← Library
High Court of Punjab and HaryanaLPA/1515/2019disposed of

M/S Kartarpur Cold Storage And Ice Factory v. Assessing Authority Cum Secretary And Others

2020-01-31Mr Justice Rajiv Sharma,Mr. Justice Harinder Singh Sidhu5 pages

        

  

 

       

   !"#  $%& '! ( * + "

& '!    , -''

.

! -  "/!0/(  "

$1

00

 ,   '

   

  !"! #    ! !! 

  $(2"3,4 -

 ,  !! #  6,7



 -''

,

 )  , 2!)0  89

    :$%& '!  ( * + "-  "/!0/(  "

$1

00

 , :

4, "

4 '

   " ,

 40    , 4 '

    ;!,)    < /=' " ,  "/!0/(  "

$1  00

 , 4, "

>  %/, 

     ! ! #< = !2

  -)! ! ! $1 <3 =!

 8< ,  : ,  8 ! =:= *   #?9# <- @!  /8? /9= 4, "

   " ,

 )  ,   , 

0  #  0 !'  36 & '!  ,  01  $1  00

 , "* 4 !

 #4,,4!'

###* 

4 ,  ,  ,

) "  ! )!   9 ,  " $1  00

,!

 0    + 0::! ! #<=

 8 !   01) 0    ,  '

   08

89 * !

 0      ) ,

  '">  %/01

'

 "6, !0 , '"  )   2   0 "

,  , 4  0' $1  00

 , - A ,  '   ,

  4,,0 " 01) " 0  A ,  ,  , 

) "'

 , )

  ! "A ,  ,  , " ) !  99 9A ,  , 4  '!, )



4 ,)  - 0    

4' 6,     , ) ,) 

0   4 '

  4,,, 

0 

  * 4 ,   

$   #4 "  )! ! ' !   ,0  '!, )! !' ! 

'

 ",

4 )"0'

  )     " )  " )0'!) !   

                 

 !"#   $ %  &' 



    #    # 





     

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

 #  *+',-    *!- /    0,!$



  #  *'0 -    *- $

)  # %     *,&&- ''!')#           %  

# #   

1  #      



      

 1        *&,,-     .     *&,,-  *23#      #.#*,&&-  

%  * ,

" 4      5 . 6  "*  &#  #   *&,,-  *  * ,

"   7  ,

")      

   

         ,"        0"   

  %   %           

%    

   %  8             .   #        4



  

%     #                                      )  #

             /  #    . # 

%  

   # 

 

                              %9 # :  (

#       ;+! ,                     %     

   *  

  "

9 # :  (



 %             .

 +&'5         

    

!"5     4     5 . & 

%

  %( %5 .:     #

%

 



       

   )      .

   

+&'  #



  % 



 +"   #  %  #  

"#      

 #    .  

 % <9<=   



     (     8 8 ,  ,  , 

!  0" ) " '

  "

4 )   >   !" )

 4 ,  ,  )  ,  7  ()  !)

)) ,

 ,  +   0 ,  0  ,    , 0  9 4

 ,  , ! ,   ,  ' '

   4, 0'

) , '

 "

 '

 "   0  ,

!!

,

0'



0 ! #< = 4,,!  )      

  

     ,"   0" 

  % %   

%    

  %  8

   ' )  

  ,  ,

0'

  '

 "0 "+! ,  

  ,  '

 "  '      ,  00!0  '

 "  ,  0"    0'

 4 @'   ' !

 , !

4

'

"   - )"

   0'

 

'

 " ;!, 6,  "0"  ;!

  4 , ) 0'

  '

 " ))  ! " , )

  )"'

 &"! ' & !! '

     ()*(+,$#

) , ('

1)%  C ,  '

 

%