Judicature For Rajasthan High Court · 2008

HON'BLE MR. JUSTICE H.R.PANWAR Mr.Vishal Sharma, for the petitioner. Mr.N.M.Lodha, AAG BY THE COURT By the instant writ petition under Article 226 of the Constitution of India, the petitioner has challenged the notice Annexure-4. Heard learned counsel for the parties. It is contended by learned counsel for the petitioner that before issuing the notice, the respondent- Authority did not make provisionally assessment and no notice was sereved to the petitioner. In para 9 of the writ petition, 2 the petitioner averred that the respondent Sub Registrar-cum- Assessing Authority issued a notice to the petitioner which was received on 27.01.2007 but along with the notice there is no provisional list except mentioning the fact about the mines. Be that as it may. Mr.N.M.Lodha, learned Additional Advoate General appearing for the respondents submits that there is an efficacious and statutory remedy of an appeal under Section 48 of the Rajasthan Land Tax Act and without exhausting such remedy, the petitioner has filed the instant writ petition, therefore, the same is not maintainable. Section 48 of the Rajasthan Land Tax Act clearly provides that if any person aggrieved by an order under Section 42, 43 or 44, may at any time before the expiry of thirty days from the date of the order prefer an appeal to the Appellate Authority. In this view of the matter, the writ petition is dismissed on the ground of availability of an alternative, statutory remedy of appeal which is efficacious in nature. However, the petitioner is at liberty to challenge the order/notice impugned by way of an appeal before the Appellate Authority and if such appeal is filed within 30 days from today, the period of limitation would not come in the way of the petitioner since the petitioner has been pursuing the writ petition before this Court. 3 The interim order of this Court dated 3rd September, 2007 shall remain in force for a period of 30 days from today. Stay petition, accordingly, disposed of. (H.R.PANWAR), J. NK 4 S.B.CIVIL MISC.STAY APPLICATION NO.4291/2007 IN S.B.CIVIL WRIT PETITION NO.5625/2007 Date of order : : 19/08/2008 HON'BLE MR.H.R.PANWAR,J. Mr.Vishal Sharma, for the petitioner. Mr.N.M.Lodha, AAG The interim order dated 3rd September, 2007 shall remain in force for a period of one month from today. Stay petition, accordingly, disposed of. NK (H.R.PANWAR), J.