PRADEEP NANDRAJOG,J. - (1.) Vide order dated 30/07/2012 passed in S.B. Civil Writ Petition No.839/2006 i.e. the present writ petition, reference made to the Division Bench is as under:- "In view of the submissions made by the counsel for the petitioner-Company, I would therefore direct the Deputy Registrar (Judicial) to place this matter before the Hon'ble Chief Justice for placing the writ petition before the Division Bench for determination of the question as to whether the notification dated 27.05.1998 mandates that the new industrial unit claiming exemption thereunder should have necessarily commenced its commercial operation after 01.04.1998 and whether when a new industrial unit had commenced commercial operation prior to 01.04.1998 it would stand disentitled from the exemption in issue."
(2.) Arguing the reference on 13/08/2018 learned counsel for the parties stated that the writ petition itself could be disposed of in view of the facts not being dispute i.e. the writ petitioner having commenced commercial operation of the hotel on 15/10/1997.
(3.) A perusal of the order making the reference shows that the writ petitioner was relying upon a decision of a learned Single Judge reported as 2001(3) WLN 107 : Indus Hotel Corporation v. State of Rajasthan and Ors. The said decision interpreted the notification dated 27/05/1998 granting exemption for a period of 4 years from levy of land and building tax. In paragraph 17 of the decision it was held that the notification in question grants exemption for 4 years if the commercial operation commenced after 01/04/1998. The learned Single while making reference has taken the view that there is no apparent discussion in the decision of the learned Single Judge cited before him as to why exemption was being granted only for such hotels where commercial operations commenced after 01/04/1998, but being bound by the view taken, reference was made to a Larger Bench.;