- (1.) SINCE on similar set of facts the common order dated 18-2-2002 passed by the learned single Judge is under challenge, all the appeals have been heard together and are being decided by this common order.
(2.) UNDER the provisions of the Rajasthan agricultural Produce Markets Act, 1961, the mandi tax could be imposed by an notification to be issued by the State Government. In the present case, the State Government vide notification dated 26-7-1995 as also dated 14-11-1996 granted certain exemptions on recovery of mandi tax in regard to newly established industries for a particular period. However, the above notifications dated 26-7-1995 and 14-11-1996 were withdrawn and cancelled by the State Government vide notifications dated 3-4-1998 and 7-4-1998 mainly on the ground that under the Act of 1961, there is no provision in regard to granting any exemption or relaxation on levy of mandi tax.
(3.) THE notifications dated 3-4-1998 and 7-4-1998 came to be challenged by the respondents before this Court. While allowing the writ petitions vide impugned judgment dated 18-2-2002, the learned single Judge set aside both the impugned notifications dated 3-4-1998 and 7-4-1998 mainly on the ground of violation of principles of natural justice as also holding that the benefit granted earlier could not have been withdrawn without obtaining legal opinion of the advocate General.;