- (1.) HEARD the learned counsel for the petitioner and perused the material placed on record. The learned counsel for the petitioner has referred to an order passed by the Coordinate Bench on 22.03.2013 in CWP No. 3030/2013, said to be involving similar and akin issues. Admit. The learned counsel Mr. Ankur Mathur on behalf of Mr. V.K. Mathur appearing for the respondents in similar cases accepts notice. Service is complete. Requisite sets of paper book be supplied to him.
(2.) HEARD on the prayer for interim relief. Having regard to the orders passed in similar matters, it is considered proper and hence directed and observed as under: 1. It is directed that recovery of tax in pursuance of assessment orders and demand notices issued in the case of petitioner shall remain stayed on the condition of the petitioner having deposited, or depositing, 50% of the assessed tax excluding any amount of penalty and/or interest imposed by the assessing authority. The deposit of due amount, if any, against such 50% be made within a period of six weeks from today. 2. It is further made clear that for the balance amount of 50% of tax and the amount of penalty or interest imposed by the assessing authority in the assessment order is concerned, the assesse (petitioner) shall furnish a solvent security or the security as provided under the Act for the said amount within a period of six weeks to the satisfaction of the assessing authority. 3. Both these conditions of deposit and furnishing security shall be complied with within six weeks, failing which this order shall stand vacated automatically. 4. In the event, if the writ petition succeeds, the petitioner shall be entitled to refund of the amount of the tax deposited by the assesses or where the entire amount has been deposited, the entire amount with interest @ 12% per annum; and in the event if the petition fails, the assessees shall be liable to pay the balance amount of tax plus penalty with interest 12% per annum. Having regard to the circumstances and particularly looking to the multiple litigation coming up in this Court with reference to the assessment orders passed in relation to the Rajasthan Tax of Entry of Goods into Local Areas Act, 1999; and to the order dated 01.12.2010 as passed by a co-ordinate Bench at Jaipur Bench in the batch of petitions led by CWP No. 13765/2010 : (2010) 28 Tax Up-Date 307, we consider it proper to extend an opportunity of hearing to the respondents before passing final orders on the stay application.
(3.) LET this matter be placed for final orders on the stay application after two weeks.;