← Library
High Court of Punjab and HaryanaVATAP/176/2013dismissed

M/S Ab Sugars Ltd v. State Of Punjab & ORS

2015-07-15Mr. Justice A.B. Chaudhari,Mr. Justice M.M. Aggarwal11 pages



         !"##$%&%'()"*+,-. ) /&0+1!2&3"4 55#,,!'"& 6#2&+& 0"!"# +'7!8!'4!'"*#2  #&5'4#'"&

CORAM:

HON'BLE MR. JUSTICE S.J.VAZIFDAR, ACTING CHIEF JUSTICE. HON'BLE MR. JUSTICE HARINDER SINGH SIDHU.

 9*#"*#2 #52"#2&,$!,5!5#2&:!-8#!,,;#4"&##"*#7+41:#'"< 9*#"*#2"8#2##22#4""*# #52"#2&2'"<

9*#"*#2"*#7+41:#'"&*+,48#2#52"#4%'"*#%1#&"< 

2#&#'"( 20!'4##5-!,.46$!"#.2"*#!55#,,!'"& 2 %-+&*=!'"!%'.44%"%'!,46$!"##'#2!,. +'7!8. 2"*#2#&5'4#'"& >>>> S.J.VAZIFDAR A.C.J. *%&%&!'!55#!,+'4#2&#$"%'?"*# +'7!8!,+#44#4 !@$".

)!1!%'&""*#24#2"*#!,+#44#4!@2%8+'!,. +'7!8 4!"#4  



? +5*,4%'1 "*# 24#2 5!&&#4 8- "*# #5+"- @$%&#  !@!"%'::%&&%'#2 55#!,& A %2&"55#,,!"#+"*2%"-4%&:%&&%'1"*# !55#,,!'"B&!55#!,!1!%'&""*#24#2"*#&&#&&%'1 %$#2  *# !55#,,!'"& *!6# 52#&&#4 "*# ,,;%'1 C+#&"%'&. ;*%$* !$$24%'1""*#:.2!%&#&+8&"!'"%!,C+#&"%'&,!;(A %  D9*#"*#2'"*#!$"&!'4%'"*#$%2$+:&"!'$#&"*#$!&#."*# ,#!2'#42%8+'!,;!&7+&"%%#4%'%1'2%'1"*#7+41:#'"/& 8%'40+1!2%,,&!'4,,;%'1"*#7+41:#'"/&!1!"7%" 0+1!2 %,,& $!&# 4#&5%"# "*# !$" "*!" "*# %&&+# !'4 !$"& %'

 6%'40+1!2%,,&$!&#!2#!,:&"%4#'"%$!,""*#%&&+#&!'4 !$"&"*#52#&#'"$!&#< %%  9*#"*#2 %' "*# !$"& !'4 $%2$+:&"!'$#&  "*# $!&#. "*# !55#,,!'"%&,%!8,#"5!-"!@'"*#5+2$*!&#&+1!2$!'#+'4#2 "*#526%&%'& +'7!8#'#2!,0!,#&!@$".EF?.;*#'"*#

+'7!8 0+1!2$!'#

#1+,!"%'  +2$*!&#  0+55,-  $". E) %&%'2$#;*%$*%&!&5#$%!,$"<G

 *# &&#&&%'1 %$#2A#5+"- @$%&#  !@!"%' ::%&&%'#2!'4!,+#44#4!@2%8+'!,2%1*",-*#,4"*!""*#!55#,,!'" %&,%!8,#"5!-"!@'"*#5+2$*!&#&+1!2$!'#+'4#2"*#526%&%'&"*#

+'7!8#'#2!,0!,#&!@$".EF? 2&*2"H 0$"B %'6%#;"*# 7+41:#'"!8#'$*"*2##,#!2'#4+41#&"*#0+52#:#+2"%'  

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

+ ;*%$* ;!& ! 7+41:#'" ' "*# 6#2- 526%&%'& ;*%$* !,, 2 $'&%4#2!"%'8#2#+& F 20!'4##5#,."*#,#!2'#4$+'&#,!55#!2%'1'8#*!, "*# !55#,,!'". *;#6#2. $'"#'4& "*!" "*# !+"*2%"%#& +1*" '" " *!6# ,,;#4!'4"*!";#+1*"'"",,;"*%&7+41:#'".!,"*+1*%";+,4 '2:!,,- 8# 8%'4%'1 ' +& !& "*# 0+52#:# +2" !%,#4 " $'&%4#2 !' !21+:#'"';2!%&#48#2#+&!'4;*%$*.%"%&$'"#'4#4.%&&+552"#48- !'"*#27+41:#'""*#0+52#:#+2"%','

&#

 "#$ % - (&#(% )))

.%/%! !%

 ) 9# !2# +'!8,# " !12## ' +2 6%#; ;# !2# 8+'4 8- "*# 7+41:#'""*#0+52#:#+2"%'/&!1!"7%"0+1!2%,,B&$!&# &+52! !& "*#0+52#:#+2"%'"*%&$!&#4#!,";%"*"*#6#2-526%&%'&;%"*;*%$*;# !2# $'$#2'#4 *# C+#&"%' "*!" !2&# %' "*!" $!&# ;!& ;*#"*#2 "*# 5#"%"%'#2A&+1!2 :%,, ;!& ,%!8,# " 5!- "*# 5+2$*!&# "!@ ' "*# &+1!2$!'#

5+2$*!&#48-%"2:"*#12;#2&*#2#&5'4#'"&"*#2#%'$'"#'4#4"*!" &+1!2$!'#;!&#@#:5"#42:5+2$*!&#"!@%'"#2A!,%!%'6%#;&#$"%'FA "*# 0$"*#0+52#:#+2"'"#4"*#4#%'%"%'&%'0#$"%' "*# 0 $"  "*# "#2:& 0#% %1+ 2#1 2. 3(%1  2 %1 &# 2 &$%B*#0+52#:#+2"!,&'"#40#$"%'F"*# 0$";*%$* ;!&"*#:!%'$*!21%'1&#$"%'!'4&#$"%');*%$*4#%'#&"*##@52#&&%' H"!@!8,#"+2'6#2B0#$"%'&F!'4FA"*# 0$".;*%$*;#2#!,& '"#4.%'&!2!&"*#-!2#2#,#6!'".2#!4!&+'4#2(A  

       

                            



 

                                         

      ! "  #$

 % &'() !

                                   

             

    

*  

 



  

*+

,                  -

   *        .  #

   / 

             -

*    .  #

  

          -       . #

                     

     

   

  0 *        

     

  . #

            

         

   

  0  *    . #

                   

     

   

  0     

    

             

      $&%   / "

   1*   *# C+#&"%' 8#2# "*# 0+52#:# +2" ;!& ;*#"*#2 "*# 5#"%"%'#2"*#2#%';!&,%!8,#"5!-5+2$*!&#"!@'"*#&+1!2$!'#5+2$*!&#4 8-%"2:"*#12;#2&"*#&+1!2$!'#*%&%&"*#6#2-C+#&"%'8#2#+& !&;#,, !2!12!5*&F.!'4 "*#7+41:#'"2#!4!&+'4#2(A 2#            

   ) 3-     

           - 

 

* 0       -    



        



       3 -*# 

     3 -   ) 2,                     



    

    4*5 ,       * #               



           3-         

 * #                3    25   2  5*0 

                            /  

          3-*             /   $  /                    

%   3-       /   3-   

       /* 0    

    3-      * 0     



6   6            

     

         * #          

        

  6  

                

   * #              * 7        3-      ) $%    $      %             - 

  8 $%9         

   8 $ % #         :   *          $ % $

% $

% $ %* 0              3- 

    

 



 *         



  

   

     * 0                   -* 0                              

           * 0                     

              $ 



      % 

      *                 

            $**          

  % 

       

 

       *  0            

         ; #     6  3$&%* 3$&%                * <

             

                      $= %   3 *0               

 

              

                  6     



 

 

 * 0            

6      6 





           -* 0   

              3$&%* #           *    3-     

    -  

        * #            3$&%       

       



   *5   2#,2%1*",-4%4'"#6#'$'"#'4"*!""*#7+41:#'"%&'" !55,%$!8,#""*#$!&#8#2#+&#.*;#6#2.$'"#'4#4"*!""*#0+52#:# +2" 4%4 '" $'&%4#2 "*# !21+:#'" ;*%$* *# 4#6#,5#4 8#2# +& # $'"#'4#4"*!""*#5#"%"%'#2%&'",%!8,#"5!-"*#5+2$*!&#"!@+'4#2"*#

+'7!8 #'#2!, 0!,#& !@ $". EF? !& 5+2$*!&# "!@ %& ,#6%#4 +'4#2 "*#

+'7!8 0+1!2$!'#

#1+,!"%'  +2$*!&# !'4 0+55,-  $". E)  # &+8:%""#4"*!""*# +'7!80+1!2$!'#

#1+,!"%' +2$*!&#!'40+55,-  $".E) 8#%'1!&5#$%!,#'!$":#'"2,#6-%'15+2$*!&#"!@#@$,+&%6#,-' 5+2$*!&#  &+1!2 6#22%4#& "*# +'7!8 #'#2!, 0!,#& !@ $". EF? # +2"*#2 $'"#'4#4 "*!" ' ! *!2:'%+& $'&"2+$"%'  "*# "; $"&. "*# 0"!"#$!',#6-5+2$*!&#"!@'5+2$*!&#&+1!2$!'#',-+'4#2"*# +'7!8 0+1!2$!'#

#1+,!"%' +2$*!&#!'40+55,- $".E) '&+552""*%&

$'"#'"%'. *# 2#,%#4 +5' "*# 7+41:#'"  "*# 0+52#:# +2" %' ,' &#

 "#$ % - (&#(% .  *# 0+52#:# +2"%' "*!" $!&# 4#!," ;%"* "*#%*!2 %'!'$# $".E?!'4%*!20+1!2$!'#

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

                

 

  

       * #       

              3'$(%    *0     

                        3'          

    

     -      /        * 0           >     

 

   -             *#          3'$&%$% 

       

  

   -      

    

  3  7 *,              

      3'$&%$%        

     3    7        *     3'$(%                       $>%   

    -      /         $(%    3'                 $&%$%    3'    

 ? 

         -    / *    '            

     -   /     

            $&%$%    3'  

 ?  

8                  :"  7*                                $&%$%   3' 

       -   /     *5 ? 9#;%,,!&&+:#"*!""*#8&#26!"%'&"*#0+52#:#+2"%' ,'

&#

   "# $ %   - ( &# (%  . !2#  !&&%&"!'$#""*#!55#,,!'"":!-*!6#8##'5&&%8,#2"*#!55#,,!'"" 2#,- +5' "*%& 7+41:#'" " 42!; !' !'!,1- ;%"* "*# 526%&%'&  "*# #'!$":#'"& "*!" !,, 2 +2 $'&%4#2!"%' ;#6#2. "*# 7+41:#'" %'   

 !"#$ %  &' &+52! %&4%2#$",-'5%'"" 4#!," ;%"* "*# 526%&%'&  "*# 6#2- #'!$":#'"& "*!" !,, 2 +2 $'&%4#2!"%'"$!''"8#4%&5+"#4"*!"!8&#'"!'-"*%'1#,&#;#!2#8+'4 8-"*#7+41:#'" E =##5%'1"*#4$"2%'#52#$#4#'"%':%'4;#!2#'"#'"%",#4" "!J#!4%#2#'"6%#;8!&#4'2#,B&!44%"%'!,&+8:%&&%'+'4#4'

"*#526%&%'&"*# +'7!80+1!2$!'#

#1+,!"%' +2$*!&#!'40+55,-  $". E)  '

&(

%( 4 / $ #%%(&   

.%/% !  !% 5 + "*# 0+52#:# +2" *#,4 "*!" "*# %1* +2" $!''" C+#&"%'"*#$22#$"'#&&"*#4#$%&%'"*#0+52#:#+2"#6#'"*+1* "*#5%'"2!%&#48#2#"*#%1*+2";!&'"$'&%4#2#48-"*#0+52#:# +2" ' 6 %3  % %/%&  &# (% $ 7.. &# &(%  5

.%/%! !% 8+"*#0+52#:#+2"*#,4"*!""*# 4#$%&%' %' ! 7+41:#'"  "*# 0+52#:# +2" $!''" 8# !&&!%,#4 ' "*# 12+'4 "*!" $#2"!%' !&5#$"& ;#2# '" $'&%4#2#4 8-. 2 "*!" 2#,#6!'" 526%&%'& ;#2# '" 82+1*" " "*# '"%$#  "*# 0+52#:# +2" " ;!& +2"*#28&#26#4"*!"'$#"*#0+52#:#+2"4#$%4#&"*#52%'$%5,#%";+,4 8#"*#4+"-"*#%1*+2"",,;"*#4#$%&%'   9#."*#2#2#.$!''""!J#!6%#;4%#2#'"2:"*#'#"!J#' 8-"*#0+52#:#+2"%' 

 !"#$ %  &'

&+52! '"*#12+'4"*!""*#0+52#:#+2"4%4'"$'&%4#2"*#526%&%'&  "*# +'7!8 0+1!2$!'#

#1+,!"%'  +2$*!&# !'4 0+55,-  $". E)  2;#!2##'"%",#4"%1'2#"*%&7+41:#'"'"*#8!&%&"*#7+41:#'" "*#0+52#:#+2"%','

&#

 "#$ % - ( . %' 

 !"#$ %  &' &+52! "*#0+52#:# +2" $'&%4#2#4 "*# 6#2- 526%&%'& "*!" !,, 2 +2 $'&%4#2!"%' ' ,'

&#

 "#$ % - ( .4%#2#'"#'!$":#'"&#,, 2"*#$'&%4#2!"%'"*#0+52#:#+2"  *%& %& '" #6#' ! $!&# ;*#2# "*# #'!$":#'"& $'&%4#2#4 %' ,'

&#

   "# $ %   - (  . ;#2# %4#'"%$!, " "*#

+'7!8 #'#2!, 0!,#& !@ $" !'4 "*# +'7!8 0+1!2$!'#

#1+,!"%' 

+2$*!&#!'40+55,- $".E) 2"*!""*#2#;#2#'4%#2#'$#8#";##'"*# "; #'!$":#'"& 0#$"%' FE ?   "*# 0+1!2$!'# $" ;*%$* #,, 2

$'&%4#2!"%'%','

&#

 "#$ % - ( .#@52#&&,- 526%4#& "*!" ! 5!2"  "*# !:+'"  5+2$*!&# "!@ $,,#$"#4 +'4#2  &+8A &#$"%'

%&"8#+"%,%I#42"*#5+25&#"*#!24!'4"*#+'$%,!& 12!'" 8+" 4%4 '" %'4%$!"# "*!" "*# #'"%2#"-  "*%& $,,#$"%' ;!& &,#,- #!2:!2J#42"*#5+25&##@5#'4%"+2#"*#!242"*#+'$%,0+$* !526%&%'%&!8&#'"%'"*##'!$":#'"&8#2#+&'!$"."*#&"!"#:#'" 87#$" !'4 2#!&'&  "*# +'7!8 0+1!2$!'#

#1+,!"%'  +2$*!&# !'4 0+55,- $".E) #@52#&&,-&"!"#!&+'4#2(A D!

 " 

#$% 



& 



,

   0 $@ 

A %

&'& 

 ( B&'=               /  *# "

       

     )

       "

       

   / @ 

  ?      

                       *# - 

   

                    

  C  

?        

        

            0         

  - ?5$ !"

  "C        '  <   &'> * &>D%*5 

!$#4;%"*"*%&.2#,&+8:%""#4"*!"%'!'-#6#'"%'6%#; 2"%$,#   "*# '&"%"+"%'  '4%! "*# !:+'"& $,,#$"#4 +'4#2 "*#

+'7!80+1!2$!'#

#1+,!"%' +2$*!&#!'40+55,- $".E) ;+,48# "2!'&#22#4""*#$'&,%4!"#4+'4'4%!!'4"*##'!$":#'"&"*#2#!"#2 $!''" 4%2#$" "*# :!''#2 %' ;*%$* "*# &!:# %& " 8# +"%,%I#4 # +2"*#2 &+8:%""#4 "*!" '$# "*# !:+'"& !2# $2#4%"#4 " "*# $'&,%4!"#4 +'4 

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

,#&!@$".EF? !'4"*!"&+$*!$*!,,#'1#$+,4'"*!6#8##'"!J#'8#2#"*#!+"*2%"%#& F '"*#$%2$+:&"!'$#&."*#C+#&"%'&,!;.!2#!'&;#2#4!1!%'&" "*#!55#,,!'"*#!55#!,%&!$$24%'1,-4%&:%&&#4  0K    0    00    15.07.2015 H2!6%'4#2B Whether judgment to be referred to the reporter.

√ Yes No