M/S Deepshikha Enterprises Through Its ... vs State Of Rajasthan (2026:Rj-Jd:11919)
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Rajasthan High Court - Jodhpur

M/S Deepshikha Enterprises Through Its ... vs State Of Rajasthan (2026:Rj-Jd:11919) on 13 March, 2026

Author: Kuldeep Mathur

Bench: Kuldeep Mathur

[2026:RJ-JD:11919]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                 S.B. Civil Writ Petition No. 5533/2026
M/s Deepshikha Enterprises Through Its Proprietor Smt. Lata
Kothari, Aged About 67 Years, Resident Of Kothari Haveli,
Mahalakshmi Chowk, Banswara, Rajasthan.
                                                                    ----Petitioner
                                    Versus
1.       State Of Rajasthan, Through Its Principal Secretary,
         Finance Department, Government Of Rajasthan, Jaipur.
2.       District Industries And Commerce Centre, Banswara
         Through Its Secretary.
3.       Nagar Parishad, Banswara, District Banswara Through Its
         Commissioner.
                                                                 ----Respondents


For Petitioner(s)         :     Ms. Aditi Moad
                                Mr. Tushar Moad
For Respondent(s)         :     -


            HON'BLE MR. JUSTICE KULDEEP MATHUR

Order

13/03/2026

The present writ petition has been filed by the petitioner

seeking the following reliefs:-

"It is, therefore, most respectfully prayed that this Hon'ble Court may graciously be pleased to:

1. Quash and set aside the demand the respondent No.3 notice issued by to whereby conversion charges amounting Rs. 39,36,004/- have been demanded from the petitioner, being illegal, arbitrary and contrary to the provisions of the Rajasthan 2019. Investment Promotion Scheme,

2. Direct benefit the of respondents to exemption from grant the conversion charges to the petitioner in terms of the provisions of the Rajasthan Investment Promotion Scheme, 2019 in view of the Entitlement Certificate already issued in favour of the petitioner.

3. Direct the respondents, particularly respondent No.3, to decide and finalize the application for conversion of land submitted by the petitioner in respect of Arazi No. 546/231 and 550/231 situated at Dungarpur Road, Village Janemiri, Banswara, within a stipulated period as

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may be fixed by this Hon'ble Court so that the petitioner may avail the benefit of the Rajasthan Investment Promotion Scheme, 2019.

4. During the pendency of the present writ petition, stay the effect and operation of the demand notice issued by the respondent No.1 and restrain the respondents from taking any coercive action against the petitioner for recovery of the conversion charges, and further direct the respondents to consider the case of the for exemption under the petitioner Rajasthan Investment Promotion Scheme, 2019.

5. Any other appropriate writ, order direction which this Hon'ble Court may deem just and proper in the facts and circumstances of the case may also kindly be passed in favour of the petitioner."

2. Learned counsel for the petitioner submitted that the

petitioner-firm is in possession of an Entitlement Certificate issued

under the Rajasthan Investment Promotion Scheme, 2019 in the

category of Hotel and Restaurant Service Enterprise in respect of

the unit situated at Arazi Nos. 546/231 and 550/231, Dungarpur

Road, Village Janemiri, Banswara.

3. Learned counsel for the petitioner further submitted that

under the provisions of the Rajasthan Investment Promotion

Scheme, 2019, an eligible service enterprise is entitled to seek

exemption from stamp duty and conversion charges. It is the case

of the petitioner that the petitioner-firm has applied for extension

of the Entitlement Certificate already possessed by it while

seeking exemption from stamp duty and conversion charges under

the aforesaid Scheme.

However, the competent authority of the Nagar Parishad,

Banswara, i.e., the Commissioner, Municipal Council, has not taken

any decision in the matter and the applications dated 24.01.2023

and 14.02.2023 (Annexure-04) submitted by the petitioner for the

said purpose have not been decided till date.

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4. After hearing learned counsel for the petitioner, this Court

deems it just and proper to dispose of the present writ petition

with a direction to the Commissioner, Nagar Parishad, Banswara to

consider and decide the applications dated 24.01.2023 and

14.02.2023 submitted by the petitioner-firm seeking exemption

from stamp duty and conversion charges for land conversion in

conformity with the provisions of the Rajasthan Investment

Promotion Scheme, 2019 applicable to the category of Hotel and

Restaurant Service Enterprise, within a period of two weeks from

the date of submission of a certified copy of this order.

5. In the event the Commissioner, Nagar Parishad, Banswara

does not find the petitioner-firm entitled to exemption from stamp

duty and conversion charges in terms of the provisions of the

Rajasthan Investment Promotion Scheme, 2019, he shall pass a

reasoned and speaking order within the aforesaid stipulated

period.

6. It is made clear that in case any order adverse to the

interests of the petitioner is passed by the Commissioner, Nagar

Parishad, Banswara, the petitioner shall be at liberty to challenge

the same before the appropriate legal forum in accordance with

law.

7. In view of the aforesaid, the present writ petition as well as

the stay application stand disposed of.

(KULDEEP MATHUR),J 11-divya/-

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