246-2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH LPA-805-2024 (O&M) Date of decision : 02.04.2026 Kanwarpal Singh ...Appellant Vs. Financial Commissioner, Appeals and others ...Respondent(s) CORAM: HON’BLE MR. JUSTICE HARSIMRAN SINGH SETHI HON’BLE MR. JUSTICE DEEPAK MANCHANDA Present: Mr. Rakesh Sobti, Advocate for the appellant. Mr. Yatin Bunger, AAG, Punjab. *** DEEPAK MANCHANDA , J. For order, see order of even date passed in connected appeal i.e. LPA-662-2024, titled as “Kanwarpal Singh Vs. Financial Commissioner, Appeals” and others The pending miscellaneous application(s), if any, stands disposed of. (DEEPAK MANCHANDA) (HARSIMRAN SINGH SETHI) JUDGE JUDGE 02.04.2026 vanita Whether speaking/reasoned : Yes Whether Reportable : No VANITA 2026.04.09 17:46 I attest to the accuracy and authenticity of this order and judgment