M/S Shree Shubham Logistics Limited Vs State of… — Company and Corporate | Rajasthan HC (2025)

M/S Shree Shubham Logistics Limited Vs State of… — Company and Corporate | Rajasthan HC (2025)

What the court decided

AI extract

Outcome

Writ petition not entertained at this stage; petitioner directed to the statutory appeal under Section 121 of the Municipalities Act (to be preferred within one month, heard and decided by speaking order within three months), with liberty to take all available remedies; civil writ petition and all pending applications disposed of.

Issue for consideration

Maintainability of the writ petition challenging the order demanding Urban Development Tax, in view of the statutory remedy of appeal under Section 121 of the Municipalities Act raised as a preliminary objection by the Additional Advocate General.

Court's answer

Considering that a statutory remedy of appeal is provided and is efficacious, the Court declined to entertain the present writ petition at this stage.

Ratio / Principle

If the appeal is preferred within one month in terms of Section 121 of the Municipalities Act, it shall be heard and a speaking order shall be passed within a period of three months.

Key takeaways

The petitioner shall remain free to take all the remedies available to it.ratio¶¶20

Detailed headnote1 paragraphs

High Court of Judicature for Rajasthan, Bench at Jaipur — D.B. Civil Writ Petition No. 15152/2025, order dated 07/11/2025 (Hon'ble the Acting Chief Justice Mr. Sanjeev Prakash Sharma and Hon'ble Mr. Justice Baljinder Singh Sandhu). M/s Shree Shubham Logistics Limited had approached the Court against an order demanding Urban Development Tax. A preliminary objection was raised by the learned Additional Advocate General that, in terms of Section 121 of the Municipalities Act, an appeal lies to the Appellate Authority against the impugned order. Considering the statutory remedy of appeal to be efficacious, the Division Bench did not entertain the writ petition at that stage, directing that if the appeal is preferred within one month in terms of Section 121 of the Municipalities Act, it shall be heard and a speaking order passed within three months; the petitioner was left free to take all remedies available to it. The civil writ petition, along with all pending applications, stands disposed of.

[2025:RJ-JP:44708-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

D.B. Civil Writ Petition No. 15152/2025

M/s Shree Shubham Logistics Limited, (A Company Incorporated And Registered Under The Companies Act, 1956), Registered Office- Plot No. A-1 And A-2, GIDC Electronic Estate, Sector-25, Gandhinagar, Gujarat- 382004 And Branch Office At 2Nd Floor, Sun Tower, Gandhi Nagar Mod, Bapu Nagar, Jaipur- 302015, Through Its Authorized Representative Mr. Rakesh Purohit

----Petitioner

Versus

State Of Rajasthan, Through Its Principal Secretary, Department Of Local Self Government, Government Of Rajasthan, Government Secretariate, Jaipur.

Commissioner, Municipal Corporation, Kota, Rajeev Gandhi Bhawan, Dashera Maidan, Kota, Rajasthan.

Deputy Commissioner, Municipal Corporation, Kota (North), Rajeev Gandhi Bhawan, Dashera Maidan, Kota, Rajasthan.

----Respondents

For Petitioner(s)	:	Mr. Jatin Agarwal Ms. Anita Goyal
For Respondent(s)	:	Mr. Gurucharan Singh Gill, AAG with
		Ms. Shikha Sharma

HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU

Order

07/11/2025

A preliminary objection has been raised by the learned Additional Advocate General to the maintainability of the writ petition. He submits that in terms of Section 121 of Municipalities Act appeal lies to the Appellate Authority against the order impugned before us demanding Urban Development Tax.

[2025:RJ-JP:44708-DB]

[CW-15152/2025]

(2 of 2)

Considering a statutory remedy of appeal being provided which is efficacious, we do not want to entertain the present writ petition at this stage and direct that if the appeal is preferred within one month from today in terms of Section 121 of the Municipalities Act, the same shall be heard and speaking order shall be passed within a period three months.

The petitioner shall be free to take all the remedies available to it.

Accordingly, the civil writ petition is disposed of.

All Pending applications shall also stand disposed of.

(BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ

Gaurav/Diksha-8