T.R. BHANDARI Vs. STATE

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The petitioners have purchased the plot as joint owners ad measuring 845.13 sq. mtrs. on 17.7.1995 from one Shivial. The original owner of the plot in dispute Shri Shivlal has deposited one time tax as envisaged under section 3(1-B)(a) of the Rajasthan Land and Building Tax Act, 1964 on 21.3.1989. As a result of this transfer, the proceedings were initiated against the petitioners for re-computing the tax payable in respect of the plot in question by revaluing the same as on the date of its acquisition by the petitioners. For that notices a/s. 16-A were issued to the petitioners and fresh determination of tax was made on 30.12.1997 fixing the liability of Rs. 72,251/- and also in addition thereto interest was imposed and again it was re-assessed and further demand was created on the same property by re-determining its value. The petitioners have challenged these demands Ex.6, 6-A dated 20.1.1998 and 11.9.1998 respectively and also Ex.15 dated 10.10.1999 and Ex.18 dated 4.10.1999. The petitioners first filed appeals against the said demands.

(3.) This petition has been filed challenging the validity of the various provisions particularly Section 13(1)(b) and 15(d) which provide for bringing property back to tax on the change of ownership, notwithstanding there has been no change in the property itself, inter alia on the ground that tax being on property and not on person, the change of ownership cannot affect the benefit available to the property under section 3(1-B) on payment of one time tax at any point of time.