(1.) These petitions are being decided by a common order as the issue and facts involved are similar. The facts are being considered from D.B. Civil Writ Petition No.3679/2022.
(2.) The petitioner was allotted plot in RIICO Industrial Area Vishwakarma, Jaipur by Rajasthan State Industrial Development and Investment Corporation (for short, 'RIICO').
(3.) Inter alia grievance raised in the petition is that demand for Urban Development Tax (for short 'tax') under Rajasthan Municipalities Act, 2009 (for short 'Act') has been created without passing an order.