!

%1 &($.'

%'? 

   



 

  

    

 





  







  

    

  



 



 !

 

 



  ""# "$%

& 

  





8"E"E49.'/ !&

%'8 

 6(& $(/  (&& &&%'? 0  '

 / % %  (  '

()## 

  

 ""$ ") !

 

  #%%""% *  



   +



$ 





    



'(' 



  

 

   %  8  .!%'? 0 (2 2 !>& (!

01 !( %''EB#"

!

(%' / .$ '

&" %'

+./%'? 0  / (%+&  &(+(!> 1(%/ /

!&4& (> (&0"%'(//% &(+(!>1(%/> 0 @. 6 !  & %D / %' 0  %'& % .

%'  0  (&& &&   '2 '

!>  (&0 /!(6' ('/ (&0 ($.'

%'?  A"B8"E49 6(& .'/ (

++ ?  1! $%& &  ' 0  !

.!' %+ / ' A" (&& &&  / +(! / '

 +&&  "A"#"AA49 0  (&& &&  6(& & !2 / 6% 0 @. & %''(%!  ('/ ' % & .'/ ! 

%'& *, ('/ A*, 

 60% 0 6 !  /.+> ! 1+% /  ' (11!

%( %'$( !%(+4 2%/ '

0 && &&%'? % !%' !! /

0  ($.'

  $$"# 



  



 , 

    

  

    

 

-%.%*%   

-%+%/%     

 %

-%.%*%    



     

 

 

 """





 



 

 ! 

!

    



  

 



  

 #



)   

0% #  

 """ 



 % ' 0%& 2 !> / .$ '

 9AE" (' ($.'

  "49 (11 (! /

0(2   ' 1(%/ (?(%'&

'($   !;0+.6(+%(   '

0  /% ! '

 %' 0  &(+(!> 

 !  ??(!6(+"491 !$'

0('/.!

0 !$ '

%'%'? "49(?(%'& 0 '($ !;0+.6(+%(%'/ .$ '

9AE 6(& '&%/ ! / > 0  && &&%'? % ! (& %  0(&  ' 1(%/!$.' )1+(%' /&.!

0 +%& ('' ) /6% 0/ .$ '

9AE '

(%'%'? 0 '($ &E/

!& '

(5%'?%'

'&%/ !( 0  /% ! '

  $"""

    



-%.%*%  



  $""" 



 

 

-%+%/%     

   

 

   



# 











 1 

 





 $$"#   +



2 3





   

 



    

!

   

#%%""%

*  



   +



$ 



 

   



'(' 



  

 

   %

 0  &(%/ (&& &&$ '

 !/ !& /( / AE 6 !  $(/  &.=

 $(

!  0(++ '?   !  0  $$%&&%' !  '

$ ()*11 (+&,9"-./0%('( F%/  !/ ! /( / E8 *'' ).!  9, %'  "+ (!' /*,& (&%/ "0+/%'? (//% %'   .'/ ! 

%' 8 

 6(& '  + ?(++> &.& (%'(+ "%'(&$.

0(&" 0 & $ '

&

.'

('

&/' &.& ('

%( 0  (! &(%/ (++ ? / !

%1 & 6 !  ?.&

(.&  0 !

%1 &6 ! /.+>.'/ '

! /%' 0 5&

.'

('/(+&%' 0 (+('

&0 &06%'? 0 ($.'

6(&/ 1&% /6% "60% 0%&! ?%& ! /.'/ !

  

  0 ! ! " 0  (! &(%/ (//% %' .'/ ! 

%'8

6(&!/ ! /  / + /%&9&( %&% / 6% 0  (! &(%/ !/ ! /( / E8" 0  ! 2 '.  (11!( 0 / 0 '

$ ()11 ++( !%.'(+* +0% '

0C<  6  +0%," 60 /%&$%&& / % & (11 (+ 2%/  !/ ! /( AB(%!$%'? 0 %'/%'?&*, F%/  !/ ! /( / 88 *'' ).!  9, %'  8" 0 + (!' /*,& (&%/  0 (//% %' $$"#

  

   .'/ ! 

%' B9 

 ! +( 5   + ?(+ ! /%%+% % &  0  $(%'  .&  /%&(?! ('/' ?( 0 2% 6 (5 '> 0 && &&%'? % ! 6(&  0  0(/ 1+( / ! +%('

 ' 0  & $ '

&  6 /

!&" '($ +>" !;0+.6(+%( ('/ !  ??(!6(+" 60 6 !  '&%/ ! / 0(2 '  '$(/ ('>1(>$ '

%' (&0"

0.?0 1(>$ '

 "49 6(& 1(%/ %'

(&0

!  ??(!6(+ (& 1 ! 0%& (/$%&&%'  !  0  && &&%'? % !('/%' 0 & %D // .$ '

&"(&.$"496(& &06'  0(2   ' 1(%/ %' (&0   !;0+.6(+%(  0  + (!' / *, ($  '

+.&%'  ! $(%'%'? E /

!& .+/' 0(2  '$(/ 1(>$ '

%' (&0%'2% 6

0 (%/(2% &.!'%&0 /> 0 $" !  0 && &&%'? % !" &1 %(++>60 ' 0 >6 ! '  )($%' /2 ' 0 ! 2 '. 0(& (%+ /  1!2  0  .' )1+(%' / )1 '/% .!   

!/%'?+>" % !/ ! /!/ + %'(//% %'$(/ > 0 && &&%'? % !

 0  ! 2 '.  (11!( 0 / 0  '

$  () 11 ++(  !%.'(+ * +0%  '

0C<  6  +0%," 60 /%&$%&& / 0  (11 (+ 2%/  !/ !/( /AB//% %'(++>"% ($  '

+.&%'

 %" 0  ($.'

 %& (// / (& .' )1+(%' / )1 '/% .! " & %++

0(!(

! 0  )1 '/% .! %'

.!! /6(&' 0 =



('/  %'?&" 0 (&& && 6(& '

% + / +(%$ / /.

%'60%+  $1.

%'?% &%'

$ .'/ !

%'&('/ 

 6 0  ! 2 '.  0(& (11!( 0 / 0%& .!

0(++ '?%'? 0  !/ !& /( / AB 1(&& / %' 

(& &> 0 " +0% 

!$ 0  ! &1

%2  1+ (/%'?& ('/ 0  & ('/&

(5 ' >  0  1(!

% &" ++6%'? 1%'

& $ !?  !

'&%/ !( %'

*(, G0 0 ! 0 (//% %'8"E"E49$(/ .'/ ! &

%' 8 

 > 0  && &&%'? % ! %& + ?(+H *, G0 0 !

(&0 1(>$ '

 &(+(!> (& .' )1+(%' / )1 '/% .! (++&.'/ !&

%'B

H

%'

 - (!' / .'& +(11 (!%'?! 0 ! 2 '. &.$%

0 ! 2 '. 0(&!%?0 +>%'25 / 0 1!2%&%'&

8

"%'(&$.

0(&" 0 (&& && (%+ /  & (+%&0 ? '.%' ' &&" ! /% 6!

0%' && ('/ %/ '

% >  (&0 ! /% & ('/" 0 ! ! "(//% %'8"E"E49.'/ ! 0 (! &(%/

 &

%' %'  (+ %'

$   0  (&& &&  0(/ !%?0 +>  ' $(/ 3! 2 !"% $(5 &'/% ! '

"% 0 !

%1 &!$%'? 1(!

  %'

$  (!  (5 ' (& /'( %' ! .' )1+(%' / ! /%  0.&" 0 !/ !&1(&& /> 0 11 ++( .

0!% % & +6(!  +%(+   & (&%/  ' 0  0 !0('/"+ (!' / .'& +(11 (!%'?! (&& &&  &.$% & 0  11 ++(  .

0!% % &  +6 0(2  !%?0 +> /%&$%&& / +(%$  0  ! 2 '.  0+/%'? (&& && 0(&/.+>1!2 / 0 1!1 ! '

!% &6 ! $(/ %'

0 ! + 2('

! ?%& !&&06%'? 0 / 1&% & 0 ($.'

6%

0.&" 0 (11 (+ 0 ! 2 '.  /%&$%&& / G  0(2  ?%2 ' .! 0.?0 .+ '&%/ !( (!?.$ '

&+ (!' / .'& +! 0 1(!

% & ' 0  1! & '

(& " 0  1! $%& &   6(& & (!

0 / ' EB#  .!%'? & (!

0" /'( %' !

%1 & ($.'

%'?   8"E"EE49 6 !  & %D /    1(! % .+(!& ! (//! && &6 ! / (%+ /.

%' (&0!

%1 & $ '

& 0!% ;('&(+"  '%! 

.'

('

 ('/ 0!% (&01(+ '('/" 

.'

('

 6 !  !

!/ /" 60 &  60 ' 2 ! (&& &&  & % > 0(& ' ?( %2  (&0 (+('

0  0(%!$(' 

0 !.& 0(&%'& !.

/%2 !

(&0>1! 1(!%'?(5  (&0 !

%1 &6 2 !"+( !'">.!'%&0%'?(%/(2% &" (2  1 !&'& 0(2  ! &%+ / !$ 0 %! (!+% ! 2 !&%'&   0  && &&%'? % !/%/' 1+( ! +%('

' 0 %!! &%+ /2 !&%'"

 %'(&$.

0 (&"  0 %! (!+% ! & $ '

& +( 5& ('>  /.! && !

0! (  0 ! &1'/ '

(&& && %&(! ?%& ! / .'/ ! 

%'

('/" 0 ! ! "% %& +(%$%'? ) $1 .'/ ! 

%'&  ('/  

  6 2 !" 60 ' %  %& & (+%&0 / 0   !

%1 & !$ 1(!

  %'

$  ('/ .'/ $ '

%' /%' 0 (

.'

5&"%'  2 '

.(+% >".'+ &&('/ .'

%+" 0 ! %&('>$( !%(+4 2%/ '

'!

!/ &06 ($.'

6(&&1 '

' 0 =

 "% %&' / /.

%+ 

%'

 - (!' / .'& +! 0 ! 2 '. &.$%

1(>$ '

&(+(!>%' (&0"2 !('/(2  0 @. ($.'

6(&$(/  0 /

!&4& (60% 0 2 '/%/' ! +

%' 5&(

.'

0(  %'?&"(&.$"E"AE49%&  

'&%/ ! /(&%'

$ ! 0 %'('

%(+> (!.'/ !

%'B

 ' 0  0 !0('/"+ (!' / .'& +(11 (!%'?! (&& && &.$% & 611 ++( .

0!% % & +60(2  !%?0 +>/%&$%&& / 0 (11 (+ 0 ! 2 '.  ' 0  %'& ('

(& " 0  (.

0!% % &  +6 & !2 /

&%'

6 /

!&" '($ +>" !;0+.6(+%( ('/ !  ??(!6(+6 !  '&%/ ! /  0(2  '  ' $(/  ('> 1(>$ '

%' (&0('/ $(/ 1(>$ '

 "49%'& (/  8"49 %' (&0" 0 ! ! " 0  (11 ++(  (.

0!% > ($ 

'

+.&%' ! $(%'%'?E/

!& .+/' 0(2  ' $(/  1(>$ '

 %' (&0 %' 2% 6  0  (%/(2% & .!'%&0 / >

0 $" &1 %(++>" 60 ' 0 > 6 !  '  )($%' /  !  && &&%'? % !   //% %'(++>"  ($  '

+.&%'

% 0 ($.'

%&(// /(&.' )1+(%' / )1 '/% .! "& %++

0(!(

! 0  )1 '/% .! %'

.!! /6(&' 0 =



('/ 0 ! ! " 0 (&& && %& '

% + / +(%$/ /.

60%+  $1.

%'?% &%'

$ .'/ !

%'&('/

   (&% $(>" 0 %'/%'?& 0 (.

0!% % & +6(! ' + ?(++> &.& (%'(+ " (.&  0  $( !%(+4 2%/ '

  ! 2 '.  6(& /%& (!/ / $ ! +> ' 0  1! $%&   &%'

(! &(%/ 6/

!&6 ! ' .'/  1(%/&(+(!>%' (&0 !1(!

+>1(%/"2 !('/(2  0 @. ($.'

"(&/ 1%

(2 " 0 ! ! " 0  ! $(%'%'? E /

!& 6 !  (+&

'&%/ ! /  ' 1(%/&(+(!>%' (&0"60% 0%&(

.(++>('/ + ?(++>%'

!!

 .!'%&0%'?(%/(2% &>E/

!&/ '>%'?

0 >/%/' ?

0 &(+(!>%' (&0/ &' $ ('

'

'

 '

&! $(%'& % 0  '

%!  2%/ '

%& '&%/ ! /" 60%+  (/=./% %'? 0  $(

!  G% 0.

)($%'%'? '

!' / /

!&4& (&" (&  06 % ('   %' !! /   0 > 6 !     '&%/ ! / '  1(%/ &(+(!> %'

(&0"2 !('/(2  0 @. ($.'

6 2 !" 0%&(

%& +( 5%'?%' 0%& (& 0.&" 0 %'/%'?& (&& &&   %'? ( 0  .' )1+(%' / )1 '/% .!  %& ' 0(!? (+ 

.'/ ! &

%'&  ('/  

  (!  '  + ?(++> !!

(.& .'/ !1!2%& &

%'B

($.'

60% 6(&.' )1+(%' / )1 '/% .! 6(&  (// / 0 %'

$ 

0  (&& &&  2 ! ('/ (2  0  %'

$  / +(! / > (&& &&  ('/ &0(++ '    (++6 / (& ( / /.

%' .'/ ! ('> 0 (/%'

$  '

+.&%'

%'

&&('/ '2% 6 0 (! &(%//%& .&&%'"6 %'/ 0%& (&1

  0  $(

! 0(& '   ' '&%/ ! / > 6 11 ++(  .

0!% % &  +6 %' 0  +%?0   0  (! &(%/ & !2( %'&('/(

!/%'?+>" 0 1! & '

(11 (+&(! (++6 / 0  !/ !& /( E8488 ('/ AB" '' ).! &  ('/ A" ! &1

%2 +>" (!  &  (&%/  ('/ $(

!%&! $('/ /( 5 0 $$%&&%' !'

$ () *11 (+&,9" -./0%('( ! (5%'? ! &0 / %&%' %' 0  +%?0   (! &(%/ & !2( %'& 6% 0.

  %'? %'+. '

/ > 0  (!+% ! !/ !& 0  *, &0(++ / %/  0  $(

! (! &0 %'

!/('

6% 0+(60 (11 (+&& ('//%&1& /(

!/%'? * 3 ,  

 !"# *;

3 3-, ;/