216 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-5499-2002 (O&M) Date of decision : 27.07.2026 BALDEV SINGH ....Petitioner Versus FINANCIAL COMMISSIONER/APPEALS-I PB.ETC ...Respondents CORAM: HON'BLE MR. JUSTICE PANKAJ JAIN Present : Mr. Munish Gupta, Advocate for the petitioner. Mr. Amtiaz S. Sandhu, AAG, Punjab. PANKAJ JAIN, J. (ORAL) Counsel for the petitioner at the outset submits that since the petitioner has died, the present writ petition has been rendered infructuous. 2. In view of above, the instant writ petition is disposed off as having been rendered infructuous. July 27, 2026 (Pankaj Jain) Dpr Judge Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DEEPAK KUMAR 2026.07.28 09:38 I attest to the accuracy and integrity of this document