Shree Basant Bhandar Int Udyog vs Union Of India
2022 Latest Caselaw 5843 Raj

(1 of 2) [CW-5678/2022]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5678/2022

Shree Basant Bhandar Int Udyog, Chak 3 Pm Gharsana, District Sri Ganganagar Through Its Proprietor Anita Goyal W/o Arun Goyal.

----Petitioner Versus

1. Union Of India, Through Secretary, Finance Department, New Delhi.

2. The State Of Rajasthan, Through Secretary Finance Department (Tax Division), Jaipur.

3. The State Of Rajasthan, Through Secretary Rajasthan Mining And Land Department, Jaipur.

4. Assistant Commissioner, Ward No. I State Tax, Raisinghnagar, District Sri Ganganagar.

                                                                  ----Respondents


For Petitioner(s)          :     Mr. D.S. Solanki
                                 Mr. V.K. Aggarwal
For Respondent(s)          :

HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MADAN GOPAL VYAS

Order

21/04/2022

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

(2 of 2) [CW-5678/2022]

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.

Issue notice. Issue notice of stay application also, returnable

on 5.7.2022.

Meanwhile, the respondents are restrained from recovery of

GST on the royalty paid on account of excavation of sand for brick

and further proceedings pursuant to the notice dated 15.02.2022

(Annex.5) shall remain stayed.

(MADAN GOPAL VYAS),J (VIJAY BISHNOI),J

7-Hanuman/-

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