TALEDA SQUARE PVT. LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The present writ petition has been filed by petitioner Taleda Square Pvt. Ltd. with the following prayers:

(2.) The brief facts of the case necessary for adjudication of the present writ petition are that Rail Land Development Authority (hereinafter referred to as 'the RLDA') was constituted under the Railways Act, 2005 with an obligation of commercial development of railway land entrusted to it by the Central Government, Ministry of Railways. The RLDA with an intention to undertake development of Multi Functional Complex (hereinafter referred to as MFC) at Ajmer, invited the bids vide notice dtd. 18/7/2014 and letter of acceptance was issued in favour of the successful bidder M/s. Smart Hotel Private Ltd., which is the parent company of the petitioner. The M/s Smart Hotel Private Ltd. promoted and incorporated the petitioner company under the provisions of the Companies Act, and created special purpose company for undertaking the development of the site in question. In pursuance thereto, a lease agreement dtd. 31/3/2015 was executed between the RLDA and the petitioner Taleda Square Pvt. Ltd. (hereinafter referred to as 'the petitioner company') and land measuring 1499.89 square meter was leased out to the petitioner for 44 years, 11 months and 7 days for the purpose of development of the MFC, which is a nature of commercial complex.

(3.) The petitioner company in pursuance to the lease deed started development and constructed the MFC, however the petitioner company was served with a notice dtd. 31/1/2020 under Sec. 194 by the Municipal Corporation, Ajmer under Rajasthan Municipalities Act, 2009 asking the petitioner company to procure the Fire No Objection Certificate (NOC). Thereafter, another notice dtd. 16/5/2022 was served to the petitioner company demanding Rs.5,03,853.00 towards payment of fire cess and fees for fire NOC. Thereafter, on 31/5/2022, another notice dtd. 31/5/2022 under Sec. 130 of the Rajasthan Municipalities Act, 2009 was issued to the petitioner company raising demand of Rs.13,41,311.00 towards Urban Development Tax. The said tax is calculated on the size of the property as well as existing DLC. However, this notice was replied, but again the Municipality issued a fresh notice to pay urban improvement tax as well as fire cess and fees towards Fire NOC.