Shri Shyam Int Udyog vs Union Of India

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Civil Writ Petition No. 7178/2022 Shri Shyam Int Udyog

----Petitioner Versus Union Of India

----Respondent For Petitioner(s) : Mr. Naresh Singh, through VC For Respondent(s) : -

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 27/05/2022 Counsel for the petitioner submits that the controversy involved in this writ petition is identical to that being considered in DBCWP No.5678/2022 wherein, following order has been passed:-

"Learned counsel for the petitioner has submitted that as per the decision of the Hon'ble Supreme Court rendered in the case of India Cement Ltd. Etc. Vs. State of Tamil Nadu Etc., reported in AIR 1990 SC 85, the royalty is separate and distinct from the land revenue and it is not related to the land as a unit, as such, no tax is to be paid upon the royalty. Learned counsel for the petitioner has further submitted that the Hon'ble Supreme Court in Special Leave to Appeal (C) No.37326/2017, arising out of judgment of this Court rendered in the case of Udaipur Chamber of Commerce and Industry Vs. Union of India has already stayed payment of service tax for grant of mining lease/royalty."

In view of the submission noted above, let notices of the writ petition as well as stay petition be issued to the respondents. Rule is made returnable on 05.07.2022.

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(2 of 2) [CW-7178/2022] In the meantime, no coercive step shall be taken against the petitioner and no recovery shall be effected from the petitioner in pursuance of the notice (Annexure-5) dated 29.03.2022 and notice (Annexure-6) dated 09.05.2022.

Connect with DBCWP No.5678/2022.

(VINOD KUMAR BHARWANI),J (SANDEEP MEHTA),J 36-/Devesh/-

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