M/S Varaha Infra Limited vs State Of Rajasthan on 4 August, 2023
22. The learned counsel for the petitioner also placed reliance on
the case of Ashiana Amar Developers v. State of Rajasthan &
Ors., (SBWP 4402/2013), wherein it was observed by the
coordinate bench of this court that the Respondents do not have
jurisdiction to issue notices under Section 54 and subsequently,
the initiation proceedings under Section 51 of the Act of 1998
does not even come into picture.