Honble KESHOTE, J.–Heard learned counsel for the petitioner and perused the entire record of the writ petition.

(2). In the writ petition the petitioner has prayed for grant of following relief,

``(i) Declare the provisions of Section 84(3) of the Rajasthan Sales Tax Act, 1994 that provides 10% of deposit of tax and other amount for entertainment of appeal as ultra vires of the Constitution.

(ii) Declare the action of respondent No. 5 in assumption of jurisdiction as illegal, arbitrary and further hold that the respondent No. 5 have no jurisdiction to pass assessment order in the matter;

(iii) Declare the order passed by the respondent No. 4 as totally arbitrary and without considering the provisions of law.

(iv) Quash/set aside the assessment orders passed by the respondent No. 5 i.e. ANNEXURES 3, 4 and 5.

(v) Such further relief for which the petitioners are entitled under the circumstances may also be awarded including cost of petition.

(3). The facts of the case as stated in the writ petition are that the respondent No. 5 conducted the survey on 17th of July, 2003 of the petitioner establishment and the issued notices proposing leavy of tax on stock transfers made by the petitioner fo

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