SUDHARSHAN GUPTA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE two matters, being intrinsically inter -connected and essentially involving the same background facts and inter -related issues, have been considered together; and are taken up for disposal by this common order. The subject matter of this litigation relates to the proceedings said to have been adopted by the authorities of the Commercial Taxes Department of the Government of Rajasthan against the assessee, who is the petitioner in CWP No. 4310/20909 and the respondent in SAW No. 67/2007. The intra -court appeal (SAW No. 67/2007) arises out of an order dated 05.12.2006 passed by a learned Single Judge of this Court in the writ petition filed by the assessee, being CWP No. 6982/2006. The other matter, being the writ petition (CWP No. 4310/2009), has been filed by the same assessee against the decision of the Assessing Authority dated 31.03.2009 (Annex. 18) while also seeking to assail the validity of the entries in the taxing statutes.

(2.) AFTER having heard the learned counsel for the parties and having perused the material placed on record, we have formed the opinion that so far the writ petition (CWP No. 4310/2009) is concerned, the suggestions on the provisions of the enactments do not make out a case against the constitutional validity thereof and hence, after rejecting such part of the reliefs claimed, the matter deserves to be sent for consideration as an SB matter in relation to the other part of the reliefs claimed.

(3.) IN view of the above, when in the ultimate result, both the matters deserve to be sent/restored for consideration by the learned Single Judge of this Court, we do not propose to pronounce anything finally on the merits of the issues to be considered by the Single Judge. For the purpose of this order, only a brief reference to the background aspects would suffice.