- (1.) The petitioner in the present case has challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.
(2.) Learned counsel for the petitioner submitted that the respondent-Assessing Authority has not given reasonable opportunity of hearing and has issued demand notices without complying with the principles of natural justice and demand of land tax is illegal. Therefore, the impugned assessment order and demand notice deserve to be set aside.
(3.) Since in the writ petition, vires of Rule 24 (i) of the Rajasthan Land Tax Rules, 2006 has also been challenged, the said challenge does not survive in view of Division Bench decision of this Court in the case of G.K.W. Vs. State of Rajasthan, 2008 3 WLN(Raj) 13 in which the validity of said enactment including the Rules framed thereunder has already been upheld by this Court.;