STATE Vs. NARENDRA KUMAR KAUSHIK

JUDGEMENT

(1.) THE petitioner has prayed for issuance of a writ of certiorari and to quash the order dated 29.6.1982 passed by the Director (Appellate Authority) Land & Building Tax Department and the order/judgment dated 28.5.1990 (Annexure 6) passed by the Additional Divisional Commissioner, Jaipur Division, Jaipur.

(2.) IN brief, the facts of the case are that respondents No 1 to 3, who are real brothers, filed separate returns in individual capacity for the property in question mentioned in para 1 of the petition. The Assessing Authority passed the assessment order dated May 31, 1976, whereby, the property, in question, was assessed as one unit. The said order was challenged in an appeal which was heard and disposed off by the Deputy Director (Appellate Authority), on 22.5.1982. The appeal was partly allowed. The appellate authority treated the property as three separate units on the basis of the family settlement which had taken place between the parties, in the year 1972. The market value of the land was also assessed @ Rs. 250/- per sq.m., instead of Rs. 500/- per sq. m. Hence, separate assessment of the share of each of the respondents No.l to 3 was made. This order was challenged by the Department by preferring a revision petition which was heard and disposed off by the Additional Divisional Commissioner, Jaipur Division, Jaipur and the same was dismissed on May 28, 1990.

(3.) CONSEQUENTLY, this petition has no merit and is dismissed summarily.