1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR. O R D E R S.B. CIVIL WRIT PETITION No.3366/2000. : : Assistant Director, Land & Building Taxes Department & Anr. Vs. M/s Kotawalas Export Private Ltd. & Anr. : : Date of Order 21.4.2009 HON'BLE MR.JUSTICE MOHAMMAD RAFIQ Mr. Ashok Bansal for the petitioner. Mr. Nitin Jain for the respondent. Heard learned counsel for the parties. 2. This writ petition has been filed by petitioner against the order dated 4.4.1998 passed by Additional Divisional Commissioner, Jaipur Division, Jaipur in the revision petition filed by respondents. 3. The respondent earlier filed a revision petition under Section 19 of Land & Building Taxes Act, 1964 against the order of assessment of land and building tax dated 2.1.1989 and order dated 2.2.1989 by which his rectification application was dismissed. That revision petition was allowed 2 by Additional Divisional Commissioner by order dated 4.4.1998. Petitioners challenged that order by filing SB Civil Writ Petition No.6655/1992, which was allowed in part by judgment of this Court in 12.1.1993 holding that : “Consequently, I allow the writ petition in part and direct the Additional Divisional Commissioner to decide the items which do not for part of building. He will pass order regarding the lift also. I agree with the order passed by the learned Additional Divisional Commissioner that the value should be assessed on the basis of balance sheet/amount books. I remand the case to him to decide himself the revision on the basis of observations made by him. I am aware of this fact that I am passing this order in the absence of the respondent No.1 with the assumption that the respondent No.1 will not feel aggrieved by this order. In case, he feels approach this Court for modification/vacation of the stay order.” The Divisional Commissioner has now in the impugned order has decided that so far as electricity, water and sanitary fittings are concerned, their value shall be added to valuation of building as per the prevalent rates and fresh assessment order shall be passed by Assessing Authority. However, he held that power plugs, central call, bell and lift 3 etc are provided only with a view to enhancing quality of building, therefore, they cannot be treated as part thereof. 4. Learned counsel for the petitioner has argued that order passed by Revisional Authority was ex-facie illegal and erroneous. Learned Revisional Authority has failed to consider the bell, power-plugs and lift etc are to be treated as part of building and their costs have to be added to the value of building. It is contended that building in question are multi storied building and, therefore, all the items are essential part of building. Learned Revisional Authority has erred in law in directing only value of water, electricity and sanitary fittings should be added to the book value of building and not the aforesaid items. The impugned order, therefore, be set aside. 5. Learned counsel for the respondent submitted that building in question is multi storied building where if a particular person purchase a flat, it cannot be said that electricity, water and sanitary fittings and other items are part of building and power plugs, central call bell and lift etc. do not form part of building. Therefore, the Additional Divisional Commissioner has rightly considered the case. 4 6. Having heard learned counsel for the parties and perused the impugned order, I find that Revisional Authority has made elaborate discussions justifying his finding, which he ultimately arrived at. In doing so, he has also taken into consideration standing order issued by PWD. I do not find any infirmity in the view taken by Revisional Authority power plugs, Center call bell, lift etc cannot be added in the value of building, which are meant to enhance its quality and to provide facility. I, therefore, do not find any merit in this writ petition, which is accordingly dismissed. (MOHAMMAD RAFIQ)J. A.Arora/- Item No.H/34.