Disposed
M/S. Shree Mahadeo Cotton Mills Ltd. v. Addl. Divisional Commisioner and Ors.
Rajasthan HCCW/277/2001
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JUDICATURE FOR RAJASTHAN AT JODHPUR D.B.…
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JUDICATURE FOR RAJASTHAN AT JODHPUR D.B.…
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 277/2001
M/s. Shree Mahadeo Cotton Mills Ltd., Bhilwara through its Director Shri Kamal Kumar Mansinghka S/o Shri Pusalalji Mansinghka, aged about 50 years, R/o Bhilwara
----Petitioner
Versus
----Respondent
For Petitioner(s) : Mr. Anirudh Kothari, Associate to Mr. Rajesh Joshi, Sr. Advocate For Respondent(s) : --
HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
14/12/2022
The challenge is laid in this writ petition filed on behalf of the petitioner M/s Shree Mahadeo Cotton Mills Ltd. to the validity of the provisions of the Land and Building Tax Act, 1964 and the orders passed by the appellate authority and the Additional Commissioner against the petitioner.
The land and building tax levy and the corresponding Department has been abolished long back. Thus, we feel that no useful purpose would be served by deciding the issues involved in this writ petition on merits. A Division Bench of this Court in D.B. Civil Writ Petition No.4832/2000 (M/s Bajrang Enterprises vs State of Rajasthan & Anr., decided on 07.02.2013), closed the
(2 of 2)
[CW-277/2001]
proceedings on the ground of abolishment of the land and building tax levy, leaving the parties at liberty to approach this Court again in case the cause of action survived.
In view of above, the proceedings of this writ petition stands closed. Liberty is however, granted to the parties to approach this Court for revival of the writ petition, if the cause of action whereof warrants the same in future. No order as to costs.
(KULDEEP MATHUR),J
(SANDEEP MEHTA),J
112-Sudhir Asopa/-
Colour shows how this judgement treated each authority
M/s Bajrang Enterprises vs State of RajasthanRelied on¶15
D.B. Civil Writ Petition No.4832/2000 (M/s Bajrang Enterprises vs State of Rajasthan & Anr.)
M/s. Shree Mahadeo Cotton Mills Ltd., Bhilwara
Addl. Divisional Commisioner, Ajmer
The Director (Appellate Authority), Urban Land and Building Taxation Department, Rajasthan
Assistant Director, Land and Building Taxation Department, Ajmer and Bhilwara
Kuldeep Mathur
Sandeep Mehta
As recorded by the court registry
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