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[Cites 3, Cited by 0]

Rajasthan High Court - Jodhpur

Suzlon Energy Ltd vs The State Of Rajasthan ... on 5 December, 2024

Author: Pushpendra Singh Bhati

Bench: Pushpendra Singh Bhati

[2024:RJ-JD:49761-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                 D.B. Civil Writ Petition No. 8332/2021

Devgarh Granite Mines Welfare Sansthan, Rajsamand Through
Secretary Kamal Kishor Sharma S/o Shri D.p. Sharma Age About
49 Years, R/o Badi Holi Ka Than, Deogarh, Tehsil Deogarh,
District Rajsamand.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur, Rajasthan.
2.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer, Rajasthan.
4.       Assessing Authority (Land Tax), Sub Registrar Deogarh,
         District Rajsamand, Rajasthan.
                                                                    ----Respondents
                                 Connected With
                 D.B. Civil Writ Petition No. 4850/2020
Hindustan Zinc Ltd., (A Company Incorporated Under The Indian
Companies Act) Having Its Registered Office At Yashad Bhawan,
Swaroop Sagar, Udaipur, Through Vineet Bose Son Of Shri Sc
Bose, Aged About 40 Years, Presently Working As Associate Vice
President , Head Legal, Hindustan Zinc Ltd., Udaipur.
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department         Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 5037/2020
M/s. J.k. Cement Limited, Having Its Registered Office At Kamla

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Tower, Kanpur. Through Shri S. K. Rathore S/o Shri Laxman
Singh Rathore, Aged About 58 Years, Factory Manager /
President (O) And Unit Head Of M/s J.k. Cement Works,
Nimbehera, District Chittorgarh, Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through Secretary, Government Of
         Rajasthan, Finance Department (Tax Division), State
         Secretariat, Jaipur.
2.       The     Inspector       General,          Registration      And      Stamps,
         Rajasthan, Jaipur.
3.       The Sub-Registrar, Registration And Stamps (Assessing
         Authority), Merta City, Nagaur.
4.       The Sub-Registrar, Registration And Stamps (Assessing
         Authority), Chittorgarh.
5.       The Sub-Registrar, Registration And Stamps (Assessing
         Authority) Nimbahera District Chittorgarh.
6.       The Sub-Registrar, Registration And Stamps (Assessing
         Authority) , Jaitaran, Pali.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 5289/2020
Marwar      Cement        Limited,       Jodhpur         Tower,     Ground       Floor,
Dharamnarainji Ka Hatha, Paota, Jodhpur-342020 (Raj.) Through
Its Director Moti Lal Chouhan Aged About 62 Years.
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,          Registration      And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance         Department,       Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 5541/2020
Oil And Natural Gas Corporation Ltd., Registered Office Pandit
Deen Dayal Upadhayay Urja Bhawan 3Rd Floor, Tower A, Plot 5A

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And 5B, Nelson Mandela Marg, Vasant Kunj, New Delhi- 110070,
Through Shekhar Mathur S/o Late Shri Vijayraj Mathur Aged
About 57 Years, Presently Working As Chief Manager, Rajasthan
Kutch Onland Exploratory Asset, Ongc K D M Complex, Mandore
Road, Jodhpur.
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of      Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,          Registration      And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance         Department,        Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur.
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 5653/2020
M/s. Khetan Business Corporation Pvt. Ltd., Old Bus Stand
Nathdwara, District Rajsamand. Through Its Mines Agent And
General Power Of Attorney Holder, Shri Baijnath Chouhan S/o
Shri Devnarayan Chouhan, Age 69 Years, Presently R/o Opp. Old
Bus Stand Nathdwara, District Rajsamand.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of      Rajasthan,
         Secretariat, Jaipur.
2.       The      Secretary,         Finance          (Revenue           Department),
         Government Of Rajasthan, Secretariat, Jaipur.
3.       The     Secretary,       Mines       Department,           Government      Of
         Rajasthan, Jaipur.
4.       The Joint Secretary, Finance Department (Tax Division),
         Government Of Rajasthan, Secretariat, Jaipur.
5.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
6.       Assessing Authority And Sub Registrar, Badgaon, District
         Udaipur.
7.       Assessing Authority And Sub Registrar, Delwara, District


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         Rajsamand.
8.       Assessing      Authority        And       Sub     Registrar,      Nathdwara,
         District Rajsamand.
                                                                     ----Respondents
                   D.B. Civil Writ Petition No. 6436/2020
M/s. Udaipur Cement Works Limited, Works - Shripatinagar, P.o.
Cfa 313021, Near Dabok, District - Udaipur, Through Its Whole
Time Director- Shri Naveen Kumar Sharma S/o Shri Satya
Narayan Sharma, Aged About 54 Years.
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Govt. Of Rajasthan, Finance Department, Secretariat,
         Jaipur.
2.       The     Additional      Inspector         General,         Registration   And
         Stamps, Rajasthan, Ajmer.
3.       The Sub Registrar (Assessing Authority), Vallabh Nagar,
         District - Udaipur.
                                                                     ----Respondents
                   D.B. Civil Writ Petition No. 6641/2020
M/s Jindal Saw Limited, Having Registered Office At A-1,
U.p.s.i.d.c Industrial Area, Nand Gaon, Kosi Kalan District
Mathura, Uttar Pradesh Through Its Power Of Attorney Holder
Rajender Gaur S/o Late Shri G.p. Gaur, Aged About 57 Years,
Resident Of Shri Nath Residency, Gandhi Nagar, Bhilwara
Rajasthan.
                                                                          ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government             Of      Rajasthan,
         Secretariat, Jaipur.
2.       The Inspector General, Registration And Stamps, Ajmer,
         Rajasthan.
3.       Joint     Secretary,      Finance         Department,         Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub Registrar, Banera, Tehsil Banera, District Bhilwara.
5.       Sub Registrar, Registration And Stamps Department,

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         Bhilwara-First, District Bhilwara.
                                                                    ----Respondents
                   D.B. Civil Writ Petition No. 6964/2020
Mohammad Tahir S/o Sadik Mohammad, Aged About 44 Years,
By Caste Muslim Resident Of Deogarh, Tehsil Deogarh, District
Rajsamand (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through Its Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,          Registration      And       Stamps,
         Rajasthan, Ajmer.
3.       Joint     Secretary,      Finance         Department,           Tax   Division
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The Sub-Registrar, Deogarh Tehsil, District Rajsamand,
         (Raj.).
                                                                    ----Respondents
                   D.B. Civil Writ Petition No. 7537/2020
Nu Vista Limited, Acropolis, 15Th Floor, 1858/1, Rajdanga Main
Road, Kasba, Kolkata, West Bengal- Through - Vice President,
Mines- Kanak Kumar Chhangani S/o Sri Kanhaiya Lal Chhangani,
Aged About 44 Years, R/o Nahata Street, Near New Jain Temple,
Phalodi, District Jodhpur (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         (Finance, Finance Department, Government Of Rajasthan,
         Secretariat, Jaipur (Raj.).
2.       Inspector General, Registration And Stamps, Panjiyan
         Bhawan, Lohagal Road, Ajmer (Raj.).
3.       Joint Secretary, Finance Department, Tax Division, Govt.
         Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, Deh, Tehsil Jayal, District Nagaur (Raj.).
                                                                    ----Respondents
                   D.B. Civil Writ Petition No. 7780/2020


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M/s Udaipur Cement Works Limited, Works- Shripatinagar, P.o.
Cfa 313021, Near Dabok, District - Udaipur, (Erstwhile) Known
As J.k. Udaipur Udhyog, Naharmagra Mavli, District - Udaipur)
Through Its Whole Time Director- Sh. Naveen Kumar Sharma S/
o Shri Satya Narayan Sharma, Aged About 54 Years.
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Govt. Of Rajasthan, Finance Department, Secretariat,
         Jaipur.
2.       The Sub-Registrar (Assessing Authority), Mavli, District
         Udaipur.
                                                                     ----Respondents
                   D.B. Civil Writ Petition No. 8439/2020
M/s.    International       Minerals,       Through         Its     Proprietor-   Smt.
Sushma Arora W/o Shri B.k. Arora, Aged About 68, Resident Of
70, Sector-7 Indra Vihar Jodhpur (Raj.).
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government             Of      Rajasthan,
         Secretariat, Jaipur (Raj.).
2.       Joint     Secreatry,      Finance         Department,         Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing      Authority        (Land       Tax)-Sub-Registrar,          Tehsil
         Asind, District Bhilwara.
                                                                     ----Respondents
                   D.B. Civil Writ Petition No. 8537/2020
M/s International Minerals, Through Its Proprietor Smt. Sushma
Arora W/o B.k. Arora, Aged About 68 Years Resident Of 70,
Sector-70, Indra Vihar, Jodhpur (Raj.).
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government             Of      Rajasthan,

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         Secretariat, Jaipur (Raj.).
2.       Joint    Secretary,       Finance         Department,       Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax) Sub Registrar, Tehsil
         Asind, District Bhilwara (Raj.).
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 8617/2020
Nuvoco Vistas Corporation Ltd., Chittor Cement Plant, Village
Bhawaliya, Tehsil Nimbahera, District Chittorgarh, Rajasthan-
312620 Having Its Registered Office At Equinox Business Park,
Tower-3, East Wing, 4Th Floor, Off Bandra-Kurla Complex, Lbs
Marg, Kurla (West), Mumbai-400070 Through Its Authorized
Signatory Mr. S.b.b. Ali S/o Dr. S.a.b. Imran Aged About 49
Years R/o Flat No.911, Kohinoor City, Phase A, Kohinoor City
Road, Lbs Marg, Kurla (West) Mumbai-400070
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,          Registration      And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance         Department,       Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub Registrar, Nimbahera, Chittorgarh.
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 8668/2020
M/s Jindal Saw Limited, Having Registered Office At A-1,
U.p.s.i.d.c. Industrial Area Nand Gaon Road, Kosi Kalan District,
Mathura Uttar Pradesh. Through Its Power Of Attorney Holder Mr.
Rajender Gaur S/o Late Shri G.p. Gaur, Aged About 57 Years
Resident Of Shri Nath Residency, Gandhi Nagar, Bhilwara,
Rajasthan.
                                                                         ----Petitioner
                                       Versus


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1.       State    Of     Rajasthan,        Through         The      Joint    Secretary,
         Government          Of      Rajasthan,           Finance        Department,
         Secretariat, Jaipur.
2.       The Deputy Secretary, Government Of Rajasthan, Finance
         Department, Secretariat, Jaipur.
3.       The Inspector General, Registration And Stamps, Ajmer-
         Rajasthan.
4.       The Deputy Inspector General, Registration And Stamps,
         Bhilwara.
5.       The Sub-Registrar (Assessing Authority), Registration And
         Stamps Department, Banera, Dist. Bhilwara, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 8760/2020
1.       Mewar Chamber Of Commerce And Industry, Mewar
         Chamber Bhawan, Nagori Garden, Bhilwara, 311001
         (Rajasthan). Through Its General Secretary Shri R.k. Jain
         S/o Shri Umrav Singh Jain Aged About 54, Resident Of
         R.c. Vyas Colony, Bhilwara311001.
2.       Nitin Spinner Ltd., A Company Incorporated Under The
         Companies Act, 1956 And Having Its Registered Office At
         16-17 Km Stone, Chittor Road, Hamirgarh, Bhilwara.
                                                                       ----Petitioners
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of       Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspcetor        General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance         Department,         Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Dy. Inspector General Bhilwara, Collectrate Campus,
         Bhilwara.
5.       Dy. Inspector General, Udaipur, Opp. Civil Court, Udaipur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 9272/2020
Hindustan Zinc Ltd., (A Company Incorporated Under The India
Companies Act) Having Its Registered Office At Yashad Bhawan,


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Swaroop Sagar, Udaipur. Through Vineet Bose Son Of Shri Sc
Bose, Aged About 40, Presently Working As Associate Vice
President And Head Legal, Hindustan Zinc Ltd. Udaipur.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of       Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector        General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance         Department,        Tax      Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The Assessing Authority (Sub-Registrar), Sarada, District
         Udaipur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 9435/2020
M/s Jindal Saw Ltd., Having Registered Office At A-1, U.p.s.i.d.c.
Industrial Area, Nand Gaon Road, Kosi Kalan District Mathura,
Uttar Pradesh Through Its Power Of Attorney Holder Mr. Rajendra
Gaur S/o Late Shri G.p. Gaur, Aged About 57, Resident Of Shri
Nath Residency Gandhi Nagar, Bhilwara, Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State     Of    Rajasthan,         Through        The      Joint     Secretary
         Government          Of      Rajasthan,           Finance        Department,
         Secretariat, Jaipur.
2.       The Deputy Secretary, Government Of Rajasthan, Finance
         Department, Secretariat, Jaipur.
3.       The Inspector General, Registration And Stamps, Ajmer,
         Rajasthan.
4.       The Deputy Inspector General, Registration And Stamps,
         Circle, Bhilwara-Bhilwara.
5.       The Sub-Registrar-I (Assessing Authority), Registration
         And Stamps, Bhilwara - First, Dist. Bhilwara- Rajasthan.
6.       The Sub - Registrar, Tehsil Mandal, District Bhilwara.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10688/2020

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M/s Radhey Chemicals, (A Partnership Firm Registered Under
The Indian Partnership Act, 1932) Through Its Partner Moti Lal
Chouhan S/o Shri Maga Ram Chouhan, Aged About 62 Year,
Resident Of Jodhpur Tower, Dharam Narayan Ji Ka Hatha, Paota,
Jodhpur.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The     Assessing      Authority        (Sub-Registrar),         Pipar   City,
         District Jodhpur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10692/2020
M/s Gotan Lime Stone Company, (A Partnership Firm Registered
Under The Indian Partnership Act, 1932) Office Harnath Tower,
507, 5Th Floor, Pwd Colony, Jodhpur Through Its Partner
Ramchandra Chouhan S/o Shri Maga Ram Chouhan, , Aged
About 60 Year,
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The     Assessing      Authority        (Sub-Registrar),         Pipar   City,
         District Jodhpur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10731/2020
Shankar Lal Gupta S/o Shri Ganeshi Lal Gupta, Aged About 70


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Years, R/o Village Narheda, Tehsil Kotputali, District Jaipur
(Rajasthan).
                                                                         ----Petitioner
                                       Versus
1.       State     Of    Rajasthan,          Through          Principal     Secretary,
         Department Of Finance, Govt. Of Rajasthan, Secretariat,
         Jaipur.
2.       Joint Secretary, Department Of Finance, Tax Division,
         Govt. Of Rajasthan, Secretariat, Jaipur.
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax), Sub Registrar, Kotputali,
         District Jaipur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10781/2020
M/s. S. Sohan Singh Joginder Singh, A Proprietorship Firm
Through Its Proprietorship Firm Through Its Proprietor Gurpreet
Singh Soni Of Shri Joginder Singh Aged 55 Years, B-253, Mewar
Industrial Area, Road No. 12, Near Pyarotech, Madri, Udaipur-
313003.
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint     Secretary,      Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The Sub-Registrar (Assessing Authority For Land Tax),
         Badgaon, Udaipur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10789/2020
Ultratech      Cement       Limited,       (Unit     Birla      White),    (Company
Incorporated Under The India Companies Act) Having Its
Registered Office At B Wing, Ground Floor, Ahura Centre
Mahakali Caves Road, Opposite M.i.d.c. Office, Andhari (East),


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Mumbai-400093 Through Mr. Jyoti Prakash S/o Shri Gupteshwar
Nath, Aged About 44 Years, Presently Working As Manager
(Legal), Ultratech Cement Limited (Unit Birla White), Vilage -
Kharia Khangar, Tehsil Bhopalgarh, District Jodhpur.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of      Rajasthan,
         Secretariat, Jaipur (Raj.).
2.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax)- Sub-Registrar, Merta City,
         District Nagaur (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10861/2020
Kanhaiya Agarwal S/o Shri Shantiprakash Agarwal, Aged About
27 Years, Resident Of 159, Civil Line, Merta City, District Nagour,
Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through Principal Secretary, Finance
         Department,        Government             Of    Rajasthan,       Secretariat,
         Jaipur, Rajasthan.
2.       Joint    Secretary,       Finance       Department,         Tax,    Division,
         Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer, Rajasthan.
4.       Assessing Authority (Land-Tax), Sub Registrar Mundwa,
         District Nagour, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10896/2020
M/s Manakpur Lime Stone Khani, Udyog, Gota Manakpur, Tehsil
And District Nagour, Through Power Of Attorney Holder Ram
Bharosa Sasi S/o Shri Bakshi Ram Ji, Aged About 63 Years,
Resident Of Gotan, Tehsil Merta, District Nagour, Rajasthan.


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                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of      Rajasthan,
         Secretariat, Jaipur, Rajasthan.
2.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer, Rajasthan.
4.       Assessing Authority (Land-Tax), Sub Registrar Mundwa,
         District Nagour, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 10907/2020
Kanhaiya Agarwal S/o Shri Shantiprakash Agarwal, Aged About
27 Years, Resident Of 159, Civil Line, Merta City, District Nagour,
Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of      Rajasthan,
         Secretariat, Jaipur, Rajasthan.
2.       Joint   Secretary,        Finance       Department,         Tax,    Division,
         Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer, Rajasthan.
4.       Assessing Authority (Land-Tax), Sub Registrar Mundwa,
         District Nagour, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11178/2020
Nahar Singh Parmar S/o Udai Singh Parmar, Aged About 47
Years, R/o 69, Mamla Ret Sapol, Tehsil And District Rajsamand,
Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of      Rajasthan,
         Secretariat, Jaipur, (Raj.).

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2.       The Joint Secretary, Finance Department, Tax Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax), Sub-Registrar, Tehsil
         Rajsamand, District Rajsamand, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11188/2020
Mittal Minerals Propriater Anil Kumar, S/o Roshanlal Ji, R/o Gali
No - 2, Sajjan Nagar Kankroli Tehsil And District Rajsamand,
Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur (Raj.)
2.       The Joint Secretary, Finance Department, Tax Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax) - Sub-Registrar, Tehsil
         Rajsamand, District Rajsamand, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11261/2020
Bheru Singh S/o Shri Chiman Singh Ji, Aged About 58 Years, R/o
Village/post- Devra, Tehsil- Samdari, District - Barmer (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, (Assessing Authority), Samdari, District -
         Barmer (Raj.).

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                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 11262/2020
M/s. Monu Granite, Devra Through Its Proprietor Devendra Singh
S/o    Shri      Kailash   Singh      Ji,    Aged       About-      33    Years,   R/o
Village/post- Bishangarh, Tehsil And District - Jalore (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The      Inspector      General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint     Secretary,      Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, (Assessing Authority), Samdari, District -
         Barmer (Raj.).
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 11267/2020
Ashu Singh S/o Shri Narayan Singh Ji, Aged About 58 Years, R/o
Village/post- Bishangarh, Tehsil And District - Jalore (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The      Inspector      General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint     Secretary,      Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar,       (Assessing Authority), Shiv, District -
         Barmer (Raj.).
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 11268/2020
Bharat Singh S/o Shri Surendra Singh Ji, Aged About 34 Years,
R/o Village/post- Rama, Tehsil- Ahore, District- Jalore (Raj.).
                                                                         ----Petitioner


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                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, (Assessing Authority), Sindhari, District -
         Barmer (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11271/2020
Champa Lal S/o Shri Pratap Ji, Aged About 57 Years, R/o
Rajendra Nagar, Jalore Through His Power Of Attorney Holder
Shri Bhawani Singh S/o Shri Shiv Singh Aged About 55 Years, R/
o Village/post- Sivana, Tehsil - Sivana, District - Barmer (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, (Assessing Authority), Samdari, District -
         Barmer (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11284/2020
Kailash Singh S/o Shri Bhanwar Singh Ji, Aged About 60 Years,
R/o Village/post- Bishangarh, Tehsil And District - Jalore (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,

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         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, (Assessing Authority), Samdari, District -
         Barmer (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11286/2020
M/s Nagnenchi Minerals, Devra Through Its Proprietor Kailash
Singh S/o Shri Bhanwar Singh Ji, Aged About 60 Years, R/o
Village/post- Bishangarh, Tehsil And District - Jalore (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, (Assessing Authority), Samdari, District -
         Barmer (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11328/2020
M/s Pawan Putra Stone, Devra Through Its Partner Bhawani
Singh S/o Shri Shiv Singh Ji, Aged About 55 R/o Village /post
Sivana, Tehsil Sivana District Barmer (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar (Assessing Authority), Samdari, District
         Barmer (Raj.).

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                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 11338/2020
M/s Nagnenchi Kripa Minerals, Devra, Through Its Proprietor
Smt. Chandra Kanwar W/o Shri Bheru Singh Ji, Aged About 42
Years, R/o Village/post Devra, Tehsil Samdari, District Barmer
(Raj.).
                                                                         ----Petitioner
                                       Versus
1.        The State Of Rajasthan, Through The Principal Secretary,
          Finance       Department,           Government            Of     Rajasthan,
          Secretariat, Jaipur.
2.        The     Inspector      General,         Registration       And      Stamps,
          Rajasthan, Ajmer.
3.        Joint     Secretary,     Finance        Department,        Tax     Division,
          Government Of Rajasthan, Secretariat, Jaipur.
4.        Sub Registrar (Assessing Authority), Samdari, District
          Barmer (Raj.).
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 11340/2020
Devendra Singh S/o Shri Kailash Singh Ji, Aged About 33 Years,
R/o Hans Niwas, Village/post Bishangarh, Tehsil And District
Jalore (Raj.).
                                                                         ----Petitioner
                                       Versus
1.        The State Of Rajasthan, Through The Principal Secretary,
          Finance       Department,           Government            Of     Rajasthan,
          Secretariat, Jaipur.
2.        The     Inspector      General,         Registration       And      Stamps,
          Rajasthan, Ajmer.
3.        Joint     Secretary,     Finance        Department,        Tax     Division,
          Government Of Rajasthan, Secretariat, Jaipur.
4.        Sub Registrar (Assessing Authority), Shiv, District Barmer
          (Raj.).
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 11342/2020
Devendra Singh S/o Shri Kailsh Singh Ji, Aged About 33 Years,
R/o Village/post Bishangarh, Tehsil And District Jalore (Raj.).

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                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub Registrar (Assessing Authority), Samdari, District
         Barmer (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11362/2020
M/s. Santosh Chemical, C/o Smt Ramgudiya, Near Railway
Station, Gotan, Tehsil Marta, Dist Nagaur, Through Power Of
Attorney Holder Ram Bharosa Sasi S/o Shri Bakshi Ram Ji Sasi,
Aged About 63 Years, Resident Of Gotan, Tehsil Merta, District
Nagaur, Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur, Rajasthan.
2.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.
3.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer, Rajasthan.
4.       Assessing Authority (Land-Tax), Sub Registrar Mundwa,
         District Nagour, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11365/2020
M/s Manakpur Lime Stone Khani, Udyog, Gota Manakpur, Tehsil
And District Nagour, Through Power Of Attorney Holder Ram
Bharosa Sasi S/o Shri Bakshi Ram Ji, Aged About 63 Years,
Resident Of Gotan, Tehsil Merta, District Nagaur, Rajasthan.
                                                                         ----Petitioner
                                       Versus

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1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur, Rajasthan.
2.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur, Rajasthan.
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer, Rajasthan.
4.       Assessing Authority (Land-Tax), Sub Registrar Mundwa,
         District Nagour, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11379/2020
Smt. Prem Kanwar W/o Shri Kailash Singh Ji, Aged About 60
Years, R/o Hans Niwas, Village/post- Bishangarh, Tehsil And
District - Jalore (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar,       (Assessing Authority), Shiv, District -
         Barmer (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11380/2020
Ms Monu Kanwar D/o Shri Kailash Singh Ji, Aged About 35 Years,
R/o Hans Niwas, Village/ Post- Bishangarh, Tehsil And District-
Jalore (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.

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3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, (Assessing Authority), Samdari, District -
         Barmer (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11393/2020
Nitesh Minerals Pvt. Ltd., Office Harnath Tower, 507, 5Th Floor,
Pwd Colony, Jodhpur Through Its Director Ramchandra Chouhan
S/o Shri Maga Ram Chouhan, Aged About 60 Years.
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The     Assessing      Authority        (Sub-Registrar),         Pipar   City,
         District Jodhpur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11456/2020
Hindustan Zinc Limited, (A Company Incorporated Under The
Indian Companies Act) Having Its Registered Office At Yashad
Bhawan, Swaroop Sagar, Udaipur. Through Vineet Bose Son Of
Shri Sc Bose, Aged About 40 Years, Presently Working As
Associate Vice President, Head Legal, Hindustan Zinc Ltd.,
Udaipur.
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.


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4.       The Assessing Authority, Sub-Registrar, Ajmer Ii, Ajmer.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11471/2020
Nuvoco Vistas Corporation Limited, Nimbol Cement Plant, Tehsil
Jaitaran, District Pali, Rajasthan Having Its Registered Office At
Equinox Business Park, Tower-3, East Wing, 4Th Floor, Off
Bandra-Kurla Complex, Lbs Marg, Kurla (West), Mumbai- 400070
Through Its Authorized Signatory Mr. S.b.b. Ali S/o Dr. S.a.b.
Imran Aged About 49 Years R/o Flat No. 911, Kohinoor City,
Phase A, Kohinoor City Road, Lbs Marg, Kurla (West) Mumbai -
400070
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, Jaitaran, Pali
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11488/2020
Ultratech Nathdwara Cement Limited, Aditya Nagar (Company
Incorporated Under The Indian Companies Act) Having Its
Registered Office At Block- D, 4Th Floor, 22 Camac Street,
Kolkata, West Bengal Through Hemant Paliwal S/o Dr. Manohar
Paliwal Aged About 52 Years, Presently Working As Vice
President (F And A), Ultra Tech Nathdwara Cement Limited. (Dist
Rajsamand)
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur (Raj.).
2.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).


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3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax) Sub Registrar, Pindwara,
         District Sirohi (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11561/2020
Jk Lakshmi Cement Ltd., Having Its Registered Office At
Jaykaypuram, District Sirohi, Rajasthan- 307019 Through Its
Power Of Attorney Holder Shri Alok Kumar S/o Shri Arun Kumar
Singh Aged About 42 Years Resident Of Lalbahadur Nagar, Jln
Marg, Jaipur.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The Inspector General Registration And Stamps, Ajmer,
         Rajasthan.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The Sub-Registrar, Registration And Stamps (Assessing
         Authority) Pindwara, District Sirohi, Rajasthan.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11603/2020
Ambuja Cements Limited, A Company Incorporated Under
Companies Act, 1956 And Having Its Registered Office At P.o.
Ambuja Nagar, Taluka- Kodinar, District Gir-Somnath, Gujarat-
362715 And Relevant Unit At Village Rabriyawas, Tehsil Jaitaran,
District Pali, Through Its Duly Constituted Attorney Mr. Rajvijay
Singh Rathore S/o Shri Chhavi Raj Singh, Aged About 42 Years,
Resident Of C-43 Ambuja Township Rabriyawas, Tehsil Jaitaran,
District Pali, Rajasthan.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.


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2.       The     Inspector       General,         Registration        And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,          Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Assessing Authority (Sub-Registrar), Jaitaran, District
         Pali.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 11616/2020
Ultratech Cement Ltd., (Unit- Pali Cement Works), (Company
Incorporated Under The Indian Companies Act Having Its
Registered Office B-Wing, Second Floor, Ahura Centre, Mahakali
Caves Road, Opposite M.i. D.c. Office, Anderi (East), Mumbai
Through Mr. Shri Rajiv Kumar Saxena S/o Late Shri Nand
Swaroop Saxena Aged About 57 Years Presently Working As Joint
Executive President Ultratech Cement Limited (Unit Pali Cement
Works).
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government             Of      Rajasthan,
         Secretariat, Jaipur (Raj.).
2.       Joint    Secretary,       Finance        Department,          Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration Ad Stamps Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax), Sub-Registrar, Jaitaran,
         District Pali (Raj.).
5.       Assessing Authority (Land Tax), Sub-Registrar, Raipur,
         District Pali (Raj.).
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 12313/2020
National Limestone Company Private Limited, Having Its Office
At Lakheri Cement Works, P.o. Lakheri, District Bundi 323603
Through Its Authorized Signatory Suresh Dubey
                                                                          ----Petitioner
                                       Versus
1.       State    Of    Rajasthan,         Through         The      Additional    Chief


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         Secretary, Department Of Finance , Government Of
         Rajasthan, Government Secretariat, Near Statue Circle,
         Jaipur 302005
2.       Land    Tax     Assessment          Authority        And   Sub      Registrar,
         Kotputli, District Jaipur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 12475/2020
Ambuja      Cements         Ltd.,     A     Company          Incorporated       Under
Companies Act, 1956 And Having Its Registered Office At P.o.
Ambuja Nagar, Taluka - Kodinar, District Gir Somnath, Gujarat -
362715 And Relevant Unit At Marwar Mundwa, District Nagaur,
Through Its General Power Of Attorney Holder Mr. Of Mr. Sanjey
Vashist S/o Late Shri Om Prakash Tola, Aged About 51 Years,
Senior Vice President (Commercial)
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,         Finance       Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Assessing Authority (Sub-Registrar), Mundwa, District
         Nagaur.
5.       Assessing       Authority        (Sub-Registrar),          Jayal,     District
         Nagaur.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 12513/2020
Chemical Lime Mundwa Private Ltd., A Company Incorporated
Under The Companies Act, 1956, Being The Subsidiary Of
Ambuja Cements Limited And Having Its Registered Office At P.o.
Ambuja Nagar, Taluka - Kodinar, District Gir-Somnath, Gujarat -
362715, Through Power Of Attorney Holder Of Sanjey Vashist S/
o Late Shri Om Prakash Tola, Aged 51 Years.
                                                                         ----Petitioner
                                       Versus


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1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Assessing Authority (Sub- Registrar), Mundwa, District
         Nagaur.
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 1031/2021
Havells India Limited, A Company Registered And Incorporated
In India Under The Companies Act, 1956 And Having Its
Registered Office At 904, 9Th Floor, Surya Kiran Building, K.g.
Marg, Connaught Place, New Delhi - 110001 Through Its
Authorized Signatory And Senior Manager Mr. Budhendra Kumar
Bhati S/o Surendra Kumar Bhati, Aged 46 Years.
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector        General,         Registration       And     Stamps
         Department, Rajasthan, Panjiyan Bhawan, Sikar Road,
         Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Assessing Authority (Sub-Registrar), Alwar Ii, Bhiwadi
         Industrial Area, Alwar.
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 3024/2021
Sangam (India) Ltd., A Company Incorporated Under Companies
Act, 1956 And Having Its Registered Office At Atun , Chittorgarh
Road , Bhilwara - 311 001 (Raj.) India , Through Its Duly
Constituted Attorney Anil Kumar Jain , S/o Shri Gheesa Lal Jain
J, Aged About 39 Years , R/o 2-B-4 , Chandar Shakher Azad
Nagar , Bhilwara 311001 (Raj.)
                                                                         ----Petitioner

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                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary ,
         Finance     Department           ,   Government            Of    Rajasthan     ,
         Secretariat , Jaipur.
2.       The     Inspector      General,        Registration         And       Stamps   ,
         Rajasthan , Ajmer
3.       Joint Secretary , Finance Department, Tax Division ,
         Government Of Rajasthan , Secretariat , Jaipur.
4.       Assessing Authority Land Tax And Sub-Registrar Hurda,
         Distt. Bhilwara
5.       Assessing       Authority        Land        Tax      And        Sub-Registrar
         Hamirgarh, Distt. Bhilwara
6.       Assessing Authority Land Tax And Sub-Registrar Gangrar,
         Distt. Bhilwara
                                                                     ----Respondents
                  D.B. Civil Writ Petition No. 3878/2021
Havells India Ltd., A Company Registered And Incorporated In
India Under The Companies Act, 1956 And Having Its Registered
Office At 904, 9Th Floor, Surya Kiran Building, K.g. Marg,
Connaught Place, New Delhi - 110001 Through Its Authorized
Signatory And Manager Sandeep Sharma S/o N.k. Sharma, Aged
About 37 Years R/o H.no.36, Narayan Colony, Opp Narayan
Jewellers, Magra Punjla, Lal Sagar, Jodhpur.
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary ,
         Finance        Department,           Government             Of        Rajasthan,
         Secretariat, Jaipur.
2.       The      Inspector       General,         Registration          And     Stamps
         Department, Rajasthan Panjiyan Bhawan, Sikar Road,
         Ajmer.
3.       Joint    Secretary,       Finance        Department,            Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       Assessing Authority (Sub-Registrar), Neemrana, District
         Alwar.
                                                                     ----Respondents
                  D.B. Civil Writ Petition No. 4255/2021


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M/s Rajasthan Explosive And Chemical Limited (Recl), Its
Registered       Office     At     Village      Jhor,     Post        Purani     Chhawani
(Machkuand Road), District Dholpur, Rajasthan Through Its
Manager.
                                                                            ----Petitioner
                                         Versus
1.       State Of Rajasthan, Through Additional Chief Secretary
         (Finance),        Government             Of     Rajasthan,         Government
         Secretariat, Jaipur.
2.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
3.       Joint     Secretary,        Finance       Department           (Tax      Division)
         Government           Of     Rajasthan,         Government             Secretariat,
         Jaipur.
4.       Land Tax Assessing Authority Cum Sub Registrar, District
         Dholpur, Rajasthan.
                                                                       ----Respondents
                   D.B. Civil Writ Petition No. 6955/2021
M/s. Golcha Minerals Private Ltd., A Company Duly Registered
Under The Companies Act, Having Its Office At The Golcha Trade
Centre, M.i. Road, Jaipur, Through Its Authorized Person Shri
Parikshit Singh, Authorized By Virtue Of Board Resolution Dated
21.12.2020.
                                                                            ----Petitioner
                                         Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,             Government             Of       Rajasthan,
         Secretariat, Jaipur (Raj.).
2.       Joint     Secretary,        Finance        Department,          Tax      Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing Authority (Land Tax), Sub-Registrar, Tehsil
         Mandalgarh, District Bhilwara (Raj.).
                                                                       ----Respondents
                   D.B. Civil Writ Petition No. 8280/2021
Birla Cement Works, (A Unit Of Birla Corporation Limited)


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Chanderia, Chittorgarh, Through Power Of Attorney Holder Shr
Sunil Kumar Gadiya S/o Shri Dhanraj Gadiya, Aged About 51
Years, R/o Madhav Nagar, Chittorgarh (Rajasthan).
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Govt. Of Rajasthan, Finance Department, Secretariat,
         Jaipur.
2.       The     Additional      Inspector         General,         Registration   And
         Stamps, Rajasthan, Ajmer.
3.       The     Sub-Registrar        (Assessing         Authority),       Chittorgarh
         (Rajasthan).
4.       The Sub-Registrar (Assessing Authority), Bassi Dist-
         Chittorgarh (Rajasthan).
                                                                     ----Respondents
                   D.B. Civil Writ Petition No. 9337/2021
Samanvaya Holding Pvt. Ltd., C-6, Phase-1, Liberty Cooperative
Society, North Main Road, Koregaon Park, Pune, Maharashtra
Through Its Authorized Signatory Heerender Singh S/o Shri
Kamal Singh, Aged About 44 Years, R/o 203, Jai Narayan Vyas
Colony, Jaisalmer (Raj.).
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary ,
         Finance        Department,           Government             Of      Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration         And     Stamps,
         Rajasthan, Ajmer.
3.       Joint     Secretary,      Finance        Department,          Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The     Sub    Registrar       (Assessing         Authority),       Jaisalmer,
         District Jaisalmer.
                                                                     ----Respondents
                   D.B. Civil Writ Petition No. 9369/2021
Suzlon Gujarat Wind Park Ltd., Having Its Registered Office At
Suzlon,     5      Srimali      Society,        Near        Srikrishna        Complex,
Navrangpura, Ahmedabad Through Its Authorized Signatory


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Heerender Singh S/o Shri Kamal Singh, Aged About 44 Years, R/
o 203, Jai Narayan Vyas Colony, Jaisalmer (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint   Secretary,        Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The Sub Registrar (Assessing Authority), Balesar, District
         Jodhpur.
5.       The Sub Registrar (Assessing Authority), Bhopalgarh,
         District Jodhpur.
6.       The     Sub    Registrar       (Assessing         Authority),      Shergarh,
         District Jodhpur.
7.       The Sub Registrar (Assessing Authority), Lohawat, District
         Jodhpur.
8.       The Sub Registrar (Assessing Authority), Sam, District
         Jaisalmer.
9.       The Sub Registrar (Assessing Authority), Fatehgarh,
         District Jaisalmer.
10.      The Sub Registrar (Assessing Authority), Mohangarh,
         District Jaisalmer.
11.      The Sub Registrar (Assessing Authority), Pokhran, District
         Jaisalmer.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 9469/2021
Sarjan Realities Ltd., Godrej Millennium, 5Th Floor, 9, Koregaon
Park Road, Pune Through Its Authorized Signatory Heerender
Singh S/o Shri Kamal Singh, Aged About 44 Years, R/o 203, Jai
Narayan Vyas Colony, Jaisalmer (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary ,
         Finance        Department,           Government            Of     Rajasthan,

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         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The Sub-Registrar (Assessing Authority), Balesar, District
         Jodhpur.
5.       The Sub-Registrar (Assessing Authority), Osian, District
         Jodhpur.
6.       The Sub-Registrar (Assessing Authority), Baori, District
         Jodhpur.
7.       The     Sub-Registrar         (Assessing          Authority),      Jaisalmer,
         District Jaisalmer.
8.       The     Sub-Registrar         (Assessing         Authority),      Fatehgarh,
         District Jaisalmer.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 9587/2021
Suzlon Energy Ltd., First Floor, Neelkanth, Opposite Nehru
Sahkar Bhawan, 22 Godown Circle, C-Scheme, Jaipur Through
Its Authorized Signatory Heerender Singh S/o Shri Kamal Singh,
Aged About 44 Years, R/o 203, Jai Narayan Vyas Colony,
Jaisalmer (Raj.).
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The     Inspector       General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       Joint    Secretary,       Finance        Department,        Tax     Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The     Sub-Registrar         (Assessing          Authority),      Jaisalmer,
         District Jaisalmer.
5.       The     Sub-Registrar         (Assessing         Authority),      Fatehgarh,
         District Jaisalmer.
                                                                    ----Respondents
                 D.B. Civil Writ Petition No. 14257/2021

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Suresh Kumar S/o Shri Harlal Singh, Aged About 39 Years,
Resident Of House No. 39, Ashapurna Colony, Jalore, Rajasthan.
                                                                        ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         (Finance),       Finance          Department,              Government     Of
         Rajasthan, Secretariat, Jaipur (Raj.).
2.       Inspector General, Registration And Stamps, Panjiyan
         Bhawan, Lohagal Road, Ajmer (Raj.).
3.       Joint Secretary, Finance Department, Tax Division, Govt.
         Of Rajasthan, Secretariat, Jaipur.
4.       Sub-Registrar, Samdari, District Barmer (Raj.).
                                                                     ----Respondents
                D.B. Civil Writ Petition No. 16519/2021
M/s. Chima Stones, A Partnership Firm Through Its Partner Shri
Suresh Kumar S/o Shri Harlal Singh, Aged 54 Years, Resident Of
House No. 39, Ashapurna Colony, Jalore, Rajasthan.
                                                                        ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary
         (Finance),       Finance          Department,              Government     Of
         Rajasthan, Secretariat, Jaipur (Raj.).
2.       Inspector General, Registration And Stamps, Panjiyan
         Bhawan, Lohagal Road, Ajmer (Raj.).
3.       Joint Secretary, Finance Department, Tax Division, Govt.
         Of Rajasthan, Secretariat, Jaipur.
4.       Sub Registrar, Samdari, District Barmer (Raj.).
                                                                     ----Respondents
                D.B. Civil Writ Petition No. 16522/2021
1.       Lrs Of Ram Narayan Yadav, (Now Deceased)
2.       Sanjay Yadav S/o Late Shri Ram Narayan Yadav, Resident
         Of Om Prakash Marga, Bada Takhta, Tonk (Raj.).
3.       Ravi Yadav S/o Late Shri Ram Narayan Yadav, Resident Of
         Om Prakash Marga, Bada Takhta, Tonk (Raj.).
4.       Ashutosh Yadav S/o Late Shri Ram Narayan Yadav,
         Resident Of Om Prakash Marga, Bada Takhta, Tonk (Raj.).


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                                                                        ----Petitioners
                                       Versus
1.       State Of Rajasthan, Through Additional Chief Secretary
         (Finance),       Finance          Department,              Government        Of
         Rajasthan, Secretariat, Jaipur (Raj.).
2.       The Joint Secretary, Tax Division, Finance Department,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       The       Inspector      General,           Registration        And      Stamp
         Department, Government Of Rajasthan, Panjiyan Bhawan,
         Lohagal-Janana          Hospital      Road       (Sikar      Road),      Ajmer-
         305001 (Raj.).
4.       The     Assessing        Authority-Cum-Sub                 Registrar,    Niwai,
         District Tonk (Raj.).
5.       Assistant      Mining         Engineer,         Mines         And       Geology
         Department, District Tonk (Raj.).
                                                                     ----Respondents
                 D.B. Civil Writ Petition No. 16523/2021
M/s Bhole Baba Milk Food Industries (Dholpur) Pvt. Ltd., Head
Office Of Bhole Baba House, 7/52, Nagla Jawahar, Nh-2, Bypass
Road, Agra-2, Through Its Manager (Admn.).
                                                                         ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through Additional Chief Secretary
         (Finance),      Government             Of     Rajasthan,         Government
         Secretariat, Jaipur.
2.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
3.       Joint     Secretary,      Finance       Department            (Tax    Division)
         Government         Of     Rajasthan,         Government          Secretariat,
         Jaipur.
4.       Land Tax Assessing Authority Cum Sub Registrar, District
         Dholpur, Rajasthan.
                                                                     ----Respondents
                 D.B. Civil Writ Petition No. 16532/2021
1.       Federation Of Mining Associations Of Rajasthan, Having
         Its Registered Office At 609, 5Th Floor, Apex Mall, Tonk
         Road, Jaipur, Through Its Secretary General, Mr. Akshay


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         Deep Mathur Aged About 64 Years S/o Late A.s. Mathur
         R/o C-10 Shriram Niketan, Panch Batti, M.i. Road, Jaipur.
2.       Smt. Sunaina Sharma Wife Of Rajendra Kumar Bhardwaj,
         Resident Of Chatikana Mohalla, District Karauli.
                                                                      ----Petitioners
                                       Versus
1.       State Of Rajasthan, Through Secretary, Government Of
         Rajasthan, Finance Department (Tax Division), State
         Secretariat, Jaipur.
2.       The      Inspector      General,         Registration       And     Stamps,
         Rajasthan, Jaipur.
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 16562/2021
M/s Shivalik Silica, Through Partner Yogesh Mittal, Son Of Shri
Om Prakash Mittal, Aged About 60 Years, Resident Of Flat No
1601, Tower No 1, Spr, Imperial Estate, Sector 82, Faridabad
(Haryana) Pin - 121002
                                                                       ----Petitioner
                                       Versus
1.       State     Of    Rajasthan,          Through          Principal    Secretary,
         Department Of Finance, Govt. Of Rajasthan, Secretariat,
         Jaipur
2.       Joint Secretary, Department Of Finance, Tax Division,
         Govt Of Rajasthan, Secretariat, Jaipur
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer
4.       Assessing Authority (Land Tax) Sub Registrar, Bayana,
         District Bharatpur
                                                                    ----Respondents
                  D.B. Civil Writ Petition No. 16563/2021
Shree Cement Ltd., Regd. Office - Bangur Nagar, Post Box No.
33, Beawar - 305901, Distt. Ajmer (Raj.) Through Its Power Of
Attorney - Shri S.l. Bhansali, Aged About 63 Years, R/o A-8,
Shree Vihar, Shree Cement Limited, Bangur Nagar, Beawar -
305901, Distt. Ajmer (Raj.).
                                                                       ----Petitioner
                                       Versus

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1.       State    Of    Rajasthan,         Through         The      Additional    Chief
         Secretary      (Finance),        Finance       Department,          Govt.   Of
         Rajasthan, Secretariat, Jaipur 302005 (Raj.)
2.       The Joint Secretary, Tax Division, Finance Department,
         Govt. Of Rajasthan, Secretariat, Jaipur 302005 (Raj.).
3.       The Inspector General, Registration And Stamps Deptt.,
         Govt. Of Rajasthan, Panjiyan Bhawan, Lohagal - Janana
         Hospital Road (Sikar Road), Ajmer - 305001 (Raj.).
4.       The Sub Registrar, Masuda Tehsil Of Ajmer District Tehsil
         Office Tehsil Masuda 305623 District Ajmer (Raj.).
5.       The Sub Registrar, Jaitaran Tehsil Of Pali District Tehsil
         Office Tehsil Jaitaran 306302 District Pali (Raj.).
6.       The Sub Registrar, Nawalgarh, Sub Registrar's Office,
         Indira Nagar, Nehru Park, Njhunjhunu - 333001 (Raj.).
                                                                     ----Respondents
                  D.B. Civil Writ Petition No. 1159/2022
Ultratech     Cement       Limited,        (Unit      Aditya        Cement     Works),
(Company Incorporated Under The Indian Companies Act)
Having Its Registered Office At B-Wing, Second Floor, Ahura
Centre, Mahakali Caves Road, Opposite M.i.d.c. Office, Andheri
(East), Mumbai Through Mr. Shri Rucher Mehta S/o Late Shri
Madan Mohan Mehta Aged About 48 Years Presently Working As
Senior Vice President (Hr) Ultratech Cement Limited (Unit Aditya
Cement Works).
                                                                          ----Petitioner
                                       Versus
1.       State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government             Of      Rajasthan,
         Secretariat, Jaipur (Raj.).
2.       Joint    Secretary,       Finance        Department,          Tax    Division,
         Government Of Rajasthan, Secretariat, Jaipur (Raj.).
3.       Inspector General, Registration And Stamps, Rajasthan,
         Ajmer.
4.       Assessing       Authority          (Land        Tax)        Sub      Registrar,
         Chottoregarh, District Chittorgarh (Raj.).
5.       Assessing Authority (Lad Tax) Sub Registrar, Nimbahera,
         District Chittorgarh (Raj.).
                                                                     ----Respondents

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                D.B. Civil Writ Petition No. 11093/2023
Proec Energy Ltd., Sp-232 And 233, Riico Industrial Area,
Growth Centre, Phase Ii, Abu Road 307026, Sirohi, Through Its
Authorised Signatory Arvind Sharma Son Of Late Shri Ved
Prakash Sharma, Aged About 50 Years, Resident Of C-348, Riico
Colony, Abu Road, Sirohi.
                                                                         ----Petitioner
                                       Versus
1.       The State Of Rajasthan, Through The Principal Secretary,
         Finance        Department,           Government            Of     Rajasthan,
         Secretariat, Jaipur.
2.       The    Inspector        General,         Registration       And      Stamps,
         Rajasthan, Ajmer.
3.       The Joint Secretary, Finance Department, Tax Division,
         Government Of Rajasthan, Secretariat, Jaipur.
4.       The Sub Registrar (Registration And Stamps) (Assessing
         Authority), Abu Road, District Sirohi.
                                                                    ----Respondents


For Petitioner(s)            :     Mr. Manish Sishodia Sr. Advocate
                                   assisted by
                                   Mr. Harshvardhan Singh Rathore
                                   Mr. Ramit Mehta
                                   Mr. Akhilesh Rajpurohit
                                   Mr. Abhishek Mehta
                                   Mr. Sharad Kothari
                                   Mr. Alankrita Sharma (through VC)
                                   Mr. Tarun Dudia
                                   Mr. Arvind Vyas
                                   Mr. Gaurav Kansara
                                   Ms. Nidhi Singhvi for
                                   Mr. Deelip Kawadia
                                   Mr. D.D. Thanvi
                                   Mr. Amit Vyas
For Respondent(s)            :     Mr. Mahaveer Bishnoi, AAG


     HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 05/12/2024 (Downloaded on 05/12/2024 at 09:55:52 PM) [2024:RJ-JD:49761-DB] (37 of 39) [CW-8332/2021]

1. The petitioners have preferred the present writ petitions with the following prayer: -

"(i) Declare that the provision of Chapter IV of the Rajasthan Finance Act 2020, Rajasthan Land Tax Rules, 2020 as beyond the legislatie competence of the state and ultra vires the Constitution of India so far as they relate to imposition of any tax, fee or levy on mining leases, mineral bearing lands, mineral rights or the like;
(ii) Quash and set aside notification dated 30.03.2020 issued by the Respondents as being arbitrary, unreasonable and beyond the legislative competence of the state and ultra vires the Constitution of India.
(iii) Restrain the Respondents from making any assessment, recovery of tax or any coercive action against the petitioner under Chapter IV of the Rajasthan Fiance Act, 2020 & Rajasthan Land Tax Rules, 2020.
(iv) Quash and set aside the demand notice issued by the Respondents."

2. Learned counsel for the petitioner fairly pointed out that there was a notification dated 08.02.2024, Jaipur issued by the Finance Department (Tax Division), Government of Rajasthan whereby an "Amnesty Scheme-2024" has been floated in public interest. Operative portion of the Amnesty Scheme reads as follows:

"GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, February 08, 2024 (Downloaded on 05/12/2024 at 09:55:52 PM) [2024:RJ-JD:49761-DB] (38 of 39) [CW-8332/2021] In exercise of the powers conferred by sections 18 and 22 of the Rajasthan Finance Act, 2020 (Act No. 9 of 2020), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts,-
(i) land tax payable on all classes of lands with effect from 08.02.2024; and
(ii) land tax payable prior to 08.02.2024 on all classes of lands along with penalty and interest payable thereon, subject to condition that 10% of the original amount of the land tax payable by the land holder is deposited upto 31.07.2024:
Provided that the land tax already paid or deposited shall not be refunded."

3. Learned counsel for the petitioners further submit that such amnesty scheme is applicable upon the petitioners. Learned counsel for the petitioners further submit that that all petitioners are before this Court prior to the Amnesty Scheme came into existence on 08.02.2024.

4. Learned counsel for the petitioners that the matter is sub- judice and therefore, they can be protected as far as limitation of the Amnesty Scheme is concerned because each one of the petitioners is in protection of this Court as the matters are sub- judice prior to the scheme coming into existence.

5. Mr. Mahaveer Bishnoi, learned Additional Advocate General submits that the scheme is there, however, the last date of the scheme was 31.07.2024.

6. This Court, on such limited submission being made, finds that the notification scheme dated 08.02.2024 quoted above is subsequent to each of the petitioners approaching this Court. In the opinion of this Court, a person who has approached this Court in time with clean hands has to be protected and particularly when his adjudication is pending before the Court then any kind of (Downloaded on 05/12/2024 at 09:55:52 PM) [2024:RJ-JD:49761-DB] (39 of 39) [CW-8332/2021] closure of door by the respondent in the Amnesty Scheme/ a Welfare Scheme and any kind of benevolent scheme offered, ought to be reasonably considered to be available for such aware litigants. The scheme is of February, 2024 and the closure is of July 2024 and we are still in 2024. It is reasonable factual matrix where such scheme can be opened for the persons who are entitled to participate and benefit out of the same particularly when they approached this Court in time and the same is of this year itself.

7. Accordingly, the present writ petitions are allowed to the extent that while the petitioners shall be required to approach the respondents under the Amnesty Scheme on or before 31.12.2024, they shall be considered strictly in accordance with law treating the application within time. Any of the petitioners who have already approached under the Amnesty Scheme shall also be required to be considered strictly in accordance with law. In case any cause of action survives, the petitioners shall be at liberty to approach this Court again.

8. Interim order shall remain in currency till 31.12.2024.

9. Stay petitions are also accordingly disposed of. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 33-Dharmendra Rakhecha & BhumikaP/-

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