M/S. Sanwria Entt Udhyog vs State Of Rajasthan
2022 Latest Caselaw 8181 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 8423/2022

M/s. Sanwria Entt Udhyog, Goluwala Niwadan, Tehsil Pilibanga, District Hanumangarh, Rajasthan.

----Petitioner Versus

1. State Of Rajasthan, Through Commissioner, Department Of Commercial Tax, Government Of Rajasthan, Government Of Rajasthan, Kar Bhawan, Ambedkar Circle, C-Scheme, Jaipur.

2. Assistant Commissioner, State Tax, Ward-B-Iii, Hanumangarh.

3. The Secretary, Department Of Revenue, Ministry Of Finance, Government Of India North Block, New Delhi.

                                                                  ----Respondents


For Petitioner(s)        :     Mr. Anirudh Purohit
For Respondent(s)        :

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE RAMESHWAR VYAS

Order

15/06/2022

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 such, no tax is to be paid upon the royalty. Learned counsel for the petitioner

(2 of 2) [CW-8423/2022]

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-3) dated 26.05.2022.

Connect with DBCW No.5678/2022.

(RAMESHWAR VYAS),J (SANDEEP MEHTA),J

23-Inder/-

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