Sunil Ambwani,

1. We have heard learned counsel appearing for the petitioners and learned counsel appearing for the respondents-State of Rajasthan.

2. The petitioner no.1 is a Public Limited Company registered under the Indian Companies Act, 1956 with its registered office at Ambujanagar, Taluka Kodinar, District Ghirsomnath, Gujarat. The petitioner no.2 is shareholder and Vice-President of the Company.

3. In all these writ petitions, the petitioners have challenged the order dated 7.4.2014 and the demand notice of the same date served on the petitioners on 23.4.2014, whereby a total demand of Rs.34,30,44,244/-(including interest) has been raised, by way of enforcement of the undertaking given by the petitioner-Company, pursuant to the Notification dated 22.2.2002. The order dated 7.4.2014 passed by the Assistant Commissioner, Commercial Taxes Department, Beawar (Rajasthan) has been challenged on the grounds that the undertaking is not enforceable against the petitioner-Company and that the petitioner-Company is not liable to pay any amount under the said undertaking.