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High Court of Punjab and Haryana · body

2011 DAILYLAW 2340 (PNJ)

KANCHAN SHARMA AND ORS v. DHARAM CHAND @ DHARMA AND ORS

FAO/6391/2011 · 2026-02-18

Harkesh Manuja

body2011

Judgment text

Extracted from the PDF above. The PDF is authoritative.

FAO Nos.6391 & 641                                                ! "  ! "  ! "  ! "   ! "  ! "  ! "  ! " ....  ! "  ! "  ! "  ! " 1111 2! (, 2! (, 2! (, 2! (, +(,#,%#- +(,#,%#- +(,#,%#- +(,#,%#- 5555 / 36 / 36 / 36 / 36 $%&'#!6 $%&'#!6 $%&'#!6 $%&'#!6   7  7  7  7 8  8  8  8 (#!7 (   (   4,(!   4,((    (   (   4,(              ?@  *  ,:.;, ++ // 3- // --*#! / *' "(03 # ' ++// #!B-/ *' (0*#&-%// 6411 of 2011 (O&M)                            , , , ,::::                                   , , , ,::::                                 "#! $%&'#!" (() "#! $%&'#!" (() "#! $%&'#!" (() "#! $%&'#!" (() "#! $%&'#!*+(,#,%#- "#! $%&'#!*+(,#,%#- "#! $%&'#!*+(,#,%#- "#! $%&'#!*+(,#,%#- "#! $%&'#!*%+/, , "#! $%&'#!*%+/, ,# "#! $%&'#!*%+/, , "#! $%&'#!*%+/, ,# (,#/3,+( !*) (,#/3,+( !*) (,#/3,+( !*) (,#/3,+( !*)+ (!,4! $%&' + (!,4! $%&' + (!,4! $%&' + (!,4! $%&' -,("! (! 4%//$%&'#!* -,("! (! 4%//$%&'#!* -,("! (! 4%//$%&'#!* -,("! (! 4%//$%&'#!* 36*4 #36,4! +(,#,%#-'#!,4 36*4 #36,4! +(,#,%#-'#!,4 36*4 #36,4! +(,#,%#-'#!,4 36*4 #36,4! +(,#,%#-'#!,4 #!6 #( ,#! (,4 #!6 #( ,#! (,4 #!6 #( ,#! (,4 #!6 #( ,#! (,4 8    8    8    8    ( #! %*D6),- ! 4,( ( & (&& (" /6),- !  ,(!  ++// #!9*#  ,:.; ,((+,##!,!,59*#   (" #* /" (6(),- !  (*D*/( " !6),- !  ,(! #%( #-,'+ #3 EEEE    6  6  6  6 * ! * -,'',# $%&'#!6 !  ,4< #  ,:1,4< //#&!,!  " ( ! <<A *' (*0%# /6  (# / 9(*# 4! ',%#! ,4 A6A56<<<BG "  *' #! /,#&"*! *#! (!A5C ,%!4(,'  ,:.;,4<                 :.; :.; :.; :.;,4 ,4 ,4 ,4< < < <9 >= 9 >= 9 >= 9 >=  H++ H++ H++ H++// #! // #! // #! // #!   H +,##! H +,##! H +,##! H +,##! :1 :1 :1 :1,4< ,4< ,4< ,4<9 >= 9 >= 9 >= 9 >=  H++ H++ H++ H++// #! // #! // #! // #!  H +,##! H +,##! H +,##! H +,##!  I I I I< < < << < < <:::: - - - - IIII<<<<<: <: <: <: ,#! "0*! ,#! "0*! ,#! "0*! ,#! "0*!  IIII<<<<<: <: <: <: '#!* '#!* '#!* '#!* !*+(,#,%#- !*+(,#,%#- !*+(,#,%#- !*+(,#,%#- %// %// %// %// !,44%// !,44%// !,44%// !,44%// ,! ++/*- 0/ ,! ++/*- 0/ ,! ++/*- 0/ ,! ++/*- 0/            ;,4<=> ,:1,4<= ! "*!   0,) #,!  !", ++ /6 0 (* <6 (0*#&-* 0,! ! <A<+ 03! / (#, 4! ( (4(( !,  F!  (*0%# /  " (  -,'+# !*,# !, ! 5C+( ##%' ,(0()*!36! 4 4,((4(#- 1  (*#& ! !  ,!,( # /J=6 , !  4 -! MOHMED ATIK 2026.02.18 18:58 I attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641       ?@   ++// #!B-/ *' -,'+# !*,#-, ! ,4  ' +/ - ,# <<A ,G(*)( ?.@  --*#!,--%(( 4! ( *#&*# #-,'  K ' ##(7G       . 1 5555     %(! ,"#( # !  * #%( #-,'+ ?1@  *# (*0%# /6 !  + 6411 of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attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641 ',*4*- !*,#,4! #%( #-,'+ *#! -/ *'+! (& (*#&#&/*& ,4-/ *' #!, " 3,4-(,G ++ ,# !  + (! ,4 ! /* 0*/*!3*#! (              ?5@  - "  0 K G # # 6;6<5< ',#!( !*#&  *#-,' ,4 !  -,#! #! !! 1I3 (6"( 4(,'!  - ! / (#(*0% #! !!  ', ,4*#! (! " ( &(,%#6(  ?:@  ( )'#!/3 (&% -,'+# !*,#" 6411 of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attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641  '4*#*# ,4! ,44#*#& ,4-,#!(*0%!,(3# ?A@   0,,D ,4 !  - (+(#!*#& ++ *-%*,# *-%*,# *-%*,# *-%*,# *#*#& (& *#*#& (& *#*#& (& *#*#& (&  ?I@  # ! --*#!6 - ! & .<<:<<B<<A '(*! (*#!  #D%( # #D ! *&+ #,! ()*-/# (%/!6 ' / / *#&!, '+%! ,+*! / %--%' %#*'+ - *-(*!*+( 03*'6# '*#& !  ,#% *4! '*!! /3*# K '*# !*,#6( 4#-03+, ! *&+ 6411 of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attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641 *!(%-D! 0 ,! (*#$%(*% ,%!*! "*# *#!(*-!-,'+/* *' ,")(6 %#%0! #!* !  #,( #3 ,! ( ) -,((,0,( !*,#6 ! -,#4*#-,4! * ?;@  ) ,((!*#&*# 0% %- -*(-%'! --,'+ #* 03 --*#! *# M% -,#M%#! ! ,4 (+,##!  0 /4,4! # !  (*)( # ,#M%#!/36 ! (03 44*(' O%!*,#,4#-, O%!*,#,4#-, O%!*,#,4#-, O%!*,#,4#-, ?<@  #! +,! !! (%##*#&  0%*# (*0%# /  6411 of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attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641  K !%(#+/ ,4! -  <<; # <<;G 0#- ,4 #3 (*&!/3+/ -( ,")( *! (( / (#(*0%# / #-,' "(  ++/3*#&#- #! +(#!- !,! / ##% /*#-, Exhibits Ex. P-2 Ex. P-3     #)  / ! ( "# *# ',#! /3*#-,' O%!*,#(& (* O%!*,#(& (* O%!*,#(& (* O%!*,#(& (* ?@   & !! !*' - ( ,4 !  - (*0%# /6"*/ -  1I3 6411 of 2011 (O&M) +/ -,#(-,( K G #   6:56I5<BG # 6;6<5 G<< (+-!*)/3 # !  %' #3 ,! ( -,&#! ,-%'#! (3 ) (/* #-%+,#! #-,' K ( *# *#& !  -,((-! ',#! # /"*/ *#&! *#-,'   " ! * !, 0 ! D *#!, -,#*  (3! K%-!*,#%#( +! - 6! *#-,'! K(!%(#+(,% -,' 4! (%-!*,# 4,//,"7G Assessment Year Total Income 2008-2009 Rs. 1,2 2009-2010 Rs.1,56 #)*",4!  4,( * #-,#*  *#-,'6 ! * -,%(! ' *! $%! ,4! -   .6<<1BG (*#& &,4 (*#& &,4 (*#& &,4 (*#& &,4! -  ! -  ! -  ! -   ++// #!B-/ *' #! (! ! ,4 !  #6*#%++,(!,4! * - 6 %/3 +/ - ,# (-,( /*- (*#&!  *,-%'#! (3 I3 (03+/ -*#&(/* #-,#! K G.,"*#&&(,!,! /*#-,' 6<5<BG4,(! '#! (<< %'0/ ,+*#*,# ,4 ! * ,%(!6 *# ! )*#-6 ! ,%& / (# (*0%#  !%(#0*#&! !%!,(3,-%'# ,#! /3 *#-,' ,4 !  -   ! D#*#!, --,%#!! (,, *( !*,# * !  ,! / #-,' 4 +! (G,4#-,' K-!6;: ,%- K G #K G.(4/ G otal Annual ncome Monthly Incom (Approx.) s. 1,20,826/- Rs. 10,068.83/- s.1,56,050/- Rs.13,004.16/- *(*#&! *#-,',"#*#K %! # ++(,+(* !  !, -(! *# !  ! !! - " 1<3 ( *-,#! #!*,#6(/*%+,#!   (  K G ,")(6 !  / (# (3)*#-6 !  &,4! ! ( !*,#- (6+(,) K G1 6 -,' <<IG # !  0%# / #!L   ,! /  4! ( ;: 4/-! Income K G. # !  (,4   (# ,4!  1# MOHMED ATIK 2026.02.18 18:58 I attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641 ! %'0/,+*#  !  0! )*  !*,# / ,,  (+(,%-(%     9:= 9:= 9:= 9:= !  !  !  !  4 *( 4 *( 4 *( 4 *(   % '(/3  "/4 K-/%*)/34,( !   (&!  <<.<56K+ ,4*#!*!3,(+( *&,%(!*#! ,1..,4< ,1..,4< ,1..,4< ,1..,4< +(,,4,4 & / FFFF5 %0/ ,( P #- ) * %# ,"  %0 ,# +(,) ( 6411 of 2011 (O&M) *#*,#,4! *,%(!6/ (#(*0%# )*#- 4,( ! ('*#*#& !  & ,  -%(*!3 -!6 9<.= 4*# ! (%#(7G 4*#*!*,# 4*#*!*,# 4*#*!*,# 4*#*!*,#R R R R#! *-!6%#/! #! *-!6%#/! #! *-!6%#/! #! *-!6%#/! 9:=P( !*,#- :=P( !*,#- 9:=P( !*,#- :=P( !*,#- (P' # ,-%'#!* (P' # ,-%'#!* (P' # ,-%'#!* (P' # ,-%'#!* ! ! ! ,)(#'#!4,(! +%(-  ! ! ,)(#'#!4,(! +%(-  ! ! ! ,)(#'#!4,(! +%(-  ! ! ,)(#'#!4,(! +%(-  4 *(+(*-,+%#(!  (&!  %0 *(+(*-,+%#(!  (&!  %0 4 *(+(*-,+%#(!  (&!  %0 *(+(*-,+%#(!  (&!  %0 % 4(,' !  4*#*!*,# *!/46 *! /4 (G,-%'#! *% 03 !  (*!(*0%!*,#,4#!* /-,'',  %0/*- *!(*0%!*,# 3! ' 9, K+(/3+(,)*! ! ( !*,#- ( +(,,4,4(*#- /3*#&%+,# ! - ,4' #*#&) * / ' #*#&) * / ' #*#&) * / ' #*#&) * / <5= <5= <5= <5="#!,#!,,/! !( !*,#- /) #!K-(+!*(+(,%-( 5*,%(!4*#! !! *#* %0/*-*!(*0%!*,#9+ (!'#!,4 , (( ! <<.<5*# Q!! ,4#  .9=G2( ! #!( / - (3 # K+*#! , !, , 4,( ) */ 0*/*!3 # *!(*0%!*,# ,4 #! #(!  (&!  %0/*-*!(*0%!*,# ,"6 ! (4,(6 *# K(-* ,4 !  +, #!* /,'',*!*-!6;559< %0/*-*!(*0%!*,#3! '9,#!(,/= ,#,(,'*!! !,0,#04,(%- +(,)*(%#(6! #!( /,) ((6# '/37 ,(!!*!/6 #-,''#-'  (&!  %0/*-*!(*0%!*,#3 0%# /((*#!( !*#&! ( !*,#-  ,4 !  -  -!*,# .9:=  !  ! (' ( !*,# - (   ' ! -,#! K!,! ("*(M%*(6 ! -,#! K!,! ("*(M%*(6 ! -,#! K!,! ("*(M%*(6 ! -,#! K!,! ("*(M%*(6R R R R #!*%%#( #,((,( %! ,(*!3 #!*%%#( #,((,( %! ,(*!3 #!*%%#( #,((,( %! ,(*!3 #!*%%#( #,((,( %! ,(*!3 - ,4#!* /-,'',*!*4(,' ,4#!* /-,'',*!*4(,'! - ,4#!* /-,'',*!*4(,' ,4#!* /-,'',*!*4(,'!  %0/*-*!(*0%!*,#3! 'L  %0/*-*!(*0%!*,#3! 'L  %0/*-*!(*0%!*,#3! 'L  %0/*-*!(*0%!*,#3! 'L  *! * ' #*4! ! !  ( !*,# - (  ! !  ,)(#'#! # *#! # ',*!* !%0**Q( !  %(! 9,#!(,/= ((6 <56 #,!*4* - ( //#,!0%  ,-%' ,#!  '6! ,#N0/ $ ! * / #" (9*)*/2(*! !*!* * / #" (9*)*/2(*! !*!* * / #" (9*)*/2(*! !*!* * / #" (9*)*/2(*! !*!* #- (- ##,!0(/*%+,#)# (%#(7G *#*!(3,4,#%'(44 *(6 ,, 4 ,, # %0/*-*!(*0%!*,#=)* ,4#* 7K!( ,(*# (3? (!G.9 ( /,)(#'#!*,4! ,+*#*,#! !*!  4,( ' *#! *#*#& %++/* # -%(* #!* / -,'',*!36 # '/36 4,, &( !*,#3! 'L  +,"( -,#4(( 03 -!*,# . ,4 ! 9<,4;55= #*#%+(*,#,4! ,/= ((6<<6K-+! (+-!! *# %-%+(*,# # ) ,! (" ,)(#'#!(03' D! 4,//,"* '#!G9=* ((' 30- //! 3! '9,#!(,/= ((6<5P 7 - ( := ,4 ' * (*!3,4 (*!3,4 (*!3,4 (*!3,4 '!  '!  '!  '!  ( * # (! (6  ,# '#! ! # !*!*,# !*!*,# !*!*,# !*!*,# #   # **! .9*=@ !*!* -%(*#& &( *# ,4 !  ,4!  ! *#& ("* /,"*#& /!  MOHMED ATIK 2026.02.18 18:58 I attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641      5  ,4   !*  ! (   (  KKK  :  - (   On t Assessing Officer Tax Act, 1961, a in a PAN card qu Adhiniyam, 2023 performance of of 2 recognize PAN hereunder:-  # ! ,-% *#  # ' P90= P90= P90= P90= 9= 9= 9= 9= ,4! ,4! ,4! ,4! 6411 of 2011 (O&M) #(!  4,('#!*,#,( +-*4*- //3! ! ! ! !*,# ,4*#!*!3,(+(,,4,4(*#- %/19:=,4!  *,((*(+ 81 !*,# (G9=! !  !, !  /*&*0/ ,%,/  ' %#(%0G-/ %9=,4-/ %. 9=!,95=H 9:= !*,# ( //#,!0% ,4(*#- 9A=!,9<=HP 5%6! D*#&*#!,-,#*( !*,#! 4 #* 7 K!( ,(*# (3 ? (! G !*,# (- ##,!0%  ,-%' (4,(6! / (#!(* /,%(!,%& (4,(! ('*#*#&!  &,4 ' # KKKKK :*,%(!*6! (4,(6,4! )* (- ##,!0(& ( -,#-/%*)+ On the contrary, a PAN card is a s Officer only after due verification und 61, a central fiscal legislation. Further ard qualifies as a relevant fact under , 2023, being an entry in a public recor e of official duty. Even the Passport ( PAN card as a valid proof of date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is a statutory document issued by th on under Section 139-A of the Incom urthermore, the date of birth mentione under Section 29 in Bharatiya Sakshy record made by a public servant in th sport (Amendment) Rules, 2025 in Ru date of birth. The same is reproduce 6<5 -%/ 6 *# -!*,# 9= (/ !*#&  ++/*- !*,#6*#+ ( &( +9= +,( 0=6 !  4,//,"*#&  // 0 %0!*!%! 04,(! ! -!,0(6<.9 !! -, 04,(! ! -!,0(6<.9 !! -, 04,(! ! -!,0(6<.9 !! -, 04,(! ! -!,0(6<.9 !! -, 8 (  %'#!  ( -*4* +(,,4 Q!!  # !  #-6 !*,# ( by the Income ntioned Sakshya nt in the in Rule roduced !*#& !, +,(!6 !*!%! 6 -,# -,# -,# -,# MOHMED ATIK 2026.02.18 18:58 I attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641 9*= %# &* 9**= (-, ! 9***= 9***= 9***= 9***= + + + + 9*)= (+ (!*( - ( !  9)= ! ! 9)*= #* 9)**= %0/ +,/*- 9= 4,//, !  &* In vi card (Ex.P-1) as t 17/12/1969. Since age of the deceas law laid down in Corporation &An ?@  #! !", '*#,(  %& ! #+,*#!6 !  *#) (* 0/3+(*,(* +() */*#&,-* / 6411 of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n view of the aforesaid, this Court 1) as the best evidence which shows th . Since Sham Lal @ Sham Sunder Sha deceased at the time of death was 40 own in Smt. Sarla Verma case (su &Anr., (2009)6 SCC 121, multiplier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ourt deems it fit to consider the PA ows the date of birth of the deceased a er Sharma died on 01.07.2010, thus th as 40 years. Accordingly, by applyin (supra)&Ors. Vs. Delhi Transpo ltiplier of 15 will be appropriate. -/ *' #!,!,5 (! "*, 4 !  -  (,'  ,-*,/,&* 4 !", '*#,(  %&! (6 ",%/ ,%(-!,-%(! *(4%!%(#! -,#!*#%*#&(+,#*0*/*!3#,!'( 9 ,(!  ( !  03!  *#&!  ' ' ' 'GGGG! K ! K ! K ! K #/3 *# -!,4 *-(*#G #!,4 -(# *,#,4 ,( %( #- -!  ! ,( ( !  he PAN eased as thus the pplying nsport *,"6 &*- /   ) #!  (/3 MOHMED ATIK 2026.02.18 18:58 I attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641 !," (  3G!,G %- !*,#6' ((* (+,#*0*/*!* //,- !  %0! /! ,%&! / " ! #%'0(,4 ! *#-,'!," $%&'#! *!/4 /) #!K!( -! F. '(/3 ,4)* !  + ',%# # #%'0 ,4+ ,+! 4 '*/3 //,!! *#-,' !",!, ! 4,/ + # D <<19 !," ( ,%(!6 6411 of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attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641   # ! K-+!*,# / 4,,! ,-* /,0/*& !*,# ' *! $%! # +(,# /K+# O    O    O    O    ?.@   9(%##*#&  0%*# F !*,# /#%( F !*,# /#%( F !*,# /#%( F !*,# /#%( :I< :I< :I< :I<6! *-, ,4- !," O    O    O    O    ?1@  %(! '! (/ (' '! (/ (' '! (/ (' '! (/ (' #%( #- , #%( #- , #%( #- , #%( #- , -,'+# !*,# " --,(*#&/3++ 4,( I6<<<BG ,4! ! ,,  -/ *' #! 0* +,% / #+ ( 6411 of 2011 (O&M) P2 !",%/0! +(-#! &, - ##,! 0 &,)(# 03 #3 (* ++/*- !*,# ! ",%/ +# %+, - %#*+%! /3"  0 - ' ((* &6! -,#!(*0%!*,#!,!  ! (4,(6! D*#& #,)( //)*"! $%!*4**#4*K*#&! %-!*,#P # !  %'0/ ,+*#*,# ,4 ! * -, ,!*#& # ! % *# )*" ,4 !  4 *,# #! +(*#&4%!%(#  # ++(,+(* !  !, ++/3  (%- ,4! -                      -  !! !*',4 ! " *# ,4 %! #*/= %6  )*#& %( #-,! ) ( # 3! * %( #-,! ) ( # 3! * %( #-,! ) ( # 3! * %( #-,! ) ( # 3! * -,%(!'*!$%! # ++(,+(* ! " (4%!%(+(,+-!                         %(! (',(6*#)*",4! $%&' (' (' (' (' > ( # 3! * #,! ( > ( # 3! * #,! ( > ( # 3! * #,! ( > ( # 3! * #,! ( ,!  )  !*#(  %(J6 ,!  )  !*#(  %(J6 ,!  )  !*#(  %(J6 ,!  )  !*#(  %(J6 (+,  " ( %#( -,#)#!*,# / ++// #!B-/ *' #!*#  ,:.  -,'+# !*,#%#(4%#( / ,4,#,(!*%'* !,!  0*#& !  "*,"6 !", '*#,(  % (#! /-,#,(!*%' &,4%-!*,#4,(+(,# /K+#*!% 3 (*&* (%/ ,( 4,('%/  ,4 %#*)(  %+,# -*(-%'! #- ,4  - -   -/,(! #,4! *#%((*! ! 4 ! + (#!",%/ )0#/( # "! (*0%# / #! *&,%(!" #P -,%(!6 !  +(#! -  ! #  4,( * #  )*#& (& ( !, ! ,4!",'*#,( %&! (6! *, %- %-!*,# ,4 B5! !," ( ! " 1<3 ( #" /4'+/,3 *#& (& ( !, !  / " / * ,"# ! * # ! * # ! * # ! * #,! (J ,! (J ,! (J ,! (J(+,(!  9<A= 9<A= 9<A= 9<A= * ! !,&( #!5C,4!  -!% / /             &'#!,4! ,#N0/+K,%(! ( ( ( (N-  N-  N-  N- 9%+( = 9%+( = 9%+( = 9%+( =6 #F #*! # F #*! # F #*! # F #*! # +,(!   9<=   AI 9<=   AI 9<=   AI 9<=   AI * /, (M%*( !, 0  :.;,4< (! %6/#!*!/ /  # I6<<<BG!," (/, !%#,4 61<6<<<BG91I6<<<K %&! ( #  ,# ( #!*!/ 11 *!%( *)( /   ! 4! ( ( #6 !"(  ,# , !  ,%(!  !  /,3 # *# A=: A=: A=: A=: / (3 %(!*# #*  #*  #*  #*   AI<6  AI<6  AI<6  AI<6  !*!/ /, K5=  !, MOHMED ATIK 2026.02.18 18:58 I attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641                 ?5@  #) (/#!*!/ , , , ,   . 1 5 :::: AAAA IIII ;;;; < < < <          ?:@   )*",4! ,0 #,! () #,! () #,! () #,! () 91=5. 91=5. 91=5. 91=5. ++  ( 3 #   ( 3 #   ( 3 #   ( 3 #  # #- !, ;C -/ *' #!4(,'! !, '#!*,# (  //0%-! ?A@--, *+, ,4 "*! 6411 of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attest to the accuracy and authenticity of this order/judgment FAO Nos.6391 & 641 (*0%# / #! #*#&'*-//     0(% 0(% 0(% 0(% (3 (3 (3 (3IIII6< 6< 6< 6< !*D 2! 2! 6411 of 2011 (O&M) ! ++ /filed at the instance of I // #,% ++/*- !*,#9=6*4 #36      < < < <::::     !(+ D*#&B( ,# B, !((+,(! 0/  B, ce of Insurance Company is dismisse  // /,! #*+,,4 9  = 9  = 9  = 9  =          13 missed MOHMED ATIK 2026.02.18 18:58 I attest to the accuracy and authenticity of this order/judgment