Karan Bricks vs Union Of India
2022 Latest Caselaw 6405 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5530/2022

Karan Bricks, Chak 1 Mkb Udsar P.o. Muklava Tehsil Raisinghnagar District Sri Ganganagar Through Its Proprietor Ratan Kumar Garg.

----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
For Respondent(s)          :

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MS. JUSTICE REKHA BORANA

Order

02/05/2022

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

(2 of 2) [CW-5530/2022]

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 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.5465/2022.

(REKHA BORANA),J (SANDEEP MEHTA),J

53-Sachin/- Dharmendra/-

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