SUKHWANT KAUR vs FINANCIAL COMMISSIONER APPEALS PUNJAB AND OTHERS

CWP-34196-2025 (O&M) & CWP-6784-2026 (O&M) -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision:07.05.2026 124) CWP-34196-2025 (O&M) Sukhwant Kaur ..…Petitioner Versus Financial Commissioner (Appeals) Punjab and others ..…Respondents 136) CWP-6784-2026 (O&M) Sukhwant Kaur ..…Petitioner Versus Financial Commissioner (Appeals) Punjab and others ..…Respondents CORAM: HON'BLE MR. JUSTICE HARSH BUNGER Present: Mr. Munish Gupta, Advocate, for the petitioner. Mr. Sherry K. Singla, Advocate for respondent No.6. ***** HARSH BUNGER J. (ORAL) This order shall dispose of two writ petitions, i.e., CWP-34196-2025 and CWP-6784-2026; as they involve common issues of law and fact. 2. Prayer in both the writ petitions filed under Article 226 of the Constitution of India is for issuance of a writ in the nature of Certiorari for setting aside the order dated 12.03.2010 (Annexure P-3); order dated 13.04.2011 (Annexure P-4); order dated 20.09.2011 (Annexure P-5); order DINESH 2026.05.11 09:08 I attest to the accuracy and integrity of this document CWP-34196-2025 (O&M) & CWP-6784-2026 (O&M) -2- dated 31.03.2025 (Annexure P-6) and the order dated 21.08.2025 (Annexure P-11). 3. The afor