Agrawal Int Udyog Sri Ganganagar vs Union Of India
2022 Latest Caselaw 6063 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5463/2022

Agrawal Int Udyog Sri Ganganagar, 4 MLD- A Gharsana Through Its Proprietor Usha Ram W/o Pawan Kumar Near Masjid Model Town Rawla.

----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. Vijay Kumar Aggarwal
For Respondent(s)        :     ----

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI

Order

25/04/2022

Counsel for the petitioner submits that the controversy

involved in this writ petition is identical to that being considered in

DBCW 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

(2 of 2) [CW-5463/2022]

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 5.7.2022.

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-7) dated 31.1.2022.

Connect with DBCW No.5678/2022.

(VINOD KUMAR BHARWANI),J (SANDEEP MEHTA),J

59-RP/-

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