High Court of Punjab and HaryanaCWP/31616/2019allowed

Beant Singh v. Financial Commissioner(Appeals) And Others

2023-12-07Mr. Justice Rajesh Bhardwaj5 pages

!""

# $ %

!""

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

*

" "

.

$$$ / !

01#"

$-*

2'-*

$$$34 !

0 5# "

$ -*

' $ $ $$ /44

0#"

!$-$

" 6

$( * 2-$

(

7 '8

-'"

""

69-$ 6

$ 6 $ $

(

""

$ :

" ' ""

6 ($ ;

2#'

" # $ +$"

< " ""

(

6 $ $ '

-!""

+$"

$ ""

$ +$ $ '

* 6 " 2

*< ""

$ ""

'

" #6 $- * $3

-*.

< $';

2#6 $-* " $

.

6 $ 8

(

*'

2- ""

$ 9-$ (

( $$$$31 !

0#! ($-*

' "

$ "" -

'

' 9 $

-

$$"

-"( ' $$

$

( $$$//1 !

0#8

$-

$ $" "

(

=* $/

8

2- $

" $

" $ % *'

$

$"

#- - ""

$ 9-$ (

( $ $ $$ /44

0#! ($-* '

""

-

'6""

$( $ $

-

'

"" ', $

( $$$$34 !

05#! ($-* '

$(

-

'

6

"$ '

$-$

$-*

'""

$ 2 ;

9-$ (

( $$$$/

01#> ' ($-* '"

-

-*6*

" "

9

" $ 2;

0"

$$

"

*

" 8

$ $ . 6 $ 9-$ ( $ $ $$ /' '

"" "

6)

9-$ (

$ 8

'6('

""

"

$

9%

8 '

" $ 6

"

: - ( $$-*

" "

"" " 6 * '6 ' 2 6 * ""

9-$ -*

> -

" 6 /

6 ' 26

> " ""

6'" -

*

"

$ 6 6 $ $ 2 > ( 6

'

-

$

(

8 ' " 6 * ""

$ 9-$-*

6

6 " $-*

6

>

""

'"

$ " $$

( ( $ $ 6 '

-

*"( $ ( -

$ 9 $

$-

" $$ -

$-*. ,$

8

5

($ 6 $' - $ ($

:

!*

$$

-*""

9-$ (

!

" $"

$'

( 2 0"

$$

" " >6('

0

$ 8

*

" 6

* *

2'-

.

$ 29

(

$ " - '""

$ 9-$ (

( $ $ $ $$ /44 8 ""

$ -* 26

$

'$"

$-*

6 " $ >6('

$ $""

6> ?- "

#'#,-( "-./',&!0'-#1-#2#.)34'%(&+/ #% %

#1 $ ""

9-$' $

( :

"56'$-.)%(#1"-./'7&!"4#4%385.$#9#.)34'%(&' 4 #% %

#1'

6

$

6 . $ $ @5:

"

""

9-$

"

*" ( $$

(

8 $ -*

- $

$

6

*'"(

*

"

""

A " 6 $'

* ""

9-$:

'6

*""

1

$

*'-

"

8 -, (

-

$

(

8"

6)

" 9-$

$ :

$$ "

' $ $$ / !

01#

"( $ '

$% *' $

" $ 8"

6$ :"

;

<!!

B")

C% D C2 B%"- D C2