B.R.ARORA,J. - (1.) THIS appeal is directed against the judgment date 29.9.94 passed by the learned Single Judge, by which the learned Single Judge dismissed the writ petition filed by the petitioners and maintained the order dated 30.7.92 passed by the Additional Divisional Commissioner, Udaipur, which the Additional Divisional Commissioner allowed the revision petition filed by the Rajasthan State Hotel Corporation, Udaipur, but dismissed the revision petition filed by the State.
(2.) THE Rajasthan State Hotel Corporation, Udaipur (hereinafter referred as 'the Corporation') is running a hotel, namely, 'Anand Bhawan' in the city of Udaipur. The building of this hotel Anand Bhawan is on lease with the Corporation wile the property is owned by the State Government. The Assistant Commissioner, Land and Building Tax, Udaipur, by his order dated 29.6.77 assessed the Corporation for this property under the Land and Building Tax (for short, 'the Act'). He assessed the market value of the hotel Anand Bhawan to the tune of Rs. 13,07,600/ - and determined a sum of Rs. 6288/ - as the amount of land and building tax payable by the Corporation. Dissatisfied with the order dated 29.6.77 passed by the Assessing Authority subjecting the Corporation to levy of tax on the building of Anand Bhawan, the Corporation filed an appeal before the Deputy Director (Appellate Authority), Land and Building Tax, Jodhpur. The appeal filed by the Corporation was allowed in part. The appellate authority held the Corporation liable to pay tax and the order levying the tax was maintained but the amount of the tax was reduced from Rs. 6288/ - to Rs. 2971/ - per year.
(3.) THE State as well as the Corporation, both, filed revision petitions before the Divisional Commissioner, Udaipur, which were transferred for disposal to the Additional Divisional Commissioner, Udaipur. The Additional Divisional Commissioner, Udaipur, by its order dated 30.7.92 dismissed the revision petition field by the State but, however, allowed the revision petition filed by the Corporation.;