← Library
High Court of Punjab and HaryanaCWP/37283/2019allowed

Malkiat Singh v. Financial Commissioner And ORS

2024-11-28Mr. Justice Harsh Bunger6 pages

     



!

" !

!#$%

-

-  ------ %$*$*&,%3

4%3+5+

%8%,5%7 5,9#:

&$2%3+ ------

%+;&,(%,$+  < =

0 0 

3%+%,$ 3- 35, #,+#.7

(8&)#$% ;%$*$*&,%3-

3- *36#.9*$ !*>#,#7 0%,*&3 ! 5,9#:-

%+;&,(%,$ ;3&)%%(%( #1#*,+$ %?;#3$%- - - 0 

=

%$*$*&,%3

3$*).%+ @ &,+$*$5$*&, ,(*#7 *,$%3 #.*#7 +%%/*,1 # ,#$53% )%3$*&3#3* +%$$*,1

;;%#.+7 5,9#:

+2&3$ < &66*++*&,%3<- - 3*%'.A7 (%6*+% 023* 53(%8 0*,127 ;3%8*&5+ 05.2#,*7 %2+*.

!*+$3*)$

%3&B%;537 ;3&)%%(*,1+ >%3% *,*$*#$%( '*..*,1 5;

8#)#,)A7 >2%3%5;&, )#,(*(#$%+7 ,#6%.A7

;%$*$*&,%3 ,13%9 #;;.*%( =#6:#3(#3-

#;;%#3+ ,13%9 >*$2(3%> #;;.*)#$*&, #))&3(*,1.A7 #*:

%2+*.(#37 #.>#,(* 2#* 3%)&66%,(%( ,#6%

#;;&*,$6%,$ 8#)#,)A-



-

#;;%#3+ :%'&3% &..%)$&37

%3&B%;53

+2&3$ <&..%)$&3<7

3#*+%( #, &:9%)$*&, 65,#(*

;3&).#6#$*&, %''%)$%( 8*..#1%-

- ;&, $2*+7 )#..%( 3%;&3$ '3&6 '*%.( +$#''

#'$%3 )&,+*(%3*,1 3%;&3$ %2+*.(#3 *,(*)#$*,1 65,#(* )&,(5)$%( %8%, # 3#;#$ 

- @- 3%)&3(%(C &..%)$&37

7

=#6:#3(#3- - 2%

7

 '*.*,1 #, #;;%#.

:%'&3%

%3&B%;53 !*8*+*&,7

%3&B%;53

+2&3$ <!*8*+*&,#.

&66*++*&,%3<7 >2*)2 (*+6*++%(7  -

-

2%3%#'$%37 # 3%8*+*&,

  :%'&3%

>2*)2 )#6% #..&>%(7

@- - @

 6#$$%3 3%6#,(%( '3%+2 (%)*+*&,-

- $3#,+;*3%+

@- - @

7

:%'&3% &53$ '*.*,1 #

  @7 >2*)2 )#6% (*+;&+%( &'7 - -

6#$$%3 3%6#,(%(

(%)*(*,1 )#+% #'3%+2-

- ;&, 3%6#,(7

*6;51,%(

3%6#,(%( )#+% '3%+2 )#,(*(#$%



>2%3%#+ )&6;#3*+&, 6%3*$+ )#,(*(#$%+7 2#8% $>& &3 6&3% )#,(*(#$%+-

- #'&3%6%,$*&,%( )*3)56+$#,)%+7 3%.*%'

+7 ,&$*)%( #:&8%-

- ,&$*)%#:.%

0*,127 >2& #;;&*,$6%,$ ;%$*$*&,%37 )&,$%+$*,1 &$2%3 ;%3+&,7 ,#6%.A7

0*,127 3%;&3$%( 2#8% (*%(-

2% #.+& ;3&)%%(%( #1#*,+$ %?;#3$%7 - - 7 &53$-

 2#8% )&,+*(%3%( +5:6*++*&,+ :%2#.'

;%$*$*&,%3-

@- )#+%7 )#6% 05.2#,* &..%)$&37

%3&B%;537

 &:+%38*,1     

    

     

             

   

    

 



      

      

!

        "      !     

 #$ %  

& '( 

         %   

         

!

)  

!

  *!

" 



 *!

   

 !

"  +  ) ,

!   

     -!   ! +



     &.

@-

;;#3%,$.A7 >%3% $>& #;;.*)#$*&,+

&$2%3 ,13%9 0*,12-

0#*( ,13%9 >*$2(3#>, )#,(*(#$53% 3%6#*,*,1 )#,(*(#$%-

=%#3,%(



+$5(*%( 5;$& $2 ).#++ 2#8*,1 #;;3&?*6#$%.A

#)3%+ .#,( #,(7 $2%3%'&3%7 2*6 )&,+*(%3*,1 2*6 +&.% )#,(*(#$%-

=%#3,%(

 >%..

+*,)% (%)%#+%( ;3*6#3*.A 65,#(*

;3&).#6#$*&, )#..*,1 #;;.*)#$*&,+ 2&>%8%37 #;;%#.

(*+6*++%( !*8*+*&,#.

 -

 &:+%38*,1 /     !  



  !



   !

 +  !   01''02'3   4   

  

     

       



5 

"

" 



    

+ *

+ "+

6 "

   

      

             

!) 7   8

   ,    

 "  5          6 

" 



"9   $      

 !

"       9

  *  1#:

'1;02'0 

 %

$  "



!      



   +

   4   

     !   

 "  "

!'(     "

 # "    

!  <

           "    

   

!"     !

 



    )9 *'0 '(2'02'/!  30/=303='/#='/:

$ 01=0( "$-

>!?)9*'## '2'0022/!  //(=/0(=12;$"$-



>!? )9*(' ''2;022/"$-

>!"

!      303=30/=3/  $  

   



*' )9*(0 002102'/ !  3(: !  0'  



 "$-

>!"

  

*0+

'

 !



6  6 "  6    +

  6 "    

  

*'



  

           +

   4   

"

) ,

!"  "   01''02'3" 



 "  " <

 

!

"+ 4 ) ,

! 

 

  .

@-

'53$2%3 3%8*+*&,

 

7 *,*$*#..A #..&>%(

@- - @

 6#$$%3 3%6*$$%( #'3%+2 (%)*+*&,7 2&>%8%37

@- - @

,%?53%  +%$ &53$7 - -

  @ 6#$$%3 3%6#,(%(

(%)*(*,1 3%8*+*&, #'3%+2-

2%3%#'$%37

#1#*, 3%6#,(%( 6#$$%3 '3%+2 ;3*6#3*.A )#,(*(#$% #,(7 $2%3%'&3%7 )&6;#3*+&, )#,(*(#$%+ ;&++*:.%-

- 6A )&,+*(%3%( 8*%>7 3%#+&,*,1 3%,(%3%(

3%6#,(*,1 6#$$%3 5,+5+$#*,#:.% %A%+ .#>-

'7 ;53+5#,)% ;3&).#6#$*&, 8*..#1%7 >2*)2 &3(%37 $>& )#,(*(#$%+ #;;.*%( )#,(*(#$%+ >*$2(3#>,

@

)#,(*(#$53% #))&5,$7 '#5.$ )#, >*$2 )2&*)% &..%)$&3-

- 8*%> 6#$$%37 #..&>%( +%$$*,1

'53$2%3 6#*,$#*,*,1

 >2%3%:A 0#+&.*7 %2+*.

!*+$3*)$

%3&B%;53-

%,(*,1 #;;.*)#$*&,

+7 *'

#,A7 +2#..

#.+& +$#,( ).&+%(-

0 

!

-

- 

+9/+ 2%$2%3 +;%#/*,13%#+&,%(

"%+

& 2%$2%3 3%;&3$#:.% "%+

&