[2026:RJ-JD:9131-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2155/2026 Bathera Distributors, A Registered Partnership Firm, Situated At Near Alka Hotel, Shastri Circle, Udaipur (Rajasthan) - 313001, Through Its Partner - Anil Mehta S/o Anandi Lal Mehta, Aged About 46 Years, R/o 37, Dhabhai Ji Ki Bari, Mahaveer Colony, Ashok Nagar, Girwa, Udaipur (Raj.).

----Petitioner Versus

1. State Of Rajasthan, Through Secretary, Department Of Urban Housing And Development, Government Of Rajasthan, Jaipur.

2. Municipal Corporation, Udaipur, Through Its Commissioner, 21, Nagar Palika Link Road, Palika Bazar, Townhall, Bapu Bazar, Shakti Nagar, Udaipur, Rajasthan -

313001 ----Respondents For Petitioner(s) : Mr. Avin Chhangani For Respondent(s) : Mr. Ayush Gehlot for Mr. Rajesh Panwar, Sr. Adv.& AAG HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order

19/02/2026

1. The petitioner is before this Court assailing the determination notice regarding Urban Development Tax dated 01.01.2026, issued by the respondents to the petitioner-firm for recovery of Rs. 3,00,055/- for the period from the year 2007 till

2026.

2. At the very outset, reference may be had to the impugned notice which apart from mentioning the amount which is proposed to be levied also clearly gives liberty to the petitioner to file his objections in case he so wishes.

3. By ready reference, the English translation of the relevant extract of the impugned notice reads as under:

“1. This Urban Development Tax assessment notice is being sent as per the office records.

2. In case of agreement, you may sign at the designated place on the bill and deposit the amount through the Municipal Corporation helpline / online at www.rajmunicipal.com.

3. In case of objection, fill the self-assessment form, assess the tax yourself and deposit it. Please note that if information regarding ownership, change of use, construction addition, etc. is concealed, reassessment of tax shall be carried out under Section 123(2) and recovery shall be made along with penalty.

4. If any other bill in a different name is received for the same property, contact the UD Tax branch of the Municipal Corporation along with the relevant bill and documents.

5. If you have already paid any amount shown in this bill earlier, contact the UD Tax branch of the Municipal Corporation along with the original receipt and one photocopy thereof.

6. The Urban Development Tax bill shall not be valid as proof of ownership.

7. For any query dial Toll Free Number: 1800-572-8545 or go to rajmunicipal.com to register your complaint.

8. If the property holder/occupant has any objection regarding the said bill, the same may be lodged within 15 days at the Corporation headquarters or the concerned zonal office.”

4. Clause 8, ibid, clearly dissuades us from entertaining this writ petition at this nascent stage. Moreover, it transpires that there is an alternative remedy provided in case any adverse order is passed after the petitioner chooses to file his objections under Section 121 of Rajasthan Municipalities Act, 2009. On both counts, at this premature stage as well as on alternative remedy being available, the writ petition is not maintainable and is dismissed in limine accordingly.

5. In parting, we may hasten to add that in case the petitioner files his objections to the impugned notice within a period of 15 days from today, the same shall be entertained and a speaking order shall be passed by the competent authority in accordance with law.

(YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J

5-neha/-