State Of Rajasthan vs Jai Buildcon Private Limited ...
2023 Latest Caselaw 1029 Raj

[2023/RJJD/002365]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Spl. Appl. Writ No. 1004/2019

1. State Of Rajasthan, Through The Principle Secretary, Department Of Finance Government Of Rajasthan, Secretariat, Jaipur (Raj.)

2. The Commissioner, Commercial Taxes Department Government Of Rajasthan, Jaipur (Raj.)

3. The Commercial Taxes Officer, Commercial Taxes Department Circle C, Ward - Cto, Udaipur (Raj.)

----Appellants Versus

1. Jai Buildcon Private Limited, Office S-3/35, Rhb Colony, Hiran Magri, Sector -14, Udaipur (Raj) Through Its Its Director Mr. Alpesh Kumar Jain Age About 42 Years, S/o Shri Pawan Kumar Jain Opp. Telephone Exchange Gali, Bapu Bazar, Rishabhdeo, Udaipur (Raj.)

2. Union Of India, Through Its Secretary, Ministry Of Finance, Nirman Bhawan New Delhi (India).

3. Reliance Industries Limited, Regd. Office 3Rd Floor, Maker Chambers Iv, 222 Nariman Point, Mumbai - 400021.

4. Reliance Industries Limited, Village Megpar / Padana, Digvijay Gram, District Jamnagar - 361280 (Gujrat)

----Respondents

For Appellant(s) : Mr. Sandeep Bhandawat Mr. Shreyansh Bhandawat For Respondent(s) : Mr. Tribhuvan Gupta.

HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Judgment

25/01/2023

It is submitted by learned counsel for the parties that this

appeal is covered by an earlier Division Bench judgment in State

of Rajasthan & Ors. v. ASI Industries Ltd. & Ors. : D.B. Special

[2023/RJJD/002365] (2 of 2) [SAW-1004/2019]

Appeal (Writ) No.41/2019, decided on 16.07.2019 (at Jaipur

Bench), which judgment has been upheld by the Hon'ble Supreme

Court in SLP (Civil) No.27529/2019, decided on 03.02.2020 and

therefore, the present special appeal be decided in light of the said

decision.

In view of the submissions made, following the judgment in

ASI Industries Ltd. (supra), the special appeal has no substance.

The same is, therefore, dismissed.

(ASHOK KUMAR JAIN),J (ARUN BHANSALI),J 50-Rmathur/-

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