Allowed

Shree Ganpati Mines and Minerals v. State and Ors.

Rajasthan HC18 Jan 2023CW/7330/2018

Case brief

AI extract

What is this about?

Division Bench allowed the writ petition seeking quashing of a Governor’s letter regarding tax on royalty. Bench held that a prior Single Bench order on identical facts and prayer attained finality as unchallenged by the department, thus striking down the impugned letter without independent merits.

What did the court decide?

The clarification/letter dated 08.11.2017 issued by the State Government is quashed and set aside. Stay application disposed of.

Shree Ganpati Mines and Minerals Vs State and Ors. — Land Acquisition | Rajasthan HC (2023)

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(1 of 3) [CW-7330/2018]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 7330/2018

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Shree Ganpati Mines And Minerals, Through Its Power Of Attorney Holder Sanjay Kumar Chaurasia Son O, Resident Of Plot No. 54-A, 55-B, Viswakarma Nagar, Behind Bhadwasiya School, Jodhpur.

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----Petitioner

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Versus

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1. State Of Rajasthan Through Secretary, Mines And Geology Department, Government Of Rajasthan, Jaipur302001.

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1. Secretary, Finance Department, Government Of Rajasthan, Jaipur.

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1. Director, Mines And Geology Department, Udaipur, Rajasthan.

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Mining Engineer, Bikaner, Rajasthan. 5. Mining Engineer, Nagaur, Rajasthan. 6. 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. ----Respondents

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For Petitioner(s) : None present For Respondent(s) : Mr. Kuldeep Vaishnav

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HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI

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Order

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18/01/2023

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

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(2 of 3) [CW-7330/2018]

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Learned counsel representing the respondents candidly concedes 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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The prayer, which has been made in this writ petition, is to quash and set aside the letter bearing No. Ik- 12(52)/Finance/Tax/2017-III dated 08.11.2017 (Annexure-3) issued by the Secretary, Finance Department, Government Of Rajasthan, Jaipur 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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Learned counsel for the respondents submits 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/letter dated 08.11.2017 (Annexure3) issued by the State Government is quashed and set aside.

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(3 of 3)

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[CW-7330/2018]

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The writ petition is allowed accordingly. Stay application is

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disposed of.

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(RAJENDRA PRAKASH SONI),J

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(SANDEEP MEHTA),J

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57-Pramod/Divya/-

Shree Ganpati Mines and Minerals v. State and Ors.

Case brief

What is this about?

What did the court decide?

Shree Ganpati Mines and Minerals v. State and Ors.

Case brief

What is this about?

What did the court decide?

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