Parminder Singh v. Financial Commissioner And Others

  




         

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

))))) %%!' * / *&0& %'

'$% 1 !++%&&%!' * '#!. *& ))))) &2!'# '& 3 453), 
, 



  





,  7)8*    
 





 





 

 


 




 

! "
 #$%

#$#&
"
  

'
( 
) "
(" 

  *!+
 &,


 

 







"


*!+
 %,



 
"

"" "" -



 
$ $% #$#&
*!+
 #,

""

  


 "


#$$. #$ &
/
 
 -



 

 






"0"



 


"

"


0  "







 
#


 
     - 
 
"
"




 
""

 


 





"





 
1 



 
"
-




23-"



  




"

"


 
"

"




/
 
 
-



 

 
 


+


 

""





  







 
#


"
-
 
 "


"



 
 



 
+
 "



 


"

 


- " 


-


  
" 

 








"





"

 



 


 


-


  



" 
 





"
-

4
 
-
- 
-


 



   



#$$. #$ &
2
- 
 






 
" 

  


'""



5  
#$ 6

" 


  


'""


2
 
- 
 


"

"






 
 "

 
  #& $6 #$ 6

7 $7 #$ 6



 
 

 





 
 
 

 
-
 -88"

 "

 
 

#$$. #$ &
2
 
-


 




 

""
-

 
-
 
 "
9 &7#6 #$ 6
 
 




 
$& $6 #$#

  
 



  "
( 
) "
("  :
 
(  
1 -








2
 - 
 

 
 
""

 


"


  
-


2
 
- 
 





"

"





 

 

 
# ;


1 -
 
) 1
!




"" 

 -8""







""


 "
 
 

 


  "


 "


"
4

- 
 






 

 ""
"" "
-

 


 
-

  



-
( 
) "
(" 
:
 
(   1 -



 
$ $% #$#&
 

 ""
 

"  "

"


2
 
- 
 

 
" 
 "



-
 
 "

 "

 
#$*;,


1 -
  ) 1
!


"

 
"


- 
" 
/ "








2
 
- 
 

 "
 -
"
"

 
"


-
""
 

 
 
  "




 "
"

 
"



 "
-

1



<




"


2
-   




-

 







( -
 "




= "




+
" 

""
  "

"

 
"




 

2 
!


 






 







 



  


 "

 


 
+

 

 

  
"



 






 

"


>  


 

 


""


 "

"



 
""


 

 
"


 
-
"
"


 "

>
 
"
 
""

 
 


 
"


)




 
 


"




 
"




 
" 
"
 
 

 8,9 () ) 

 9
 0 
 ?0 9
 -"
 ?0