1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR. O R D E R S.B. CIVIL WRIT PETITION No.110/2001. : : Ravindra Agarwal & Ors. Vs. Commissioner, Nagar Nigam, Jaipur & Anr. : : Date of Order 21.5.2009 HON'BLE MR.JUSTICE MOHAMMAD RAFIQ Mr. Manish Sharma for the petitioner. Mr. Ravi Chirania for the respondent (s). 1. Although the writ petition has been filed challenging the order passed by Assessing Officer determining liability of petitioner to pay a sum of Rs.27,900.50 as land and building tax of the assessment year 1991-1992 and also under challenge the order dated 4.8.1994 by which revision petition against the said order was dismissed and the order dated 5.7.1995 by which his review petition was dismissed. Petitioner has challenged the method of assessment and in fact he filed rectification application for that purpose, which was rejected vide order dated 5.1.1994 and subsequently filed revision petition for the same purpose, which too was rejected vide order dated 2 25.2.1995, which orders are also assailed in the present writ petition. 2. At the outset, learned counsel for the petitioner has brought to the notice of the Court notification issued by Finance Department of the State dated 24.3.2005, which interalia states as under :- “S.O.432 – In exercise of the powers conferred under Section 21 of the Rajasthan Lands and Buildings Tax Act, 1964 (Act No.18 of 1964), the State Government being of the opinion that it is expedient in the public interest to provide relief to the assesses, in cases related to residential land or building or both, hereby notifies :- 1. That any residential land or building or both which has not been assessed upto the financial year 2002- 2003 is hereby exempted retrospectively from complete liability of tax, interest and penalty. 2. That in case where any residential land and buildings or both has already been assessed and liability is due upto 2002-2003 is hereby exempted from tax, interest and penalty, retrospectively from the date of liability to 2002-2003 or for some of the years, if any, for which the tax has not been paid. Provided that any tax, interest or penalty already deposited, shall not be refunded. [F.12 (20) FD/Tax/2005-222] By Order of the Governor, (Ajitabh Sharma) Deputy Secretary to Government” 3 It is contended that according to aforesaid notification, the Government in the case of residential land and building, where assessment of tax has already been made and liability is due upto 2002-2003, has exempted payment of tax, interest and penalty, retrospectively from the date of liability upto any of the assessment year 2002-2003, if the tax has not been paid. It is contended that disputed property is a residential building and that petitioner has not paid tax and, therefore, he would be entitled for exemption in terms of notification of Government. 3. Learned counsel for the respondent is not in position to dispute this statement based on Clause-II of the aforesaid notification dated 24.3.2005. In the result, this matter need not be considered on merits because the petitioner even otherwise is entitled to exemption in terms of Clause-II of notification dated 24.3.2005, which is declared as such. This writ petition is accordingly disposed of. (MOHAMMAD RAFIQ)J. A.Arora/-Item No.H/4.