Ram Karan Th Lr v. Financial Commissioner And ANR
!!"#$%$ &$#'( )*((+&
,$ &)& +!
-
+&&+!$ ./ !
$1$!)$. !# !'($ 2 /34 56/6 /34 56/ 7//6 $&$!' ,+8
+!*(.#1% '$.
'($ !' :::
- (+&+!'
2%) ' -)!#$ - )&$; '($$''$ & '$!'( <$$! +-$#<0'($-$* - $9 $&$!'
'+1$
! * +!&''($ #$ # '$#
=
9 &&$#<0'($-$ !$#+!*-$5)#*$+!> ?@
=
+-$#<0
!"($A9+ $##) +!*'($9$!#$!%0 '($" +'9$'+'+!.
"(+%( $ #& &)!#$
!
" #$% #
$$
&$% $#
$"
'
($ !'( # -& +-$# $1+$" 99-+% '+! =
&$$8+!* $1+$" '($& +# #$ ."(+%(( &<$$!#+& +&&$#<0'($-$ !$# +!*-$5)#*$1+#$ #$ # '$# =
."(+-$<&$ 1+!* &)!#$ 2 () *+#*,-# %
" .
#
.
% # ,,+* *,- % %%%
$$% &# %$#
"
$% ) *+#*,- #
$% "
" $ & # %$# %
% %
"
/
'
($ $+&#$- 0 =@# 0&+! +-+!*'($+!&'
!' -. !#'($
!' ( & +-$# ! 99-+% '+! =?2
%!#!+!*'($& +##$- 0()*('($ $+&!&)
+%+$!'* )!#'%!#!$ '($& +##$- 0.0$'"$( 1$($ #-$ !$#%)!&$- '($ !'! $ +'&
!#( 1$*!$'( )*('($+ 9)*!$# #$ 9 &&$#<0'($-$ !$#+!*-$ 5)#*$ 6!#+&9)'$#-0. ' !$ &'
*$.
! "
& 99+!'$#
< # 1+-- *$+ & - .$(&+-( !$& .+&' +%') )8&($'
.<0'($ --$%' /+& 99+!'
$!' "
& %!
+ $# )9' '($ +!
-
+&&+!$ /"$1$ . #$ & (+& 99+!'
$!' &
< # <0'($
2=2
)'( +'+$&<$-""$ $&$' &+#$<0'(+&%) '1+#$ #$ # '$# B
!!$A) $2 9 &&$#+!>
+-$#<0
C<+ +!*( $&9!#$!' ($ $+! !#'($
''$ "
& $
!#$#''($+!
-
+&&+!$ ! $
!#.'($+!
-
+&&+!$ .
'$ %!&+#$ +!* '($1 +)& &9$%'& '($
''$ . +!%-)#+!* '($($ -'(
!.
99+!'$#
C<+ +!*( &
< # '($1+-- *$
!%( --$!*$# '($& +# #$ <0 +-+!*'($" +'9$'+'+!> ?@
=) +!* '($9$!#$!%0 '( '9$'+'+!.($#+$#%% #+!*-0.'($-$ !$#+!*-$5)#*$ <&$ 1$#'( '+!1+$" '($#$ '( '($9$'+'+!$ #) +!*'($9$!#$!%0
'($" +'9$'+'+!.!% )&$ %'+!&) 1+1$&''($-$* -($+ &
! >$#!' +!# !0+--$* -+'0+!'($& +# #$ ' &'( '
'($+!&'
!' -( &<$$! +-$#<0'($ !')!#$ !+-- #1+&$!%$
!+&!' +- <-$ 99+!'
$!'
< # &+!%$($( &#+$#.
'($ #$ '($ +!
-
+&&+!$ 99+!'+!*
C<+ +!*(
< # '($1+-- *$% !!'<$&$' &+#$ !#'($" +'9$'+'+! +-$#<0
!!"#$ #( & +*('-0<$$!($-#'( 1$<$% $+!
)%'))&<0 '($-$ !$#+!*-$5)#*$ $ +'+& +&&$# ! "
#$%
! "
!#C