- (1.) The instant writ petition has been filed for quashing the impugned order dated 25-7-96, contained in Annexure-3 to the writ petition, including the condition that the petitioner shall be liable for liabilities incurred by the previous occupier of the premises, and for quashing the order dated 26-7-97, contained in Annexure-11 to the petition, by which the application of the petitioner to delete the Condition No. 4, has been rejected.
(2.) The facts and circumstances giving rise to this case are that one M/s. Shyam Oil and Cake Limited (hereinafter called "the firm") was the lessee of an industrial plot situated at B-57, Marudhar Industrial Area, II Phase, Basni. While the lease was subsisting, the petitioner entered into an agreement with the said lessee to purchase the said premises for a consideration of Rs. 21 lacs. As it was not a free-hold property, the original lessee, i.e. the firm applied for permission to transfer the lease-hold rights in favour of petitioner, to the Rajasthan Industrial and Investment Corporation (RIICO), which is a Government Company registered under the Companies Act. Vide letter dated 25-7-96, RIICO replied to the said firm that the transfer of the lease-hold right was permissible subject to certain conditions. The Condition, with which the Court is concerned, reads as under :- "(4). That M/s. Rajasthan Art Emporium will bear all past and future liabilities of old firm pertaining to Government and Semi-Government Department."
(3.) In fact, even in the original agreement entered into between the parties on 21-10-94, contained in Annexure-1 to this petition, there was a Clause VI-B, which reads as under :- "The assignor shall be liable for all taxes including income tax, sales tax, municipal tax, electricity charges, assessed land and building tax and any other tax, charges or expenses prior to 1-4-93; and the assignee shall be liable for all these charges and tax pertaining to period on or after 1-4-93.";