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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
BALJINDER SINGH SANDHU, SANJEEV PRAKASH SHARM
Taleda Square Pvt. Ltd. – Appellant
Versus
State Of Rajasthan Through Principal Secretary, Local Self Department, Government Of Rajasthan – Respondent
| Table of Content |
|---|
| 1. petitioner's prayers outlined. (Para 1) |
| 2. factual background on lease agreement. (Para 2 , 3 , 4) |
| 3. petitioner's claim for tax exemption. (Para 5 , 6 , 7) |
| 4. municipal corporation's objections. (Para 8 , 10) |
| 5. court proceedings overview. (Para 12 , 13) |
| 6. legal exemptions explained. (Para 14 , 15 , 16) |
| 7. precedent and principles established. (Para 23 , 24 , 28) |
| 8. final judgment and order. (Para 36 , 37 , 38 , 39) |
JUDGMENT :
Baljinder Singh Sandhu, J.
1. The present writ petition has been filed by petitioner –Taleda Square Pvt. Ltd. with the following prayers:
“It is, therefore, humbly prayed that this writ petition may kindly be allowed with costs and by an appropriate writ, order or direction -
i) Impugned notification dated 24.08.2016 (Annex.11) issued by the Director cum Special Secretary, Local Self Department & order dated 21.1.2020 (Annex. 12) issued by the Director cum Joint Secretary, Local Self Department, Government of Rajasthan, Jaipur may be declared as ultra vires and in violation of Article 285 of the Constitution of India and section 107 of the Act of 2009 and quashed and set aside.
ii) notice dated impugned notices dated 31.1.2020, 6.5.2022, 31.5.2022 and
Lessee companies are not entitled to tax immunity under Article 285, as exemption applies solely to properties owned directly by the Union, not those leased for commercial use.
Statutory corporations do not enjoy exemption from state taxation under Art. 285; assessment must adhere to proper procedures.
The main legal point established in the judgment is that the petitioner's building does not qualify for exemption from property tax as a Government of India undertaking under Article 285 of the Const....
A Cooperative Society is not a Corporation established by or under a Central or State Act, thus it is subject to the provisions of the Maharashtra Rent Control Act.
The Andhra Pradesh Road Transport Corporation is subject to income taxation as it is deemed an independent legal entity and does not qualify for immunity under the Indian Income Tax Act.
The main legal point established in the judgment is that the discretion to grant special exemptions for property tax lies with the Council with the sanction of the Government, and exemptions are gran....
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