SBCWP NO.2863/01. { 1 } IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR. O R D E R S.B. CIVIL WRIT PETITION NO.2863/2001. M/s.Modern Threads (India) Ltd. Vs. State of Rajasthan & Ors. Date of order:- May 14, 2009. HON'BLE MR.JUSTICE MOHAMMAD RAFIQ Shri Sunil Nath & Ms. Susan Timoth for the petitioner. Shri B.C. Chirania for the respondents. **** BY THE COURT:- This writ petition has been filed by the petitioner challenging the impugned-order passed by the Assistant Director, Land & Building Tax Department dated 5/4/1984 whereby objections of the petitioner were rejected, order dated 11/9/1984 whereby, the Deputy Director (Appeals) rejected the appeal filed by the petitioner against the order dated 11/9/1984 and the order dated 3/10/1988 passed by the Board of Revenue which rejected the revision petition filed by the petitioner against the order rejecting appeal SBCWP NO.2863/01. { 2 } aforesaid. 2) This writ petition was filed in the year 1988. It was then transferred to the Rajasthan Taxation Tribunal and upon abolition of the Tribunal, it has come up before this Court. 3) This Court while entertaining the writ petition passed an interim-order on 12/12/1990 directing that petitioner shall pay 50% of the determined amount to the department and for remaining 50% amount, he shall furnish a solvent security to the satisfaction of Assistant Director, Land & Building Tax Department. In case, petitioner fails in the writ petition, it shall have to pay remaining 50% amount with interest at the rate of 15% p.a. 4) Learned counsel for the petitioner has submitted that demand that has been raised by the respondent-Land & Building Tax Department against the petitioner is for a sum of Rs.3,45,440/- as stated in the application for early hearing filed by the respondent-Department. Tax pertains to the assessment year 1982-83. Learned counsel for the petitioner at the outset invited attention of the court towards two notifications issued by the respondent-department both, dated 12/7/2004 bearing No.F.4(67)FD/Tax/2004-63, dt.12.7.2004- SBCWP NO.2863/01. { 3 } published in Raj.Gaz., Exty. Pt.IV-C(II), dt.12.7.2004 p.202 as well as in Rajasthan Sate Current Statutes i.e. 2004 RSCS/II/P.266/H.287. First notification provided for complete exemption of the tax if the same does not exceed Rs.10,000/- in case where an Residential, Industrial, Commercial and Semi-Commercial land or building or both has already been assessed and the annual payable tax does not exceed Rs.10,000/- in case of Residential and Industrial and Rs.5,000/- in case of Commercial and Semi- Commercial for any one of the financial year upto to 2002-2003. 5) It was provided that State Government being of the opinion that it is expedient to provide relief for assessed cases if the amount of tax does not exceed the aforesaid amount. 6) However, second notification dated 12/7/2004 bearing No.F.4(67)FD/Tax/2004-64, dt.12.7.2004- published in Raj.Gaz., Exty. Pt.IV- C(II), dt.12.7.2004 p.202 as well as in Rajasthan Sate Current Statutes i.e. 2004 RSCS/II/P.267 / H.288 provides that in case where any Residential, Industrial, Commercial and Semi- Commercial land or building or both has already been assessed and the annual payable tax exceeds SBCWP NO.2863/01. { 4 } Rs.10,000/- in case of Residential and Industrial and Rs.5,000/- in case of Commercial and Semi- Commercial for any one of the financial year up to 2002-2003, and if the assessee submits his return in Form ‘A’ appended to this notification and deposits 50% of the tax liability upto 2002- 03, on or before 31.12.2004 then the remaining 50% tax, full interest and penalty shall be exempted. 7) Although, clause 2. of the subsequent Notification No.288 imposes a condition that where any appeal/revision is pending before any Court against the assessment order of any land or building or both, then such application shall be entertained after withdrawal of the said appeal/revision. 8) The respondents have not imposed any such condition in so far as writ petition filed by the assessed against the rejection of both appeal and revision is concerned. But in any case, learned counsel for the respondents informed the court that since petitioner had already deposited 50% of the amount in terms of the interim-order passed by this Court on 12/12/1990, therefore he submitted an application to the concerned authorities for waiver of the SBCWP NO.2863/01. { 5 } remaining 50% amount. Matter should be therefore treated as closed. Learned counsel has however submitted that so far no decision on such application has been conveyed to the petitioner. 9) Having regard to the facts of the case, the concerned authority is directed to pass appropriate order within one month on petitioner’s submitting an application before him, who shall verify about deposit of 50% and then pass necessary orders in terms of aforesaid composite Scheme pursuant to the abovesaid two notifications of the Government dated 12/7/2004. With such orders being passed by the competent authority, solvent security furnished by the petitioner in terms of the aforesaid order, would stand discharged. With the directions aforesaid, the writ petition stands disposed of. (MOHAMMAD RAFIQ), J. anil