KOCHAR HOSPITAL AND RESEARCH CENTER PVT. LTD., PURANI ABADI, SRI GANGANAGAR THROUGH ITS DIRECTOR HARVINDER PAL SINGH S/O SHRI MAN MOHAN SINGH, BY CASTE KOCHAR, AGED 54, RESIDENT OF PURANI ABADI, SRI GANGANAGAR Vs. RAJASTHAN TAX BOARD, AJMER

JUDGEMENT

(1.) Both the above writ petitions shall stand decided by this common order as the facts and the issue involved therein is identical.

(2.) These writ petitions are directed against the Order dated 27.03.2012 (Annx.4) passed by the Rajasthan Tax Board, Ajmer vide which the Order dated 09.11.2005 (Annx.3) passed by the Collector (Stamps), Hanumangarh was upheld.

(3.) For convenience, the facts are being taken from Civil Writ No. 10640/2012.