KAYASTHA GENERAL SABHA THROUGH ITS PRESIDENT O P MATHUR Vs. STATE OF RAJASTHAN THROUGH CHIEF SECRETARY, GOVERNMENT OF RAJASTHAN; SECRETARY, DEPARTMENT OF FINANCE; DIVISIONAL COMMISSIONER, JODHPUR

JUDGEMENT

(1.) By way of this writ petition, the petitioner has questioned legality of order dated 6.1.14 passed by the Divisional Commissioner, Jodhpur, whereby representation made by the petitioner pursuant to the order dated 17.10.13 passed by a Bench of this court in D.B.C.Writ Petition No.2114/05, claiming exemption from the tax payable under the provisions of Rajasthan Lands and Buildings Tax Act, 1964 (for short "the Act"), stands rejected.

(2.) The relevant facts are that the assessing authority framed the assessment order against the petitioner, a society, registered under the Rajasthan Registration of Societies Act, 1958, for the assessment year 1973-74 to 1980-81, assessed the market value of the property at Rs.16,09,000/- and determined the tax liability for all these years at Rs.99,720/-. Aggrieved thereby, the petitioner preferred an appeal before the Deputy Director, Lands & Buildings Tax Department, Jodhpur, which was allowed vide order dated 31.1.83. Against the order passed by the appellate authority, the assessing authority preferred a revision petition before the Revenue Board, Rajasthan, which was later transferred to Divisional Commissioner, Jodhpur, who vide order dated 19.4.94, accepted the revision petition ex parte and set aside the order passed by the appellate authority. The petitioner preferred an application before the Divisional Commissioner for setting aside the ex parte order dated 19.4.94, which was dismissed on 10.4.95. Thereafter, the assessing authority issued demand notices dated 22.1.96 and 29.3.96 directing the petitioner to discharge the demand created.

(3.) At this stage, the petitioner preferred an original application before the Rajasthan Taxation Tribunal, Jodhpur ('Taxation Tribunal'), under Section 8 of Rajasthan Taxation Tribunal Act, 1995, questioning the legality of order dated 19.4.94 passed by the Divisional Commissioner.