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PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN
Jk White Cement Works – Appellant
Versus
State – Respondent
JUDGMENT :
(Pushpendra Singh Bhati, J.)
1. Since all the instant petitions involve a common controversy though with marginal variation in the contextual facts, therefore, for the purposes of the present analogous adjudication, the facts and the prayer clauses are being taken from the above-numbered D.B. Civil Writ Petition No. 2183/2003, while treating the same as a lead case; rival submissions of the parties and the observations of the Court, in the present judgment, would also be based, particularly, on the factual matrix of the lead case.
1.1. The prayer clauses read as under:-
(i) quash the notice Annexure-1, Assessment order Annexure-3 and quash the assessment proceedings conducted by respondent No.4 and the demand of land tax raised pursuant to these assessment proceedings be also quashed; and
(ii) consequently a direction may be issued to the respondents to refund the amount of land tax recovered from the petitioner after 30.08.1991 in the name of land tax, with interest @ 24% per annum from the date of deposit
The court ruled that tax can only be collected for amounts adjudicated before the invalidation of the Rajasthan Land Tax Act, 1985.
The main legal point established in the judgment is that the appeal under Section 20 of the Act of 1975 was not maintainable as the order was passed under Section 9-A, which was non-appealable. The j....
Recovery of dues as arrears of land revenue was sustainable under the Punjab Excise Act, 1914, despite the abolition of land revenue.
Tax recovery requires proper notification as per Income Tax Act sections.
Interest on tax is payable from the date of the first assessment order if not paid within the specified time.
The court affirmed that assessment proceedings initiated without jurisdiction under Section 148 post-Faceless Scheme are void, quashing all relevant notices and orders.
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