Harinder Singh v. Ld Financial Commissioner Punjab Chandigarh
!
" !
!#$% (%)*+*&,
- -
#.*,(%.
/*,01 ------ %$*$*&,%.
2%.+3+
66%#4+7 3,8#9 &$1%.+ ------
%+6&,(%,$+
: ; -
/ /
.%+%,$ .- /-<- /*,04#7 (=&)#$% 6%$*$*&,%.-
- - /
-
- %$*$*&,%.
#.*,(%.
/*,01 '*4%( 3,(%.
.$*)4%+ &,+$*$3$*&, ,(*#7 *,$%.
#4*#7 +%%?*,0 ,#$3.% )%.$*&.#.* +%$$*,0
#$*#4# !*=*+*&,7 #$*#4#
+1&.$ :!*=*+*&,#4 &55*++*&,%.: >1%.%9A
/#,0.3.
+1&.$ :&44%)$&.:7 /#?.&(*7 %1+*4 1#>#,*0#.17 !*+$.*)$ /#,0.3.C
(%)*+*&,-
-
6.#A%.
+%$$*,0
B7
66%#4+7 3,8#9
+1&.$ :
&55*++*&,%.:7 >1%.%9A '*4%(
(*+5*++%(-
- .*%'4A7 &, (*+5*++#4 /1.* &9*,(%.
/*,017 6.%=*&3+ /#?.&(*7 6.&)%%(*,0+ >%.% *,*$*#$%( '*44*,0 =#)#,)A-
, 63.+3#,)% 6.&)4#5#$*&,
53,#(* )#44*,0 36&, #664*)#$*&,+ '*44*,0 =#)#,)A7 #664*)#$*&,+
*,)43(*,0 &,%
!#=*,(%.
/*,017 >%.% .%)%*=%(7 #))&.(*,04A7 $1%*.
#,$%)%(%,$+ >%.% 0&$ =%.*'*%( '.&5 4&)#4 6&4*)%-
$.#,+6*.%+ #*9 %1+*4(#.7 %1+*4(#.
>%44 /39 #0*+$.#$%7 1#>#,*0#.1 .%)&55%,(%( ,#5% #66&*,$5%,$ =#)#,)A '&.>#.(%( &44%)$&.-
- #66%#.+ $1*.( )#,(*(#$% /&58*$ /*,01 (*( #66%#.
9%'&.% #*9 %1+*4(#.7 1#>#,*0#.1 )#,(*(#$% !#4=*.
/*,01 >*$1(.%> 1*+ )#,(*(#$3.% '#=&3.
6%$*$*&,%.#.*,(%.
/*,017 &,4A .%5#*,%( '.#A #66&*,$%( /#?.&(*7
-
-
%+6&,(%,$
!#=*,(%.
/*,01 )1#44%,0%(
'*4*,0 #, 9%'&.% &, 64%#
%,$*.% 6.&)%++ #66&*,$5%,$ )#..*%( #, *44%0#4 5#,,%.
)&,,*=#,)% 4&)#4 6&4*$*)#4 4%#(%.+-
+$#$%( 4*=*,0 .#$1%.
.%+*(*,0 /#,0.3.
)*$A +3)17 1%
#=#*4#94% =*44#0%-
+$#$%( ).*5*,#4 .%)&.( 9%4&,0+ /1*.&5#,* ?#4* !#4 #.$A-
- 1% *$+
)#5% )&,)43+*&,
6.&6%.4A %@%)3$%( #$>#.* $1%.% >*$,%++ >1&+% 6.%+%,)%
%@%)3$%(-
))&.(*,04A7
(*.%)$*&,
#$ #66.&6.*#$% 4%=%4 *,=*$*,0 #664*)#$*&,+ '.&5 *,$%.%+$%( 6%.+&,+ #66&*,$ %4*0*94% )&56%$%,$ 6%.+&,- -
%*,0 #00.*%=%(
6.%'%..%( #,
B 9%'&.%
>1*)1 (*+5*++%(7
B- - , #'&.%5%,$*&,%( )*.)35+$#,)%+7 '*4%( .%4*%'
+7 ,&$*)%( #9&=%-
- ;%#.,%( +395*$+ %..%( '#)$+ #44&>*,0 6.%'%..%(
>%44 .%#+&,%(
;#59#.(#.-
(34A %''%)$%( .#6#$ .&8,#5#)1# (34A .%)&.(%(7 '*,(*,0 .%$3.,%( 6.&6%.
%''%)$%(7 >.&,0 #.9*$.#.A-
5&.% 5%.*$&.*&3+ $1#,
-
&,)%
1#( #664*%( =#)#,$ 6&+$ ;#59#.(#.7 1% 1#( 4&)3++$#,(* )1#44%,0% &.(%.- ))&.(*,04A7 *$ 6.#A%( *5630,%( &.(%.+
.%+$&.%(-
B1#=% 1%#.( 1#=% 6%.3+%( 6#6%.9&&?
1*+ #94% #++*+$#,)%-
- &,)%(%(4A7 #66&*,$%( /#?.&(* *$+
1% &,4A )#,(*(#$% '.#A-
%+6&,(%,$
)1#44%,0%(
*,$%.
#4*#7 &, 64%# 6.&6%.
%''%)$%( =*44#0%-
1% 36&, )&,+*(%.*,0 5#$$%.7 )#5% )&,)43+*&,
%@%)3$%( 6.&6%.4A #))&.(#,)% $1%.% >*$,%++ >1&+% 6.%+%,)%
%@%)3$%(-
))&.(*,04A7 4%#,%( )#..A
#66&*,$ %4*0*94% )&56%$%,$ 6%.+&,-
1%
361%4(
*$+
B &9+%.=*,0 3,(%.
!"!"
B
# $ !%" !" & ' # # $$ $ (
!%"!" )* * +
$,
' $ -
$
& *
$
$ $ * $
$ $
$
. /
&
!"!" $
' '
$
0
(
1 - ;%#.,%( #66%#.*,0 '#*4%( (*+4&(0% '#)$3#4 &9+%.=#$*&,+
*5630,%(
.%'%..*,0 #,A (&)35%,$5#$%.*#4 >1#$+&%=%.-
(*+63$%( .%6&.$ .%0#.(*,0
(&%+ )&,$#*, +*0,#$3.%+ #,A >*$,%++-
3.$1%.5&.%7 6.%83(*)% >&34( )#3+%( )#+%
)#..*%( #))&.(#,)% '*44*,0 =#)#,$ 6&+$ /#?.&(* >&34( %,$*$4%( #664A =#)#,)A #'.%+1- - & &$1%.
#.035%,$ .#*+%(- - <%%6*,0 =*%> #'&.%5%,$*&,%( '#)$+ )*.)35+$#,)%+7 (& '*,( #,A 5%.*$ +#5% #))&.(*,04A (*+5*++%(-
- 6%,(*,0 #664*)#$*&,
+7 *'
#,A7 +1#44 +$#,( )4&+%(-
/
!
- -
+8?+ 1%$1%.
+6%#?*,0.%#+&,%(
"%+
& 1%$1%.
.%6&.$#94% "%+
&