VIJAY KUMAR SHARMA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner in the present case has challenged the levy of land tax vide the demand notice dated 24.7.2009 (Annex-10), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2009-10 raised by the Assessing Authority, (Sub-Registrar), Bikaner.

(2.) 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.

(3.) THE coordinate bench of this Court (Jaipur Bench) in S.B.C.W.P. No.9972/2007- Mohd. Jamil Vs. State of Rajasthan & Ors., decided on 04.03.2011 and other connected writ petitions, has held has under: