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2023 Supreme(Raj) 1352

AUGUSTINE GEORGE MASIH, SAMEER JAIN
Supreme Polymers Private Limited – Appellant
Versus
State of Rajasthan – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Mr. Vaibhav Kasliwal
For the Respondent: Mr. J.S. Shekhawat for Mr. R.P. Singh, AAG Mr. B.K. Sharma

ORDER :

1. The present writ petition was filed seeking the following reliefs:

    “(i) an appropriate writ, order or direction quashing the assessment orders dated 28.12.1999 & 20.12.2001 [Annexure.3 & 4] passed by the respondent no.2 and the Appellate Order dated 16.01.2003 [Annexure.5] passed by the Director, Land & Building Tax, Rajasthan, Jaipur and impugned Revisional order dated 17.07.2006 [Annexure.6] passed by the Divisional Commissioner, Jaipur;

(ii) an appropriate writ, order or direction, it may be declared that the subject land and building comprised in Hotel Trident, Jaipur which became liable to pay land & building tax w.e.f. 01.04.1998 is exempt from payment of tax for a period of four years from the date the hotel was put to use;

(iii) Cost of the writ petition be also awarded in favour of the humble petitioners.

INTERIM RELIEF:

(iv) Operation of the assessment orders dated 28.12.1999 & 20.12.2001 [Annexure.3 & 4] passed by the respondent no.2 and the Appellate Order dated 16.01.2003 [Annexure.5] passed by the Director, Land & Building Tax, Rajasthan, Jaipur and impugned

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