ITC LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) In the present set of writ petitions, prayer has been made by the petitioners to quash and set aside Rajasthan Municipalities(Urban Development Tax) Rules, 2007 notified on 29.08.2007. Prayer has also been made to quash the notification issued on the same date inasmuch as it differentiate as to the rate of tax to be realised from four star and five star hotels, deluxe hotels and heritage hotels. Prayer has also been made to treat the petitioners' unit as an industrial unit and not a commercial unit; DLC rates of industrial units should be made applicable on Bhawani Singh Road and not on Tonk Road. However, in the other writ petitions filed by the hotels, more or less similar prayers have been made. In Writ Petition No. 13737/2009, in addition, a payer has been made that recovery of Urban Development Tax at exorbitant rate from the petitioner be declared as illegal.

(3.) Facts are being narrated from CWP No. 5554/2008.