RAJESH BALIA,J. - (1.) THE petitioner trust through its trustee Shashi Kumar Mohta has filed this writ petition challenging the assessment and demand of tax under the Rajasthan Lands and Buildings Tax Act, 1984 (hereinafter called the Act of 1984) assessed vide order dated 25.9.2002 (Annex.10) dated 26.9.2002 (Annex.11) and consequential demand notice dated 19.10.2002 (Annex.12).
(2.) THIS challenge has been made on several grounds including challenge to vires of proviso to Sub -section (f) of Section 6 and the validity of notifications dated 30.3.2000 (Annex.13) as amended vide notification dated 28.6.2000 (Annex.14) being ultra vires provisions of the Act which relate to fixing flat rate at which the market value is to be determined for determining the amount of tax payable under the Act of 1984. Apart from the aforesaid grounds, it has also been urged that the notification dated 31.3.1998 (Annex.16) by which uninhibited exemption from payment of tax in respect of land and buildings subject of religious and charitable purpose was cancelled and the exemption was confined to property used for non -commercial purpose to be invalid. The facts of the case giving rise to this writ petition are that in the year 1891 Bikaner city was connected through Railway line first time. To provide facility and convenience to the travelling public at large passing through Bikaner, M/s. Moti Lal Mohta, Laxmichand and Goverdhans constructed a temple and Dharmshala near the Railway Station which was completed on 19.4.1893. Since then the Dharmshala is being administered by the Mohta Dharmshala Trust which is a public religious and charitable trust for public purposes and registered as such in 1935. The Dharmshala building as a property of the religious and charitable trust was exempted from payment of land and building tax as a result of notification dated 23.7.1981 published in Rajpatra Volume IV(g) dated 6.8.1981. According to the aforesaid notification, the class of land or building owned in the name of any religious and charitable trust was exempted from the tax payable in respect of such building. The State Govt. in exercise of its power under Section 21(2) of the Act of 1984 withdrew the notification dated 26.7.1981 vide notification dated 31.3.1998 and notified that the exemption granted in favour of the land and building owned by a religious charitable trust shall be confined to non -commercial land and building. Thus, the exemption in respect of commercial building owned by any religious charitable trust was cancelled.
(3.) PURSUANT to this notification the assessment proceedings in respect of shops attached with the aforesaid Dharmshala were initiated which ultimately resulted in the impugned assessment orders and demand notice.;