LAKSHMANAN, C.J. - (1.) The present writ petition and other writ petitions (mentioned in the appended Schedule) raise an interesting question of law in the matter of one time tax scheme introduced by way of insertion of S. 3 (1B) of the Finance Act, 1989 (Act No. 6 of 1989)
(2.) The questions for our consideration are that :- (1) Whether, fresh assessment is permissible under the law in respect of the land held by the previous owner who had exercised the option in terms of one time tax scheme prescribed by S. 3(1B) of the Rajasthatn Land and Building Tax Act, 1964 (hereinafter referred to as "the Act") even though the certificate exempting the aforesaid land from the future tax liability had been issued by the competent officer of the department? (2) Whether, the tax under the Act is upon a land or building or both separately as units and when the property in question has already been subjected to tax, the question of any further tax liability under the Act can arise merely on account of the transfer of such property? (3) Whether, the change in ownership is wholly inconsequential? (4) Whether, S. 3 which is the main charging section does authorise fresh levy on a property which has already suffered tax? (5) Whether, clause (c) of S. 3(1B) of the Act subjects the assessee to pay tax on rebuilt or enlarged building on which one time tax has been paid? and; (6) Whether, Ss. 13 and 15 of the Act are violative of Article 265 of the Constitution of India which clearly lays down that no tax shall be levied or calculated except by an authority of law?
(3.) The short facts leading to the above case are as follows :- The petitioner No. 1 M/s. East India Hotels Ltd. is a company duly incorporated under the Companies Act. The company has its operations in all over the country including at Jaipur and at Udaipur in the State of Rajasthan. Petitioner No. 2 Shri O.P. Arora is the shareholder of the company and is Director Deposits. The land which has been acquired by the petitioner-company at Udaipur is being subjected to proceeding for reassessment for levy and charge to tax by the Assistant Director, Land and Building Tax Department, Government of Rajasthan, Udaipur for and on behalf of the Government of Rajasthan. The order impugned in this writ petition is dated 8th of December, 1997 which has been passed by the Rajasthan Taxation Tribunal at Jaipur.;