Citation : 2022 Latest Caselaw 5581 Raj
Judgement Date : 18 April, 2022
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 8500/2007
Ingit Vyapar Private Limited through its Authorized Director Sushil Kumar Bajaj son of Shri Murari Lal Bajaj, aged 41 years, Resident of Churu.
----Petitioner Versus
1. State of Rajasthan through the Secretary, Finance Department, Government of Rajasthan, Secretariat, Jaipur.
2. Sub Registrar appointed under the Indian Registration Act, Churu District Churu.
3. Deputy Inspector General Registration and Collector (Stamps) Bikaner.
4. Shri Taruchand son of Shri Bhagirath Prasad, by caste Maheshwari Marda, Resident of Churu District Churu.
5. Rajasthan Tax Board- Cum- Chief Controlling Revenue Authority, Ajmer.
----Respondent Connected With S.B. Civil Writ Petition No. 8504/2007 Mohan Lal S/o Dalu Ram, Aged 58 years, R/o Nohar, District Hanumangarh.
----Petitioner Versus
1. State of Rajasthan to be served through Secretary, Revenue Department, Government of Rajasthan, Jaipur.
2. Sub Registrar, Nohar, District Hanumangarh.
3. Collector (Stamps), Hanumangarh.
4. Advocate General, Government of Rajasthan, Jaipur.
5. Mohanlal S/o Shiv Narayan Maheshwari R/o Nohar at present residing at 219 Girish Park, Kolkata 5/A Mst. Rama Devi W/o Shiv Narayan, 5/B Nawal Kishore, 5/C Prem Prakash Sons of Shiv Narayan, 5/D Shyam Sunder S/o Atma Ram through General Power of Attorney Holder Mohanlal.
----Respondent S.B. Civil Writ Petition No. 8512/2007 Ingit Vyapar Private Limited through its Authorized Director Sushil Kumar Bajaj son of Shri Murari Lal Bajaj, aged 41 years,
(2 of 4) [CW-8500/2007]
Resident of Churu.
----Petitioner Versus
1. State of Rajasthan through the Secretary, Finance Department, Government of Rajasthan, Secretariat, Jaipur.
2. Sub Registrar appointed under the Indian Registration Act, Churu District Churu.
3. Deputy Inspector General Registration and Collector (Stamps) Bikaner.
4. Shri Ramnath son of Shri Bhagirath Prasad, by caste Maheshwari Marda, Resident of Churu District Churu.
5. Rajasthan Tax Board- Cum- Chief Controlling Revenue Authority, Ajmer.
----Respondent S.B. Civil Writ Petition No. 433/2008 Phool Chand S/o Shri Lachhi Ram Mali aged about 57 years, R/o Maliyon Ka Bas Sumerpur, District Pali (Raj.).
----Petitioner Versus
1. The Court Of The Collector (Stamp) Pali.
2. The State of Rajasthan, through the Deputy Registrar, Shivganj, District Pali.
3. The Rajasthan Board of Taxation, Ajmer through Registrar.
----Respondent S.B. Civil Writ Petition No. 638/2008 Ingit Vyapar Private Limited through its Authorized Director Sushil Kumar Bajaj son of Shri Murari Lal Bajaj, aged 41 years, Resident of Churu.
----Petitioner Versus
1. State of Rajasthan through the Secretary, Finance Department, Government of Rajasthan, Secretariat, Jaipur.
2. Sub Registrar appointed under the Indian Registration Act, Churu District Churu.
3. Deputy Inspector General Registration and Collector (Stamps) Bikaner.
4. Shri Ramnath son of Shri Bhagirath Prasad, by caste Maheshwari Marda, Resident of Churu District Churu.
5. Rajasthan Tax Board- Cum- Chief Controlling Revenue
(3 of 4) [CW-8500/2007]
Authority, Ajmer.
----Respondent S.B. Civil Writ Petition No. 639/2008 Ingit Vyapar Private Limited through its Authorized Director Sushil Kumar Bajaj son of Shri Murari Lal Bajaj, aged 41 years, Resident of Churu.
----Petitioner Versus
1. State of Rajasthan through the Secretary, Finance Department, Government of Rajasthan, Secretariat, Jaipur.
2. Sub Registrar appointed under the Indian Registration Act, Churu District Churu.
3. Deputy Inspector General Registration and Collector (Stamps) Bikaner.
4. Shri Ramesh Kumar son of Shri Bhagirath Prasad, by caste Maheshwari Marda, Resident of Churu District Churu.
5. Rajasthan Tax Board- Cum- Chief Controlling Revenue Authority, Ajmer.
----Respondent
For Petitioner(s) : Mr. J. L. Purohit, Sr. Advocate assisted by Mr. Rajeev Purohit Mr. N. R. Budania Mr. S. G. Ojha Mr. Suresh Shrimali For Respondent(s) : Ms. Akshiti Singhvi
HON'BLE MR. JUSTICE VINIT KUMAR MATHUR
Order
18/04/2022 S.B. Civil Writ Petition No. 8500/2007:- S.B. Civil Writ Petition No. 8504/2007:- S.B. Civil Writ Petition No. 8512/2007:- S.B. Civil Writ Petition No. 433/2008:- S.B. Civil Writ Petition No. 638/2008:- S.B. Civil Writ Petition No. 639/2008:-
Learned counsel for the parties are in agreement that the
controversy in the present case is squarely covered by the
(4 of 4) [CW-8500/2007]
judgment passed by this Court on 12.04.2019 in S. B. Civil Writ
Petition No.10001/2018 (M/s. Maharaja Enclave Vs. State of
Rajasthan & Ors.).
In view of the statements made, the writ petitions are
disposed of with a direction to the petitioners to avail the
alternative remedy of revision before the Rajasthan Tax Board
after depositing 25 percent of the amount of Stamp duty
imposed by the Collector, Stamps.
Needless to say that the parties will be free to agitate all the
grounds before the Rajasthan Tax Board.
(VINIT KUMAR MATHUR),J 83-88-Shahenshah/-
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