Bhupinder Singh And Another v. Financial Commissioner Appeals Punjab And Others
!"
#$%&'(%)*+*&,-.. /01*,(%23*,4/#,(#,&$/%2 ......%$*$*&,%2+ 5%2+0+ *,#,)*#6 &77*++*&,%211%#6+"80,9#:#,(&$/%2+ ......%+1&,(%,$+ ! ;<!.3 3 2%+%,$
&,%'&21%$*$*&,%2+. !2.*27#69*$3*,4/*=#,#83%,*&20,9#:.
.
.
38 .<"
.
2#>%2 *, $/% *,+$#,$ )*?*6 =2*$ 1%$*$*&, '*6%( 0,(%2 2$*)6% &' &,+$*$0$*&,&',(*#*+'&2*++0#,)%&'#=2*$*,$/%,#$02%&' )%2$*&2#2*'&2+%$$*,4#+*(%&2(%2(#$%(-.. ,,%@02% "81#++%( :>6%#2,%(*,#,)*#6 &77*++*&,%211%#6+"80,9#:. .
1%20+#6&'&2(%2+/%%$+2%?%#6+$/#$&,6#+$$/2%%&))#+*&,+8 $/%7#$$%2=#+#(9&02,%(&,$/%2%A0%+$&'6%#2,%()&0,+%6'&21%$*$*&,%2+. .
&(#>8$/%2%*+,&2%12%+%,$#$*&,&,:%/#6'&'1%$*$*&,%2+.$ #11%#2+$/#$$/%1%$*$*&,%2+#2%,&7&2%*,$%2%+$%(*,102+0*,4$/%7#$$%2.
.
,?*%=&'$/%#:&?%8*,+$#,$)*?*6=2*$1%$*$*&,*+(*+7*++%('&2 ,&,12&+%)0$*&,. .
%,(*,4#116*)#$*&,++"8*'#,>8+/#66#6+&+$#,()6&+%(.
.
&1>&'$/*+&2(%2:%+%,$$&$/%1%$*$*&,%2+#$$/%#((2%++ 4*?%,*,$/%!%7&&'#2$*%+.
3"
-.. +9B+
/%$/%2+1%#B*,4 2%#+&,%(
%+ &
/%$/%22%1&2$#:6%
%+ & SANJIV KUMAR SHARMA 2025.12.09 17:21 I attest to the accuracy and integrity of this document