JODHAN REAL ESTATE DEVELOPMENT Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE sixty five writ petitions the particulars of which are given in the Schedule 15 and annexed to this order, raises question of law relating to constitutional validity of the provisions of Rajasthan Land and Buildings Taxes Act, 1964 (Act XVIII of 1964) as amended from time to time (hereinafter called 'the Act'). The land and building owners filed separate writ petitions in this Court challenging the validity of the Act.

(2.) THE first bunch of 46 writ petitions was decided by a Single Bench at Jaipur on May 11,1979. (S.B.C.W. No. 877/1973, S.M.S. Investment Corpora Hon Pvt. Ltn. v. State of Rajasthan The learned Single Judge allowed all the writ petitions in part and his findings were as under:

(3.) IN other respects a number of findings of the single Judge were confirmed by the Division Bench. Apart from holding that the Act is valid, the finding of the Division Bench can be extracted as under:.This land may separately be taxed as a unit and similarly a building can separately be taxed as a unit. But land and building both shall be taxed together only with they form one unit, namely when land in form of garden or ground is appurtenant to the building and forms an integra part thereof. In the last mentioned case, the land or building cannot be separately taxed, as they together constitute one unit..'