Mahesh Bhagwati, J. - (1.) BY way of the instant writ petition, the Petitioner has sought the following relief: (i) issue an appropriate writ, order or direction in the nature thereof quashing and setting aside the Proclamation dated 22 -02 -2011 issued by the Respondent No. 2; (ii) that the Petitioner has a prima facie strong case on merits as would be evident from the averments made in the writ petition. (iii)that an interim order of injunction may be passed restraining the Respondents, their servants and agents, from giving any effect to and/or in pursuance of Proclamation dated 22 -02 -2011, and all proceedings there under and/or in pursuance thereof till the disposal of this writ application;
(2.) HAVING considered the submissions made at the bar and carefully perused the relevant material on record, it is noticed that the Petitioner is a Company incorporated under the Companies Act, 1956 entailed in the business of providing high value multipurpose, specialized and general infrastructure equipment on rental for specific periods. The Petitioner had commenced business in the State of Rajasthan in the financial year 2003 -04 and set up an Equipment Yard at Neemrana, Tehsil Behror, District Alwar, Rajasthan. The Petitioner in view of the incentives granted by the State of Rajasthan vide Notification dated 4th February, 2003 undertook the project of establishing a hub of infrastructure equipment at Neemrana in the State of Rajasthan. Respondent No. 2 raised a demand of Rs. 37,20,18,875/ - comprising of additional tax, interest and penalty. Respondent No. 2, the Assistant Commissioner, Commercial Taxes Shahjahanpur, District Alwar is alleged to have issued a Proclamation of Sale dated 22nd February, 2011 proposing to auction Neemrana Yard of the Petitioner which includes land and building of Plot No. SP2 -6(c) at Industrial Area -Neemrana, Tehsil Behror (Alwar).
(3.) THE Petitioner has impugned the said Proclamation order and implored to quash and set aside the same. Further imploring that the Respondent be restrained from giving any effect to the Proclamation dated 22nd February, 2011 as also other proceedings undertaken there under.;