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PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN
Devgarh Granite Mines Welfare Sansthan – Appellant
Versus
State Of Rajasthan, Through The Principal Secretary, Finance Department – Respondent
ORDER :
1. The petitioners have preferred the present writ petitions with the following prayer: -
(ii) Quash and set aside notification dated 30.03.2020 issued by the Respondents as being arbitrary, unreasonable and beyond the legislative competence of the state and ultra vires the Constitution of India.
(iii) Restrain the Respondents from making any assessment, recovery of tax or any coercive action against the petitioner under Chapter IV of the Rajasthan Fiance Act, 2020 & Rajasthan Land Tax Rules, 2020.
(iv) Quash and set aside the demand notice issued by the Respondents.”
2. Learned counsel for the petitioner fairly pointed out that there was a notification dated 08.02.2024, Jaipur issued by the Finance Department (Tax Division), Government of Rajasthan whereby an “Amnesty Scheme-2024” has been floated in public interest. Operative portion of the Amnesty Sc
The provisions of the Rajasthan Finance Act 2020 regarding tax on mining leases were found to be ultra vires the Constitution, allowing petitioners to benefit from the Amnesty Scheme.
The actual use of land determines tax liability under the Rajasthan Finance Act, 2006, and the petitioner’s land did not qualify for exemption.
The court ruled that tax can only be collected for amounts adjudicated before the invalidation of the Rajasthan Land Tax Act, 1985.
The court established that payment of tax and interest prior to assessment qualifies a taxpayer for the waiver of penalties under the Amnesty Scheme, regardless of subsequent procedural misinterpreta....
The court established that a taxpayer who has paid the principal tax is entitled to a waiver of interest and penalty under the Amnesty Scheme, regardless of subsequent demands for penalty.
The Amnesty Scheme does not allow the adjustment of any amount due to an assessee, and the authority under the Amnesty Scheme becomes functus officio once an order is passed and cannot modify the ord....
The main legal point established in the judgment is that in the context of beneficial legislation such as the Amnesty Scheme, procedural formalities need not be strictly complied with if the eligibil....
Payments made under the Amnesty Scheme are to be treated as deposits and not appropriated under Section 91 of the KVAT Act, allowing for potential refunds of excess payments.
The court established that the words 'arrears of tax' in the Amnesty Scheme do not include amounts subject to an appeal filed by the State and pending consideration, and the assessees are bound to co....
The court established that the Amnesty Scheme under Section 31A cannot be negated by ongoing appeals, reinforcing its role in quick tax resolution.
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