STATE OF RAJASTHAN Vs. SATISH DAGA

JUDGEMENT

(1.) HEARD Mr. Sundeep Bhandawat, learned counsel appearing for the petitioner.

(2.) THIS writ petition is directed against the orders of the Rajasthan Taxation Tribunal Bench at Jodhpur dated 22. 1. 97 and 22. 7. 98. The respondent alongwith his two brothers took on lease a piece of land in Jodhpur from the Urban Improvement Trust for a period of ninety nine years on 15. 2. 83. A licence was issued in their joint name. They raised three constructions on the plot as their separate independent units. The Assistant Director made the assessment considering the property of H. U. F. The respondent preferred an appeal against the said order to the Director, Land & Buildings Tax but it was dismissed as withdrawn. Thereafter on 5. 10. 1991, the Director, Land & Buildings Tax issued a letter to the Assistant Director, which reads as follows: " The case was discussed with the Assistant Director. The same shows that it was purchased jointly by Shri Suresh, Satish and Madho Das Daga. There is no sub Division of the building by the Urban Improvement Trust as per the record. Since it was not purchased as Hindu Undivided Family property the family settlement does not hold good. Assistant Director advised to review the matter and take appropriate action u/s. 15b of the Land & Building Tax Act. "

(3.) CONSEQUENTLY, the writ petition is rejected in limine. .