J. K. White Cement Works vs State Of Rajasthan And Ors

The petition is directed against the demand notice dated 08.03.2011 issued by the Assessing Authority creating demand of land tax against the petitioner under the provisions of Rajasthan Finance Act, 2006. The vires of Rule 24(1) of Rajasthan Land Tax Rules is also under challenge.

Learned counsel for the respondent submits that the controversy involved in this writ petition stands squarely covered by a Bench decision of this court rendered in 'Hindustan Zinc Limited vs. State of Rajasthan & Ors.' (D. B. Civil Writ Petition No.9994/10 and other connected matters), decided on 9.11.12, wherein while upholding the vires of provisions of Section 38(c) & 39 of the Act and Rule 24(1) of the Rules, the writ petitions were disposed of in the following terms:

"47. In view of the discussion above, since the effective and efficacious remedy of appeal is available to the petitioners under the relevant statute, they cannot be permitted to invoke the extra ordinary jurisdiction of this court to assail the validity of provisional/final assessment order passed by the Assessing Authority and therefore, we are not inclined to consider the other submissions made by the learned counsel for the petitioners regarding the fairness of the procedure adopted during the assessment proceedings and other ancillary questions raised as aforesaid. However, on the facts and in the circumstances of the case, we are of the opinion that the petitioners deserve to be granted reasonable time to submit their objections before the Assessing Authority against the provisional assessment list or for filing an appeal before the Appellate Authority in accordance with law.

In the result, the challenge to the vires of provisions of Section 38(c) & 39 of the Act and Rule 24(1) of the Rules fails. The writ petitions are dismissed. However, the petitioners, if aggrieved by the entry made in the provisional assessment list, shall be at liberty to file the appropriate objections before the Assessing Authority and in the matters wherein final assessment orders have already been made and demands have been created, they shall be at liberty to file an appeal before the Appellate Authority, if not already filed, within a period of thirty days from the date of this order. The amount, if any, deposited by the petitioners against the demand created in terms of interim orders passed by this Court or otherwise, shall be adjusted against the amount payable so as to satisfy the condition of pre-deposit for maintainability of appeal. Needless to say that the deficit amount, if any, required to be deposited for entertaining the appeal by the Appellate Authority, the same shall be deposited by the petitioners within the stipulated period. No order to costs."

Accordingly, this writ petition is also dismissed in the light of the decision rendered in Hindustan Zinc Limited's case (supra).