The Assistant Director, Land a v. M/S Janki Lal Gori Lal and Ors.
Case brief
What is this about?
Land and building tax – Kota – assessment rate challenge – Assistant Director's appellate decision that institute was in two units attained finality – Board of Revenue order dated 16.04.1986 recording tax already deposited – Additional Commissioner, Kota order dated 05.06.1993 upholding revisional order – State's writ petition pending since 1994 dismissed – no interference warranted – pending applications disposed.
What did the court decide?
The decision of the Additional Commissioner, Kota Division, Kota dated 05.06.1993 does not warrant interference, the tax having already been deposited; the Court closed the proceedings and upheld the order. ¶19