THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR O R D E R S.B. Civil Writ Petition No.7859 of 2002. Sanjay Budhia son of Shri Hari Prasad Budhia & Another VERSUS State of Rajasthan & Another Date Of Order ::: 10/04/2008. Hon'ble Mr. Narendra Kumar Jain J. Mr. A. Kasliwal, and Mr. Vaibhav Kasliwal, Counsel for the Petitioners. Mr. Bharat Vyas, AAG., for the respondent no.1-State. Mr. B.C. Chirania, Counsel for the respondent no.2. By the Court : Heard learned counsel for the parties. The petitioners have preferred this writ petition, directly before this Court, challenging the impugned order dated 11.05.2001 passed by the Assessing Authority, without filing an appeal under Section 16 of the Rajasthan Land & Building Tax Act, 1964 against the said order, before the Appellate Authority. During the course of arguments, the learned counsel for the petitioners prayed that he may be allowed to withdraw the present writ petition, with liberty to file an appeal before the Appellate Authority under Section 16 of the Act. However, he submits that it may be observed that in case there is delay, then an application under Section 5 of the Limitation Act filed along with the appeal may be considered sympathetically, and the time spent in this Court from 26.10.2002 till date may be deemed to be condoned. He further submits that he has already deposited one-year's tax, which is under dispute in the present writ petition, therefore, the Appellate Authority may be directed for not insisting upon to deposit any further amount. After considering the submissions of the learned counsel for the parties, I allow the prayer made by the learned counsel for the petitioners and order accordingly. Consequently, the present writ petition is dismissed, as withdrawn, with liberty to the petitioners to file an appeal against the impugned assessment order before the Appellate Authority. If the amount of tax has already been deposited of the disputed year, then there is no need to deposit any further amount before or at the time of filing of the appeal. It is further observed that in case the appeal is filed within a period of 30-days from today, then the Appellate Authority shall decide the appeal on merits. It will be open for the petitioners to rely upon the judgment of the Division Bench of this Court dated 12th and 16th, July, 2007 passed in D.B. Civil Writ Petition No.3810 of 2002. If the said judgment is placed on the record, then the Appellate Authority will consider the same while deciding the appeal. With the aforesaid observations and directions, the writ petition is dismissed, with no order as to costs. (Narendra Kumar Jain) J. ashok/