NARENDRA KUMAR JAIN, ARUN MISHRA, J. - (1.) Heard learned counsel for the parties.
(2.) In the present set of writ petitions, prayer has been made by the petitioners to quash and set aside Rajasthan Municipalities(Urban Development Tax) Rules, 2007 notified on 29.08.2007. Prayer has also been made to quash the notification issued on the same date inasmuch as it differentiate as to the rate of tax to be realised from four star and five star hotels, deluxe hotels and heritage hotels. Prayer has also been made to treat the petitioners' unit as an industrial unit and not a commercial unit; DLC rates of industrial units should be made applicable on Bhawani Singh Road and not on Tonk Road. However, in the other writ petitions filed by the hotels, more or less similar prayers have been made. In Writ Petition No. 13737/2009, in addition, a payer has been made that recovery of Urban Development Tax at exorbitant rate from the petitioner be declared as illegal. Prayer has been made for refund of the amount also.
(3.) Facts are being narrated from CWP No. 5554/2008. It is averred that the petitioner is a private company and owns Rambagh Palace Hotel. The petitioner has submitted that earlier the Rajasthan Municipalities(Land and Building Tax) Rules, 1961(hereinafter referred to as 'the Rules of 1961') were in force, which were framed in exercise of powers conferred under Section 297 read with Section 104 of the Rajasthan Municipalities Act, 1959(hereinafter referred to as 'the Act of 1959'). Rules of 1961 were repealed by Rajasthan Municipalities(House Tax) Rules, 2003(hereinafter referred to as 'the Rules of 2003'). The petitioner has paid the tax under the Rules of 1961 and the Rules of 2003, ranging between 3-6 lakhs per annum. ;