1/2 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR (i) S.B. CIVIL WRIT PETITION NO. 4859/2005 State of Rajasthan through Assistant Director, L & B. Tax, Bikaner Versus Shri Ganpat Ram & Ors. (ii) S.B. CIVIL WRIT PETITION NO. 4733/2005 State of Rajasthan through Assistant Director, L & B. Tax, Bikaner Versus Shri Ganpat Ram & Ors. DATE OF JUDGMENT : 29.10.2007 HON'BLE DR. VINEET KOTHARI,J. Mr.S. S. Ladrecha, for the petitioner State. Mr. A. K. Singh, for the respondents. BY THE COURT: 1. Heard learned counsels for the parties. 2. These two writ petitions are directed against the order passed by the Divisional Commissioner, Bikaner dated 16.04.2003 holding that four different flats on different floors of a multi storied building are to be assessed as different units under the provisions of Land and Building Tax Act. The Divisional Commissioner in his revisional jurisdiction under Section 19 of the Act had found that merely because the four different owners are closely related persons belonging to the same family, the 2/2 flats could not be assessed as a single unit for the purposes of payment of tax under the provisions of Land and Building Tax Act. 3. Learned counsel for the respondent – assessee has pointed out that the said enactment has been now repealed and the finding of facts arrived at by the revisional authority in the impugned order does not deserve to be interfered with in the present writ petitions of the State. 4. Having head learned counsels, this Court finds no ground to interfere with the said findings of fact, which prima facie appeared to be correct and sustainable in law in as much as four different flats belonging to four different members of the same family cannot be assessed as one single unit for the purpose of payment of tax under the said Act. This being a finding of fact, the same is not required to be interfered with in the present writ petitions of the State. 5. These writ petitions are, being devoid of merit, therefore, the same are dismissed. No order as to costs. (Dr. VINEET KOTHARI) J. preety ITEM NO. 21 & 22