SUKHWINDER SINGH AND ANOTHER vs LD FINANCIAL COMMISSIONER APPEALS PUNJAB AND OTHERS

CWP-13920-2026 and CWP-13949-2026 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH KREKK Date of decision: 06.05.2026 (144) CWP-13920-2026 2026 PHHC.071084 nee Sukhwinder Singh and another ...Petitioners Versus Financial Commissioner (Appeals), Punjab and others ...Respondents 145) CWP-13949-2026 Payne eae ( ) sonracorc Sukhwinder Singh and another ...Petitioners Versus Financial Commissioner (Appeals), Punjab and others ...Respondents CORAM: HON'BLE MR. JUSTICE HARSH BUNGER Present: Mr. Himanshu Puri, Advocate for the petitioner(s). Mr. Harpreet Singh, AAG, Punjab. Mr. Gaurav Goel, Advocate and Mr. Teginder Singh, Advocate for respondent No.10-Punjab National Bank. 2k 26 2c 246 2 PRIYANKA 2026.05.11 17:24 | attest to the accuracy and integrity of this document CWP-13920-2026 and CWP-13949-2026 -2- HARSH BUNGER J. (ORAL) This order shall dispose of two writ petitions, ie., CWP-13920-2026 and CWP-13949-2026; as they involve common issues of law and fact. However, for the purpose of passing this order, the facts are being taken from CWP-13920-2026. 2. Prayer in the civil writ petition (CWP-13920-2026) filed under Articles 226/227 of the Constitution of India inter alia is for