High Court of Punjab and HaryanaLPA/403/2015disposed of

Ashok Kumar v. The Financial Commissioner Revenue Punjab And ORS

2015-11-03Mr. Justice J.S. Narang,Mr. Justice Hemant Gupta6 pages

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

"(-.),%

##$$ "/ ","$01 ),,$/ *+

""#, "0""),%

""#,

" ( 2 " "##$ ,"'$ 3 " ,", 1 ","4* ,1! ,,

"+5 $", 01$6 ,1 ,!,'%$7"8 8

. +" 1 +5 ##$$ ." """ 9 1 ",",, 8 :

#,+5# 5 '!!")&"<# ",&$'!!"(% ) *+)

,1"

)= ">:)"#%$5 ?!"1 "! "", 9 #,! !+ !+"," -1 (! %$$1 0$! 0 ) #" ##! .!+",".,##$$ !"

$,##$5+ " ,#""+, # "#,$1.

")!,##$+ " # 5'!!")&"<# "

. "9 #"$! 2 ##$ . "!,+5 # 5'!!"0 +>%$1") &<$ " $,19 "5 !"0 +>%$1") &<$ ) , , 1 9 "5 !") ##$ "9 "5 2 $,".

) " @$9 ."2 @$9.", ! 19 "5 ,

#"$!

;. "+15"," "! " '$$") "1", '9 # +! ##$+5 ,1 ,,) "'$$"&"<# ")

",,##" 5 #",%,",",, 8 :

= ">,#, !" $$.1"! >

#$%&'

( ) (( ! " * "

( +%,- % * "

)

( + %,-

..#/

0 #"##$$> !")$,",",, 8 :

+ "'!!")&"<# "%)&"<# "). ) %,",",,

,",",, 8 :

,"!, + "'$$" " , ",",,

. $$1,+561, ()"#, ")+ " &$'!!"(% ) *+). )%,",",,

= ">: #, ##$) , ","

'!!")&"<# ","",",",, 8 :

= "> "'$$" #"##$$ $,'%$7"8 8

9 1 ",",,

, 8 :

#,+5 &$ '!!" , " '$$") "#%$5) , "" ",",,

#,+5'!!")&"<# "

%)&"<# ").

) ",) +,!,+5 $", 01$6 ,1 7 % ",$", $ #"

?"1 ,+ $ ##$$ "," $",01$6 ,1+ ,, ",",,

#,+5 '!!")&"<# "%)$+$+"", + ##$$ $, + "+ , 5 !% "1", ,#"$!+5 @$9.",)% ".) %. "#, ##+, $" = ( $ "# $ "%, +5 " "!

1" $ "$%$#!- !,,) ) ##$$ $5,, "##!!+"," %$$1 ""5)+ $ 1"#,) "1 , $",$ ",+ ,) ) +,+, $",) " ") ,, "$ "9 ",+,", "##!!+"," " 11 " 1 "," #, +5 (% ")"#" "'$$" ,",",9 "5 ##$!,+5 ##$$ !"1 " ! .

#"%, ! "!! 1##$. #""+, !+ , $,19 "5 , %"5 $$1 ##$) !. ,+* "

" #$ @$9 ." 2 @$9 .") , "#,1 ," #""

") , #"$!. +1"," "! "'$$") "#2 " '$$").

$,#1 !"%,",",, 8 :

),,

%.","1", 9 "5",", ##$

##$$,,)#",, % !". "1", $>" " "#, 9 ", '!!")&"<# "%)&"<# ")$ $,1 " ! .

9 "5 . ",", +5 # 5 '!!",,,55 1"1",9 >

$,1 9 "50!" ",",,

#,+5&$'!!"(% ) *+?! #",1 "##! !+"," %$$1"#,1 5" ;, %$$1 +. !+"," "," #, +5 (% " $ , ""$"+ "+,#, !"?

","!# 1, #",1"$$., ) !"$ $5+ $, # " " "+$5).

.$$+ "1",) # #+ $ "#, $", $

5 # !"+ 1 #",1, ++" 1 "", .

##, 9 "5",",+5 "'$$" "1", 7" ,",%. , * . $,+ .$$"%, #" "##! !+"," %$$1 0$!0 ,",+ ," , "+5##" 5 $$.,$$$1+$,,$ ,1 ##$$,"#,

) )#"# #", =" $$

", ##" 5 "'$$".1 !" ,, ,!$ ,#,$5 .

"#",$$. ? 9 ).# ##$),",",,

#, +5 $", 01$ 6 ,1) $ "," ,,

#, +5 &$ '!!" (% ) *+ , ,# ##$. ,""'$$"", #",1 "##! !+"," %$$10$!

!" $",5+,$5, "+$5) #, , =#, " '$$" $$ $ #" =#, $5#+$ ?%. ,#$ "##$)!$$ ##$)#,1 5)"",", " ,",#,

? ," ! )#""$ +" ". * ! + * " +