REGENT COMPUTRONICS PVT. LTD.

EAST INDIA HOTELS LIMITED Appellant

V/S

STATE OF RAJASTHAN Respondents

Referred Judgements :-

CAPE BRANDY SYNDICATE V. INLAND REVENUE COMMISSIONER [REFFERED TO]
JAISRI SAHU VS. RAJDEWAN DUBEY [REFFERED TO 25]
COMMISSIONER OF INCOME TAX MADRAI VS. AJAX PRODUCTS LIMITED [REFFERED TO 15,19]
B SHAMA RAO VS. UNION TERRITORY OF PONDICHERRY [REFFERED TO 15,25]
SUDHIR CHANDRA NAWN VS. WEALTH TAX OFFICER CALCUTTA [REFFERED TO 22]
ASSISTANT COMMISSIONER OF URBAN LAND TAX VS. BUCKINGHAM AND GARNATIC CO LTD [REFFERED TO 15,16]
D G GOSE AND CO AGENTS PRIVATE LIMITED S K SUBRAMANIAN CUSTOMS CLEARING AGENTS ASSOCIATION ALEX CHERIYAN SOUTH CORPORATION PRIVATE LIMITED N KUNHIRAMAN ABRAHAM ABRAHAM K G BHASKARAN MRS LU VS. STATE OF KERALA [REFFERED TO 15,16]
STATE OF MAHARASHTRA BHASKAR RAMKRISHNA MARKANDEYA VS. MADHUKAR BALKRTSHNA BADTYA:STATE OF MAHARASHTRA [REFFERED TO 18]
MUNICIPAL CORPORATION OF DELHI VS. GURNAM KAUR [REFFERED TO 15,25]
STATE OF UTTAR PRADESH VS. SYNTHETICS AND CHEMICALS LIMITED [REFFERED TO 15,25]
GOODRICKE GROUP LIMITED VS. STATE OF WEST BENGAL [REFERRED TO]
LT COL SAWAI BHAWANI SINGH VS. STATE OF RAJASTHAN [REFFERED TO : (1996) 2 SCR 145 15,16]
STEEL AUTHORITY OF INDIA LIMITED VS. STATE OF MADHYA PRADESH [REFFERED TO 15,16]
KUBHAYAMMED VS. STATE OF KERALA [REFFERED TO : (2000) 6 SCC 359 : 2000 AIR SCW 2608 25]
ANAS VS. STATE OF KERALA [REFFERED TO : (1999) 3 KER LJ 370 15,18]

JUDGEMENT

(1.) The present writ petition and other writ petitions (mentioned in the appended Schedule) raise an interesting question of law in the matter of one time tax scheme introduced by way of insertion of S. 3 (1B) of the Finance Act, 1989 (Act No. 6 of 1989)

(2.) The questions for our consideration are that :-

(3.) The short facts leading to the above case are as follows :- The petitioner No. 1 M/s. East India Hotels Ltd. is a company duly incorporated under the Companies Act. The company has its operations in all over the country including at Jaipur and at Udaipur in the State of Rajasthan. Petitioner No. 2 Shri O.P. Arora is the shareholder of the company and is Director Deposits. The land which has been acquired by the petitioner-company at Udaipur is being subjected to proceeding for reassessment for levy and charge to tax by the Assistant Director, Land and Building Tax Department, Government of Rajasthan, Udaipur for and on behalf of the Government of Rajasthan. The order impugned in this writ petition is dated 8th of December, 1997 which has been passed by the Rajasthan Taxation Tribunal at Jaipur.

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EAST INDIA HOTELS LIMITED Vs. STATE OF RAJASTHAN

Referred Judgements :-

JUDGEMENT

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