- (1.) The petitioner-Corporation calls in question assessment and imposition of tax amounting to Rs. 22,248.00 by the Assistant Collector, Land and Building Tax Department, Sri Ganganagar under Sec. 6 of the Rajasthan Lands and Buildings Tax Act, 1964 in respect of the land and Building situated in District Sri Ganganagar.
(2.) The factual matrix of the present writ petition lies in short compass. It is alleged in the writ petition by the petitioner that Assistant Collector, Land and Building Tax Department, Sri Ganganagar (respondent No. 2) issued a notice under the provision of the Rajasthan Lands and Buildings Tax Act, 1964 (Hereinafter referred to as 'the Act of 1964') to the properties of the petitioner situated in Sri Ganganagar. The petitioner-Corporation did not file any return but appeared before respondent No. 2 in response to the notice issued by him and urged before him that the land or building of the petitioner-Corporation cannot be assessed under the Act of 1964. Respondent No. 2 did not accept the contention of the petitioner-Corporation and assessed the land and building of the petitioner-Corporation to tax amounting to Rupees 22,248 /-.
(3.) Aggrieved by the order issued by the Assistant Collector, Land and Building Tax Department, Sri Ganganagar (respondent No. 2) dated 22-12-81, the petitioner-Corporation filed an appeal before the Deputy Director (Appellate Authority), Land and Building Tax, Jodhpur where the appeal was registered as Appeal No. 1 of 1983 and the same was allowed vide Annx. 1 to the writ petition.;