vkns'k 1- çdj.k vkns'k gsrq çLrqrA 2- vihykFkÊ }kjk ;g vihy dk;kZy; vkcdkjh vk;qä] eè; çns'k Xokfy;j }kjk vihy çdj.k vkjŒlhŒlhŒ@84@2005&06 esa ikfjr vkns'k fnukad 3-7-2019 d¢ fo#) eè; çns'k vkcdkjh vfèkfu;e] 1915 dh èkkjk 62¼2½¼lh½ d¢ varxZr bl U;k;ky; esa çLrqr dh xÃ gSA 3- çdj.k dk laf{kIr fooj.k bl çdkj gS fd dysDVj ftyk ckykÄkV }kjk vkns'k i`"Bkadu Øekad 455@vkc@Bsdk@2006 fnukad 6-3-2006 }kjk vihykFkÊ dEiuh }kjk e| Ò.Mkxkj ckykÄkV ij U;wure laxzg u j[ks tkus #i, 2@& çfr çwQ yhVj dh nj ls de j[kh xÃ ek=k 2038349-5 çwQ yhVj ij #i, 40]76]698@& dh 'kkfLr vfèkj¨fir dh xÃA dysDVj d¢ vkns'k d¢ fo#) vkcdkjh vk;qä d¢ le{k vihy çLrqr dh xÃA vkcdkjh vk;qä }kjk dysDVj ckykÄkV d¢ vkns'k ls lger g¨rs gq, fnukad 3-7-2019 d¨ vkns'k ikfjr dj vihy vekU; dh xÃA vkcdkjh vk;qä d¢ blh vkns'k d¢ fo#) ;g vihy bl U;k;ky; esa çLrqr dh xÃ gSA 4- vihykFkÊ vfÒÒk"kd }kjk çLrqr rd¨Z ij fopkj fd;k x;kA vihy ese¨a esa of.kZr vkèkkj¨a dk vè;;u fd;k x;kA 5- çR;FkÊx.k d¢ vfÒÒk"kd }kjk eq[; :i ls rdZ çLrqr fd;k x;k gS fd vkcdkjh vk;qä }kjk ikfjr vkns'k fofèklaxr ,oa U;k;¨fpr g¨us ls gLr{ksi ;¨X; ugÈ gSA 6- mÒ; i{k d¢ rd¨Z ij fopkj fd;k x;k ,oa vèkhuLFk U;k;ky;¨a d¢ vfÒys[k¨a dk voy¨du fd;k x;kA dysDVj ckykÄkV d¢ vkns'k d¢ voy¨du ls fofnr gS fd dysDVj }kjk vihykFkÊ dEiuh ij ns'kh efnjk Ò.Mkxkj esa fu;e 4¼4½¼d½ dk ikyu u fd, tkus d¢ dkj.k fu;e 12¼2½ d¢ varxZr vkns'k fnukad 4-3-2006 d¨ ikfjr fd;k x;k gS] tcfd fu;e 12¼2½ e/; çns'k vlkèkkj.k jkti= vfèklwpuk Øekad ¼24½ ch&01&03&2002&02&05 fnukad 11 eÃ 2005 }kjk foy¨fir fd;k tk pqdk FkkA dysDVj }kjk Òh bl rF; dk mYys[k vius vkns'k esa fd;k x;kA mä rF; dysDVj d¢ laKku esa g¨us d¢ ckotwn Òh dysDVj }kjk vfèkdkfjrk foghu vkns'k ikfjr fd;k x;k gSA bl egRoiw.kZ rF; d¨ utj vankt dj vkcdkjh vk;qä }kjk ikfjr vkns'k fofèklEer ekU; ugÈ fd;k tk ldrkA mij¨ä foospuk d¢ vkèkkj ij vkcdkjh vk;qä dk vkns'k fnukad 3-7-2019 ,oa dysDVj ckykÄkV dk vkns'k fnukad 6-3-2006 fujLr fd, tkrs gSaA pw¡fd ns'kh efnjk Ò.Mkxkj esa fu;e 4¼4½¼d½ dk ikyu u fd, tkus d¢ dkj.k mld¢ fo#) lquokÃ dk vfèkdkjh vkcdkjh vk;qä d¨ g¨us ls ;g vihy vkcdkjh vk;qä d¢ bl funsZ'k d¢ lkFk çR;kofrZr fd;k tkrk gS fd os mÒ;i{k d¨ lquokÃ dk leqfpr volj çnku dj xq.k&n¨"k d¢ vkèkkj ij çdj.k dk vkns'k fnukad 6-3-2006 fujLr fd, tkrs gSaA pw¡fd ns'kh efnjk Ò.Mkxkj esa fu;e 4¼4½¼d½ dk ikyu u fd, tkus d¢ dkj.k mld¢ fo#) lquokÃ dk vfèkdkjh vkcdkjh vk;qä d¨ g¨us ls ;g vihy vkcdkjh vk;qä d¢ bl funsZ'k d¢ lkFk çR;kofrZr fd;k tkrk gS fd os mÒ;i{k d¨ lquokÃ dk leqfpr volj çnku dj xq.k&n¨"k d¢ vkèkkj ij çdj.k dk fujkdj.k djsaA

Great Meliyan Ltd. (M/s. ) Dhar v. Excise Commissioner, M. P. Gwalior