Allowed

Inderpal v. the State of Rajasthan

Rajasthan HC27 Jul 2023CW/16813/2018

Case brief

AI extract

What is this about?

The Division Bench quashed a State Government clarification (dated 08.11.2017) on tax rates and royalty payments. The Court relied on a previous Single Bench order that had already struck down the same clarification, rendering the impugned letter without legal force.

What did the court decide?

Clarification dated 08.11.2017 issued by the State Government is quashed and set aside; stay application disposed of.

Inderpal Vs the State of Rajasthan — Writ and Judicial Review | Rajasthan HC (2023)

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[2023:RJ-JD:23869-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 16813/2018

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Inderpal S/o Shri Ram Kumar, Aged About 36 Years, Ward No. 1, Chak 2 Anm, Tehsil Gharsana, District Sri Ganganagar, Rajasthan.

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----Petitioner

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Versus

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The State Of Rajasthan, Through Secretary, Mines And Geology Department, Government Of Rajasthan, Jaipur.

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Secretary Finance Department, Government Of Rajasthan Jaipur, Rajasthan.

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Director, Mines And Geology Department, Sri Ganganagar, Rajasthan.

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Mining Engineer, Mines And Geology Department, Sri Ganganagar, Rajasthan.

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Union Of India, Through Its Secretary, Ministry Of Finance, Nirman Bhawan, New Delhi.

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The Under Secretary, (St-Ii) Ministry Of Finance Department Of Revenue State Tax Division New Delhi.

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----Respondents

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For Petitioner(s) : Mr. Vikas Bijarania For Respondent(s) : Mr. Sunil Bhandari

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HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order

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27/07/2023

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Heard learned counsel for the parties. Perused the material available on record.

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Learned counsel Shri Vikas Bijrania representing the petitioner urges that the controversy involved in this writ petition is squarely covered by order dated 28.08.2018 passed by a Single Bench of this Court in bunch of writ petitions led by S.B. Civil Writ Petition No.5354/2018 (Ladu Lal Hiran & Ors. vs. State of Rajasthan & Ors.).

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[2023:RJ-JD:23869-DB]

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[CW-16813/2018]

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(2 of 2)

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The prayer, which has been made in this writ petition, is to quash the clarification dated 08.11.2017 (Annexure-3) issued by the State Government and seeking that the State Government should issue a clarification regarding the rate of tax as well as the mode of payment of tax and its applicability on the royalty components in order to avoid double burden over the lease holders. Exactly the same controversy was posed before the learned Single Bench in the above bunch of writ petitions and after considering the merits of the matter, learned Single Bench, accepted the writ petitions and quashed the letter dated 08.11.2017 issued by the Finance (Tax) Department, Government of Rajasthan.

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Shri Sunil Bhandari, Advocate representing the respondents, candidly concedes that the order dated 28.08.2018 passed in the case of Ladu Lal Hiran (supra) has attained finality as the same was not challenged by the department by filing an appeal before the Division Bench. Thus, the impugned letter dated 08.11.2017 has no legal sanctity as it has already been struck down by this Court.

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In this view of the matter, the instant writ petition deserves acceptance. The clarification dated 08.11.2017 (Annexure-3) issued by the State Government is quashed and set aside. The writ petition is allowed accordingly. Stay application is disposed of.

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(YOGENDRA KUMAR PUROHIT),J

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(VIJAY BISHNOI),J

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30-Babulal/-

Inderpal v. the State of Rajasthan

Case brief

What is this about?

What did the court decide?

Inderpal v. the State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

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