1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CIVIL WRIT No. 1982 of 2007 M/S.SILVER SHADOW EXPORT(P)LTD. V/S STATE & ORS. Mr. DALPAT RAJ BHANDARI, for the appellant / petitioner Mr. NM LODHA,A.A.G., for the respondent Date of Order : 28.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- This matter seeks to challenge interalia the provisions of Section 38 and 39 of the Land Tax Act. This matter was listed in the Court for admission after service on 17.7.2007, on which date statement was made, that since matters in which validity of land tax has been challenged have been admitted, relying upon that statement only, this Court did not hear the petitioner otherwise, and simply admitted the matter, and it was ordered, that this matter be listed along with other similar matters on 18.7.2007. Then, on 18.7.2007 again it was requested on behalf of learned counsel for the parties, that the matter be listed on 1.8.2007 along with D.B. Civil Writ Petition No. 1098/2007, and other connected matters, and was accordingly fixed on 1.8.2007 with Writ Petition No.1098/07 and other connected matters. Obviously, it has but to be admitted, that the 2 controversy involved in the present case is identical to the controversy involved in the Writ Petition No. 1098/2007 and other connected matters, and since the Writ Petition No. 1098/2007 along with connected matters has already been decided by this Court vide judgment dated 22.2.2008, in our view, it is not open to the learned counsel for the petitioner to contend that the matter is not covered by that judgment. Accordingly, this writ petition is also disposed of in terms of the said judgment dt. 22.2.2008 with same observations, and liberties. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /Sushil/