BHAGWAN SWAROOP Vs. STATE OF RAJASTHAN & ORS.

JUDGEMENT

(1.) THE petitioner in the present case has challenged the levy of land tax vide the impugned order dated 21.06.2010 (Annex15) for assessment years 2006 -07 to 2010 -11 under the provisions of Rajasthan Finance Act, 2006 raised by the Sub -Registrar -II (Assessing Authority), Kotadi, District Bhilwara for Rs. 2,00,703/ -.

(2.) This Court while granting interim order in favour of petitioner in the present case on 26.10.2010 had granted interim relief to the petitioner staying the recovery in pursuance of impugned order (Annex -15) dated 21.06.2010 passed by the assessing authority i.e. Sub -Registrar, Kotadi, Bhilwara provided petitioner submits a solvent security to the satisfaction of the respondents.

(3.) LEARNED counsel for the petitioner submitted that the respondent -Assessing Authority has not given reasonable opportunity of hearing and has issued demand notices without complying with the principles of natural justice and demand of land tax is illegal. Therefore, the impugned assessment order and demand notice deserve to be set aside.