- (1.) The brief facts which are relevant for deciding this writ petition are thus :- The petitioner is an Ex-defence Personnel and was invalided out of service due to disability. He has applied for allotment of retail outlet for running the petrol pump, and other oil products before the UIT, Alwar and of the U.I.T. in pursuance of its order dated 11-8-94 (Annexure 2), had allotted the land to the petitioner measuring 743 sq. mtrs. near Krishi Upaj Mandi, Delhi Road, Alwar at the total cost of Rs. 6,67,214/- as per the terms conditions specified in the letter.
(2.) Thereafter, the petitioner was handed over the actual physical possession of the land in question. Thereafter, in due course of time, respondent No. 1 Assistant Director, Land and Building Tax Department, Alwar (thereinafter referred to as "the Assessing Authority") initiated proceedings for assessment of tax under the provisions of Rajasthan Land and Building Tax Act, 1964 (hereinafter referred to as the "Act") by issuing demand notice dt. 31-3-1996 requiring the petitioner to submit the requisite information which the petitioner did and sent back to the Assessing Authority along with relevant documents relating to:- (a) proof of ownership; (b) Site and Building Plan showing the existing construction; (c) evidence in support of existing construction and (d) details relating to rent in case any portion is let out. Necessary enquiry was also carried out in accordance with the provisions of the Act by the Assessing Authority and ultimately, the Authority issued subsequent notice dt. 3-9-1996 (Annexure 4), in L.B.T. Form 6 under Rule 9 read with Section 11(1) of the Act intimating a proposal to the petitioner to determine the value of the aforesaid land allotted to him for running the petrol pump at the cost of Rs. 53,31,700/- as on 1-4-1995.
(3.) It is the petitioner's case that he deposited the tax as per his own calculations and also filed his detailed objections through his authorised representative before the respondent No. 1. Various objections were raised including one that the land is located at the distance of 3 kms. away from the main town, where no infrastructural facilities have yet been developed.;