M/S Fadak Lime Industries vs State Of Rajasthan
2022 Latest Caselaw 6790 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6513/2022

M/s Fadak Lime Industries, Fadak Bhawan, Shantipriya Nagar Colony, Borunda, Jodhpur 342604 Through Its Proprietor Prama Devi Fadak W/o Shri Ram Karan Fadak, Aged 49 Years, R/o Shanti Priya Colony, Borunda, Tehsil Pipad City, Jodhpur.

----Petitioner Versus

1. State Of Rajasthan, Through The Secretary, Department Of Finance (Government Of Rajasthan) 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005.

2. Joint Commissioner (State Tax Department), Circle-E, Division-II, Room No. 307, Kachhari Parisar, Jodhpur 342006.

3. Goods And Service Tax Council, Through Its Secretary, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Cannaught Place, New Delhi 110001.

4. Central Board Of Indirect Taxes And Customs, Through Its Chairman, North Block, Central Secretariat, New Delhi 110001.

                                                                  ----Respondents


For Petitioner(s)         :    Mr. Sharad Kothari
For Respondent(s)         :    ----

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

Order

07/05/2022

Learned counsel for the petitioner submits that the

controversy involved in this writ petition is identical to that being

considered in DBCWP No.5678/2022 wherein following order has

been passed : -

(2 of 2) [CW-6513/2022]

"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 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 05.07.2022.

In the meantime, no coercive steps shall be taken and no

recovery shall be effected from the petitioner in pursuance of the

notice Annexure-1 dated Nil (Year 2018-19).

Connect and list along with DBCWP No.5678/2022 on

05.07.2022.

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

50-RP/-

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