M N Bhandari, J. - (1.) By this writ petition, a challenge is made to the order dated 29th May, 2001 assessing the petitioner under the Land and Building Tax Act, 1964 (for short "the Act of 1964"). A further challenge is made to the order passed by the appellate authority and lastly, the order passed by the Divisional Commissioner on a revision petition.
(2.) Learned counsel submits that a property was purchased by the petitioner and by virtue of the aforesaid, it could not have been subjected to land and building tax. It is for the reason that Section 13(1)(b) so as Section 15(b) of the Act of 1964 has been declared ultra vires. A reference of the judgment of the Division Bench in the case of East India Hotels Ltd. & Anr. Vs. The State of Rajasthan & Ors., 2001 3 WLC(Raj) 62 has been given. Therein, imposition of tax due to transfer of property was held illegal. In view of the above, impugned orders deserve to be set aside. The land and building tax could not have been imposed merely due to transfer of property from one person to another. It may be even by way of sale.
(3.) Learned counsel for respondents has contested the writ petition. It is stated that neither Section 13(1)(b) nor Section 15(b) has been invoked in this case. The appellate as well as revisional authority has taken into consideration the judgment in the case of East India Hotels Ltd. . In a case where onetime tax has been deposited or land and building was subjected to tax, fresh assessment cannot be made due to transfer of property.;