← Library
High Court of Punjab and HaryanaVATAP/12/2016disposed of

M/S Khanna Paper Mills Ltd v. State Of Punjab And Another

2016-08-04Mr. Justice Ramendra Jain,Mr. Justice Jitendra Chauhan9 pages

     



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

 

  

     

 

   ) ./00/ ./000 1#'#(") 12/3!4-0#(&1$5%!"#6&"7 10!($##83!4-$5%!"# 1"7#!88#44!(" 1!+97!(!('!4-$$4$5%!"##(#1!4-*(:!;  !:#'7&($!4 7#!88#44!("7!' &4#$"7#81#'#("!88#!4!1&'&(+*" "7# 1$#1$!"#$, 

<-8!''#$;3"7#!4*#$$#$!=1&;*(!4-*(:!;

1'71"-."7#1&;*(!4. -1!&'&(+"7# 446&(+'*;'"!("&!4>*#'"&(' 4!6) ?

& @7#"7#1("7# !%"'!($&("7#%&1%*9'"!(%#' "7#%!'#- "7#!88#44!("&'#("&"4#$ 1&(8*""!=%1#$&"("7#"!=8!&$;3&"

*($#1"7#*(:!;%"

<("7#8*1%7!'#' 8#"%A# 67#1#&"&'*'#$ 1+#(#1!"&( #4#%"1&%!4#(#1+3 1%!8"&5#

  %('*98"&(B

&& @7#"7#1("7# !%"'!($&("7#%&1%*9'"!(%#' "7#%!'#- "7#1#'"1&%"&('9#("&(#$&(0#%"&( C & 1#!$6&"70#%"&( , !1#!884&%!;4#("7#8*1%7!'# 8#"%A#B

&&& @7#"7#1("7# !%"'!($&("7#%&1%*9'"!(%#' "7#%!'#- "7#&98*+(#$1$#1&'5&4!"&5# 81&(%&84#' (!"*1!4:*'"&%# !'!44"7#&''*#'1!&'#$;# 1#"7#1&;*(!47!5#(";##($#!4"

&("7#1$#1B

&5 @7#"7#1("7# !%"'!($&("7#%&1%*9'"!(%#' "7#%!'#- "7#%4!1& &%!"&(&''*#$;3"7#/$99&''&(#1&("7#%!'#

5('8!"!($6#1/"$&'!884&%!;4#""7#81#'#("%!'#BD 6#5#1-6# &($"7!"(43"7# 446&(+>*#'"&(  4!6 !1&'#' 1$#"#19&(!"&(;3"7&'%*1") ?

& @7#"7#1("7# !%"'!($&("7#%&1%*9'"!(%#' "7#%!'#- "7#!88#44!("&'#("&"4#$ 1&(8*""!=%1#$&"("7#"!=8!&$;3&"

*($#1"7#*(:!;%"

<("7#8*1%7!'#' 8#"%A# 67#1#&"&'*'#$ 1+#(#1!"&( #4#%"1&%!4#(#1+3 1%!8"&5# %('*98"&(BD /#!1(#$%*('#4 1"7#!88#44!("'*;9&""#$"7!""7#!88#44!("&' !  9!(* !%"*1#1    8!8#1  !($  8!8#1  81$*%"'  "'  !%"13 &'  '&"*!"#$  !"

!"#7+!17!$-91&"'!1*1&(+"7#%*1'# 9!(* !%"*1&(+81%#''-"7# !88#44!("  *'#'  5!1&*'  1!6  9!"#1&!4' &(%4*$&(+  6!'"#  8!8#1-  %7#9&%!4'- 8!%A&(+9!"#1&!4!($8#"%A#7#+$'9!(* !%"*1#$;3"7#!88#44!("!1# #&"7#1'4$$*1&(+"7#%*1'# &("1!E'"!"#1&("#1E'"!"#"1!$##"%A#&' 8*1%7!'#$;3"7#!88#44!(" 1+#(#1!"&( 1%!8"&5#%('*98"&( !4*#!$$#$"!=&'8!&$"7#1#(F,<G6&"7'*1%7!1+#F G"7#1#('

C "7#!88#44!("&'#("&"4#$"&(8*""!=%1#$&"(8#"%A#*'#$&(+#(#1!"&(

86#1 1%!8"&5#%('*98"&(&("#19' "7#815&'&(' 0#%"&( C

"7#*(:!;!4*#$$#$!=%"-

<

1'71"-."7#%". -76#5#1-6&"7 !5&#6"!5&$!(3!9;&+*&"34!"#1(-!%4!1& &%!"&(6!''*+7"5&$# !884&%!"&($!"#$  

&4#$*($#10#%"&(H< "7#%"""7#=%&'# !($!=!"&(99&''&(#1 1%4!1& 3&(+"7#&''*#1#+!1$&(+#("&"4#9#("

"7#!88#44!(""&(8*""!=%1#$&"("7#"1!('!%"&('-!'1# #11#$"!;5# 7#  =%&'#  !($  !=!"&(  99&''&(#1-  5&$#  1$#1  $!"#$ 

,

,- %4!1& &#$"7!""7#!88#44!("6&44(";##("&"4#$";#(# &" &(8*""!=%1#$&"

!'"7#'!9#&'!5!&4!;4#("7#+$'9#("&(#$&(0#%"&( C "7#%" 7#1$#16!'%7!44#(+#$;# 1#"7#1&;*(!4-675&$#&"'1$#1$!"#$ , 

<$&'9&''#$"7#!88#!41#43&(+*8(!(#!14&#1:*$+9#(" "7&'

%*1"&(0"!"# *(:!;!($"7#1'5!46!""( 08&((&(+&44'/"$-

CI0 <    @7&4#&98*+(&(+"7#1$#1'8!''#$;3"7#=%&'# !=!"&( 99&''&(#1!'6#44!'"7#1&;*(!4-4#!1(#$%*('#4 1"7#!88#44!("

'*;9&""#$"7!""7#815&'&(' 0#%"&( C "7#%"-67&%7815&$# 1 &(8*"  "!=  %1#$&"- !1# >*&"# #=84&%&"  0#%"&(  C &    "7# %"  %4#!143 815&$#'  "7!"  (  "7#  +$'  *'#$  1  +#(#1!"&(    86#1  1  %!8"&5# %('*98"&(-&(8*""!=%1#$&"&'!5!&4!;4#7#(43#=%#8"&('!1#815&$#$

1&(0#%"&( C ;  "7#%"!($6&"71# #1#(%#""7#!9*(" "!= !($+$' (67&%7&(8*""!=%1#$&"%!(;#%4!&9#$!1#9#("&(#$&( 0#%"&( C "7#%" # *1"7#1'*;9&""#$"7!""7#1#&'!41#!$3!

%4!1& &%!"&(&''*#$;3"7#=%&'# !=!"&(99&''&(#1&("7#%!'#

5('8!"!($6#1/"$-/*$7&!(!(  

1#+!1$&(+#("&"4#9#("

*44&(8*""!=%1#$&"(7#!538#"14#*9'"%A("7!"%!'#-"7#=%&'#

, !=!"&(99&''&(#18&(#$"7!""7#$#!4#1'7!44;##("&"4#$" *44&(8*"

"!= %1#$&" "7##("13"!=8!&$ "7#1#(!' &"&' ("(# "7#+$'

9#("&(#$&(0#%"&( C , 1 C ;  "7#%"# *1"7#1'*;9&""#$"7!"

"7#'!&$%4!1& &%!"&(7!'(#&"7#1;##(6&"7$1!6((1'*8#1'#$#$"&44$!"# *1"7#1-"7#'*;9&''&(&'"7!""7#:*$+9#(" "7&'*1"&(!46!""(

08&((&(+&44'/"$.'%!'# '*81! &'!4'$&'"&(+*&'7!;4# 1"7#1#!'( "7!""7#&''*#1!&'#$"7#1#&(6!'1#+!1$&(+&(8*""!=%1#$&"($&#'#4-67&%7 &'!(&"#9'8#%& &%!4439#("&(#$&("7##=%#8"&(%4!*'#&(0#%"&( C ;

 "7#%"-7#(%#-("!884&%!;4# ("7#"7#17!($-4#!1(#$%*('#4 1"7#0"!"#'*;9&""#$"7!"

0#%"&( C "7#%"&'!+#(#1!4'#%"&(815&$&(+ 1&(8*""!=%1#$&"- 76#5#1-"7#'!9#6&447!5#"+&5#6!3""7#'8#%&!4815&'&(815&$&(+

1&(8*""!=%1#$&"("7#+$'-67&%7!1#*'#$ 1+#(#1!"&( 1 %!8"&5#%('*98"&(- 167&%70#%"&(' C , !($ C ;

&  "7#%"!1# 1#4#5!("'!$9&""#$43"7#!88#44!("&'*'&(+8#"%A# 1+#(#1!"&(

86#1 1%!8"&5#%('*98"&(-&"&'("#("&"4#$"&(8*""!=%1#$&""7#1#( #!1$4#!1(#$%*('#4 1"7#8!1"&#'!($8#1*'#$"7#8!8#1 ;A 7#1#4#5!("815&'&(' 0#%"&( C "7#%"!1##="1!%"#$ ;#46) ?

 !"#! $%

&'

"!=!;4#8#1'('7!44;##("&"4#$""7#&(8*""!=%1#$&"-&( '*%7  9!((#1  !($  '*;:#%"  "  '*%7  %($&"&('-  !'  9!3  ;# 81#'%1&;#$-&(1#'8#%" &(8*""!=("!=!;4#+$'-&(%4*$&(+ %!8&"!4+$'-8*1%7!'#$;37&9 19!"!=!;4#8#1'(6&"7&( "7#0"!"#$*1&(+"7#"!=8#1&$)

< "7#&(8*""!='7!44(";#!5!&4!;4#!'&(8*" "!=%1#$&"*(4#'''*%7+$'!1#'4$6&"7&("7#0"!"#1&("7# %*1'# &("#1E0"!"#"1!$#1%99#1%#1&("7#%*1'#

#=81"1!1#*'#$&("7#9!(* !%"*1#-81%#''&(+18!%A&(+

"!=!;4#+$' 1'!4#6&"7&("7#0"!"#1&("7#%*1'# &("#1E 0"!"#"1!$#1%99#1%#1&("7#%*1'# #=81") ======

, (8*""!=%1#$&"( *1(!%#&4-"1!('

19#1&4-9&(#1!4 "*18#("&(#&4-6!"#19#"7!(49&="*1#-(!87"7!!($4*;1&%!("'- '7!44;#!446#$(43""7##="#(";367&%7"7#!9*(" "!= 8!&$&("7#0"!"##=%##$' &5#8#1%#(")    "7#'#  +$'  !1#  *'#$  &(  81$*%"&(  

"!=!;4#+$'1%!8"&5#+#(#1!"&( 86#1

< "!=!;4#8#1'(*($#1"7&''#%"&(-'7!44(">*!4& 3 1 &(8*""!=%1#$&"&(1#'8#%" "!=8!&$(8*1%7!'# -E ======

;  8#"14-$&#'#4-!5&!"&("*1;&(# *#4-4&>*# &#$8#"14#*9 +!'!($%($#('#$(!"*1!4+!'-*(4#''"7#"!=!;4#8#1'( &'&("7#;*'&(#'' '#""&(+'*%781$*%"'J ======

& +$'*'#$&(+#(#1!"&(-$&'"1&;*"&(!($"1!('9&''&(  #4#%"1&%!4#(#1+3*(4#'''*%7+#(#1!"&(-$&'"1&;*"&( !($  "1!('9&''&(    #4#%"1&%!4  #(#1+3  &'  1  %!8"&5# %('*98"&(-&(67&%7%!'#&"6*4$;#!446#$'*;:#%" "815&'&(' '*;E'#%"&( "7&''#%"&() ======D

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

#=81"*"'&$#"7#"#11&"13 ($&! 0*;E'#%"&( 0#%"&( C "7#%"1#'"1&%"'"7#;#(# &"

&(8*""!=%1#$&"5#1!($!;5#<G( *1(!%#&4-"1!('

19#1&4-9&(#1!4 "*18#("&(#&4-6!"#19#"7!(49&="*1#-(!87"7!!($4*;1&%!("'-& "7#'# +$'!1#*'#$&(81$*%"&( "!=!;4#+$'1%!8"&5#+#(#1!"&(

86#1 0*;E'#%"&( <  0#%"&( C "7#%"815&$#' 1!(#+!"&5# 4&'"'"!"&(+"7!"!"!=!;4#8#1'('7!44(";##("&"4#$"&(8*""!=%1#$&"&( 1#'8#%" "7#"!=8!&$('8#%& &#$+$'(8*1%7!'#"7#1# 4!*'# ;

"7#1# 815&$#'"7!"&(8*""!=%1#$&"&'("!5!&4!;4#(8*1%7!'# 8#"14- $&#'#4-!5&!"&("*1;&(# *#4-4&>*# &#$8#"14#*9+!'!($%($#('#$(!"*1!4 +!'-*(4#''"7#"!=!;4#8#1'(&'&("7#;*'&(#'' '!4# '*%781$*%"' 4!*'# &  '*;E'#%"&( <  "7#%"815&$#'"7!"#5#(("7#+$'*'#$ &(+#(#1!"&(-$&'"1&;*"&(!($"1!('9&''&( #4#%"1&%!4#(#1+3!4'&(8*"

"!=  %1#$&"  &'  ("  !5!&4!;4#-  *(4#''  '*%7  +#(#1!"&(-  $&'"1&;*"&(  !($ "1!('9&''&( #4#%"1&%!4#(#1+3&' 1%!8"&5#%('*98"&(("7!"%!'#-

K "7#;#(# &"&'!446!;4#'*;:#%""815&'&(' 0#%"&( C "7#%" "&'("&($&'8*"#"7!""7#+$'8*1%7!'#$;3"7#!88#44!("- 67&%7!1#*'#$&(+#(#1!"&( 1%!8"&5#%('*98"&(!1#("

9#("&(#$#&"7#1&(0#%"&( C , 1&(0#%"&( C ;  "7#%" 7*+70#%"&( C <  "7#%"%("!&('"7#4&'" +$'( 67&%7&(8*""!=%1#$&"&'("!5!&4!;4#*($#1%#1"!&(%($&"&('-76#5#1-&( %4!*'# & "7#1# -67&4#815&$&(+"7!"&(8*""!=%1#$&"6&44(";#!5!&4!;4# (+$'*'#$&(+#(#1!"&(-$&'"1&;*"&(!($"1!('9&''&( #4#%"1&%!4 #(#1+3-  ;*"  &"  *1"7#1  815&$#'  "7!"  &(  %!'#  &"  &'  *'#$  1  +#(#1!"&(- $&'"1&;*"&(!($"1!('9&''&( #4#%"1&%!4#(#1+3 1%!8"&5#%('*98"&(- "7#;#(# &" &(8*""!=%1#$&"'7!44;#!5!&4!;4#'*;:#%"""7#815&'&('

'*;E'#%"&(  ,    0#%"&(  C    "7#  %"   0#%"&(  C ,    "7#  %"

#(*9#1!"#'%#1"!&('8#%& &%+$' 1"7#8*18'# #("&"4#9#(" &(8*""!= %1#$&"&(%!'#"7'#!1#*'#$&(81$*%"&( "!=!;4#+$'1 1%!8"&5# +#(#1!"&( 86#1" *1"7#1815&$#'"7!";#(# &"'7!44;#!5!&4!;4#(43 &(%!'#"7#"!=!41#!$38!&$#=%##$'<G7# !%"&'"7!"815&'&(7!';##( 9!$#&(0#%"&( C &  "7#%" 18#19&""&(+&(8*""!=%1#$&"(!44 +$'*'#$ 1+#(#1!"&(-$&'"1&;*"&(!($"1!('9&''&( #4#%"1&%!4#(#1+3 & *'#$ 1%!8"&5#%('*98"&(7#'8&1&""7#1# %!((";#&+(1#$"7!'

;##(9!$#'*;:#%"" 0#%"&( C "7#%"-67#1#%#1"!&( '8#%& &#$ +$'7!5#;##(9#("&(#$-67&%7%*4$;#*'#$ 1%!8"&5#+#(#1!"&(

86#1!($(67&%7&(8*""!=%1#$&"&'!5!&4!;4#-;*"5#1!($!;5#<G @7&4#"7#'%8# +$'";#*'#$&(%!8"&5#+#(#1!"&( 86#17!'

;##(#="#($#$&(0#%"&( C &  "7#%"-"7#'!9#7!'";#+&5#( *44 9#!(&(+7#(431#'"1&%"&(&'"7!""7#;#(# &"7!'";#'*;:#%"""7# 815&'&(' 0#%"&( C "7#%"@7&4#7!19(&*'43%('"1*%"&(+

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

9#("&(#$&(0#%"&( C , 10#%"&( C ;  "7#%"-"7#=%&'#!($ !=!"&(99&''&(#18&(#$"7!" *44&(8*""!=%1#$&" "7##("13"!=8!&$ (8*1%7!'#"7#1# '7!44;#!5!&4!;4#&(5&#6 0#%"&( C1#!$6&"7 0#%"&( C "7#%" '  !1  !'  "7#  :*$+9#("    "7&'  %*1"  &( !46!  ""( 

08&((&(+&44'/"$.'%!'# '*81! &'%(%#1(#$-&"6!'!%!'# %4!&9

&(8*""!=%1#$&"($&#'#4- 167&%7"7#1#&'!'8#%& &%815&'&(&(0#%"&( ;  "7#%"-67&%7$#;!1'&(8*""!=%1#$&""!8#1'((8*1%7!'#

8#"14-*(4#''7#&'&("7#;*'&(#'' '#44&(+"7!"81$*%"7#*($&'8*"#$

!%"&("7#81#'#("!88#!4&'"7!"8#"%A#-67&%7"7#!88#44!("&'8*1%7!'&(+

1*'#&(81$*%"&( 1%!8"&5#%('*98"&(-&'("9#("&(#$&( 0#%"&( C ;  "7#%"- 1$&'E#("&"4&(+"7#!88#44!("&(8*""!=%1#$&" "7#1#(&(&"'#("&1#"311#'"1&%"&(+"7#%4!&9"%#1"!&(4&9&"-!'815&$#$&( 0#%"&( C "7#%"

I 1"7#1#!'('9#("&(#$!;5#-"7#!88#!4&'!446#$7# '*;'"!("&!4>*#'"&( 4!6&'!('6#1#$&(8'&"&5#&( !5*1 "7#!''#''## 74$&(+"7!""7#!88#44!("'7!44;##("&"4#$" *44&(8*""!=%1#$&" "7#"!= 8!&$(8*1%7!'#8#"%A#-67#1#&"&'*'#$ 1+#(#1!"&( 1 %!8"&5#%('*98"&(

!:#'7&($!4 *$+#  !1&($#10&(+70&$7* *$+# *+*'" ,-

9A @7#"7#1'8#!A&(+L1#!'(#$)

#'L @7#"7#11#81"!;4#)

#'L