SH MOHTA DHARAMSHALA TRUST Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner trust through its trustee Shashi Kumar Mohta has filed this writ petition challenging the assessment and demand of tax under the Rajasthan Lands and Buildings Tax Act, 1984 (hereinafter called the Act of 1984) assessed vide order dated 25.9.2002 (Annex.10) dated 26.9.2002 (Annex.11) and consequential demand notice dated 19.10.2002 (Annex.12).

(2.) THIS challenge has been made on several grounds including challenge to vires of proviso to Sub -section (f) of Section 6 and the validity of notifications dated 30.3.2000 (Annex.13) as amended vide notification dated 28.6.2000 (Annex.14) being ultra vires provisions of the Act which relate to fixing flat rate at which the market value is to be determined for determining the amount of tax payable under the Act of 1984. Apart from the aforesaid grounds, it has also been urged that the notification dated 31.3.1998 (Annex.16) by which uninhibited exemption from payment of tax in respect of land and buildings subject of religious and charitable purpose was cancelled and the exemption was confined to property used for non -commercial purpose to be invalid.

(3.) PURSUANT to this notification the assessment proceedings in respect of shops attached with the aforesaid Dharmshala were initiated which ultimately resulted in the impugned assessment orders and demand notice.