M/S Ramgopal Satyanarayan vs State Of Raj & Ors

(1)DBCWP No.13765/2010 M/s Ramgopal Satyanarayan Vs. The State of Rajasthan & Ors. (2)DBCWP No.6451/2007 Bhartia Corporation Pvt. Ltd. Vs. State of Rajasthan & Ors. (3)DBCWP No.63/2008 M/s Kamal & Company Vs. State of Rajasthan & Ors. (4)DBCWP No.343/2008 M/s Akar Motors A Partnership Vs. State of Rajasthan & Ors. (5)DBCWP No.1067/2008 Essar Telecom Infrastrcture Vs. State of Rajasthan & Ors. (6)DBCWP No.4661/2008 Ess Pee Automotive Pvt. Ltd. Vs. State of Rajasthan & Ors. (7)DBCWP No.5727/2008 M/s Supreme Motors Vs. State of Rajasthan & Ors. (8)DBCWP No.6349/2008 National Engineering Industry Vs. State of Rajasthan & Ors. (9)DBCWP No.6685/2008 M/s Sparsvanath Developers Ltd. Vs. State of Rajasthan & Ors (10)DBCWP No.6874/2008 M/s Havells India Ltd. Vs. State of Rajasthan & Ors. (11)DBCWP No.7078/2008 Hindustan Coco Cola Beverages Vs. State of Rajasthan & Ors. (12)DBCWP No.7210/2008 M/s R.K. Marble Pvt. Ltd. Vs. State of Rajasthan & Ors. (13)DBCWP No.7371/2008 M/s State Bank of Bikaner & Jaipur Vs. State of Raj. & Ors. (14)DBCWP No.7373/2008 M/s Sangam Scooter Centre Vs. State of Rajasthan & Ors. (15)DBCWP No.7664/2008 Indus Towers Ltd. Vs. State of Rajasthan & Ors. (16)DBCWP No.7665/2008 M/s Reliance Industries Ltd. Vs. State of Rajasthan & Ors. (17)DBCWP No.7686/2008 M/s Lords Chloro Alkali Ltd. Vs. State of Rajasthan & Ors. (18)DBCWP No.7724/2008 M/s Otsuka Chemical (India) Ltd. Vs. State of Rajasthan & Ors. (19)DBCWP No.7725/2008 M/s Prakash Motors Vs. State of Rajasthan & Ors. (20)DBCWP No.7726/2008 M/s Raj Solvex Ltd. Vs. State of Rajasthan & Ors. (21)DBCWP No.7727/2008 M/s Jaipur Glass & Potteries Vs. State of Rajasthan & Ors. (22)DBCWP No.7729/2008 M/s Vijay Solvex Ltd. Vs. State of Rajasthan & Ors. (23)DBCWP No.7730/2008 M/s Bharat Agencies Vs. State of Rajasthan & Ors. (24)DBCWP No.7731/2008 M/s Raghuvar India Ltd. Vs. State of Rajasthan & Ors. (25)DBCWP No.7895/2008 M/s Godfrey Philips India Ltd. Vs. State of Rajasthan & Ors. (26)DBCWP No.7914/2008 Voltas Ltd. Vs. State of Rajasthan & Ors. (27)DBCWP No.7992/2008 M/s Mohan Lal Ashok Kumar Vs. State of Rajasthan & Ors. (28)DBCWP No.7993/2008 M/s Mohan Lal Ghan Shyam Das Vs. State of Rajasthan & Ors. (29)DBCWP No.7994/2008 M/s Babu Lal Deepak Kumar Vs. State of Rajasthan & Ors. (30)DBCWP No.8156/2008 M/s Varun Beverages Ltd. Vs. State of Rajasthan & Ors. (31)DBCWP No.8456/2008 M/s Genus Power Infrastructure Ltd. Vs. State of Raj. & Ors. (32)DBCWP No.9019/2008 M/s Continental Containers Vs. State of Rajasthan & Ors. (33)DBCWP No.9129/2008 M/s Raj Trans Tan Tamping Pvt. Vs. State of Rajasthan & Ors. (34)DBCWP No.9130/2008 M/s Reliance Webstore Ltd. Vs. State of Rajasthan & Ors. (35)DBCWP No.9131/2008 M/s Macronet Pvt. Ltd. Vs. State of Rajasthan & Ors. (36)DBCWP No.9665/2008 Lohia Automobiles Division Vs. State of Rajasthan & Ors. (37)DBCWP No.9866/2008 Kirana Merchant Association Vs. State of Rajasthan & Ors. (38)DBCWP No.9867/2008 Aravali Auto Mobiles Pvt. Ltd. Vs. State of Rajasthan & Ors. (39)DBCWP No.9868/2008 Ajmert Auto Agencies Vs. State of Rajasthan & Ors. (40)DBCWP No.9869/2008 M/s Suzlon Infrastructure Serv. Vs. State of Rajasthan & Ors. (41)DBCWP No.9928/2008 M/s Arctic Drinks Pvt. Ltd. Vs. State of Rajasthan & Ors. (42)DBCWP No.9929/2008 Madhucon Projects Ltd. Vs. State of Rajasthan & Ors. (43)DBCWP No.9930/2008 M/s Om Prakash & Company Vs. State of Rajasthan & Ors. (44)DBCWP No.10015/2008 M/s Crystal Fabtex & Inver. Pvt.Vs. State of Rajasthan & Ors. (45)DBCWP No.10429/2008 Moti Lal Shankar Lal & Co. Vs. State of Rajasthan & Ors. (46)DBCWP No.10430/2008 Moti Lal Shankarlal Vs. State of Rajasthan & Ors. (47)DBCWP No.10432/2008 M/s Rameshwar Lal Radheshyam Vs. State of Rajasthan & Ors. (48)DBCWP No.10433/2008 M/s Om Trading Comp. Vs. State of Rajasthan & Ors. (49)DBCWP No.10503/2008 M/s Chiranji Lal Laxmi Narayan Vs. State of Rajasthan & Ors. (50)DBCWP No.10504/2008 M/s Pradeep Kumar Vs. State of Rajasthan & Ors. (51)DBCWP No.10505/2008 M/s Durga Trading Comp. Vs. State of Rajasthan & Ors. (52)DBCWP No.10651/2008 M/s Shoppers Stop Ltd. Vs. State of Rajasthan & Ors. (53)DBCWP No.10652/2008 M/s Independent Mobile Infast Vs. State of Rajasthan & Ors. (54)DBCWP No.10654/2008 M/s India Telecom Infra. Ltd. Vs. State of Rajasthan & Ors. (55)DBCWP No.10671/2008 M/s Ganga Sahai Brij Behari Lal Vs. State of Rajasthan & Ors. (56)DBCWP No.10672/2008 M/s Suresh Chand Ramesh Chandra Vs. State of Raj. & Ors. (57)DBCWP No.10673/2008 M/s Relaxo Foot Wears Ltd. Vs. State of Rajasthan & Ors. (58)DBCWP No.10674/2008 M/s Hiranand Tirathdas Vs. State of Rajasthan & Ors. (59)DBCWP No.10675/2008 M/s Mahindra World City Vs. State of Rajasthan & Ors. (60)DBCWP No.10854/2008 M/s Wireless TT Info Service ltd. Vs. State of Rajasthan & Ors. (61)DBCWP No.11107/2008 M/s Raj Auto Wheels Pvt. Ltd. Vs. State of Rajasthan & Ors. (62)DBCWP No.11108/2008 M/s India Automotives & Ors. Vs. State of Rajasthan & Ors. (63)DBCWP No.11788/2008 M/s Kalthia Engineering & const. Vs. State of Rajasthan & Ors. (64)DBCWP No.11966/2008 M/s Ajmer Food Products Pvt. Ltd. Vs. State of Raj. & Ors. (65)DBCWP No.12880/2008 M/s Vardhman Agencies Vs. State of Rajasthan & Ors. (66)DBCWP No.13174/2008 M/s Mukesh Kumar & Company Vs. State of Rajasthan & Ors. (67)DBCWP No.13784/2008 M/s The Rambagh Palace Hotels Vs. State of Rajasthan & Ors. (68)DBCWP No.13887/2008 M/s Braham Prakash Modi Vs. State of Rajasthan & Ors. (69)DBCWP No.14250/2008 M/s Ramsahai Lal Tej Prakash Vs. State of Rajasthan & Ors. (70)DBCWP No.14251/2008 M/s Halli Ram Ghudmal Vs. State of Rajasthan & Ors. (71)DBCWP No.14252/2008 M/s Agarwal Udyog Vs. State of Rajasthan & Ors. (72)DBCWP No.14253/2008 M/s Laxmi Trading Co. Vs. State of Rajasthan & Ors. (73)DBCWP No.167/2009 M/s Prakash Bidi Factory Vs. State of Rajasthan & Ors. (74)DBCWP No.169/2009 M/s Nemi Chand & Company Vs. State of Rajasthan & Ors. (75)DBCWP No.170/2009 M/s Bajrang & Company Vs. State of Rajasthan & Ors. (76)DBCWP No.171/2009 M/s Khetu Lal Gauri Lal Vs. State of Rajasthan & Ors. (77)DBCWP No.172/2009 M/s Mangi Lal Sitaram Vs. State of Rajasthan & Ors. (78)DBCWP No.457/2009 M/s Mani Shankar Kabra & Co. Vs. State of Rajasthan & Ors. (79)DBCWP No.476/2009 M/s Ghanshyam Das Murlidhar & Co. Vs. State of Raj. & Ors. (80)DBCWP No.477/2009 M/s Kedar Nath Ashok Kumar Vs. State of Rajasthan & Ors. (81)DBCWP No.478/2009 M/s Ashok Trading Company Vs. State of Rajasthan & Ors. (82)DBCWP No.480/2009 M/s Deedwani Trading Company Vs. State of Rajasthan & Ors. (83)DBCWP No.481/2009 M/s Gangasagar Sanwarmal Vs. State of Rajasthan & Ors. (84)DBCWP No.514/2009 M/s Sajjan Kumar Pawan Kumar Vs. State of Rajasthan & Ors. (85)DBCWP No.515/2009 M/s Netram Magraj Chhawani Vs. State of Rajasthan & Ors. (86)DBCWP No.516/2009 M/s Sanwarmal Ratanal Vs. State of Rajasthan & Ors. (87)DBCWP No.517/2009 M/s Chetan & Company Vs. State of Rajasthan & Ors. (88)DBCWP No.651/2009 M/s Ratan Lal Ashok Kumar Vs. State of Rajasthan & Ors. (89)DBCWP No.767/2009 M/s Ashok Kumar Tiwari Vs. State of Rajasthan & Ors. (90)DBCWP No.768/2009 M/s Ashok Kumar Tiwari Vs. State of Rajasthan & Ors. (91)DBCWP No.1095/2009 M/s B Ceramic Pvt. Ltd. Vs. State of Rajasthan & Ors. (92)DBCWP No.1096/2009 M/s Bharat Potterises Ltd. Vs. State of Rajasthan & Ors. (93)DBCWP No.1097/2009 M/s Ceramic Tableware Pvt. Ltd. Vs. State of Rajasthan & Ors. (94)DBCWP No.1461/2009 M/s Valvoline Cummins Ltd. Vs. State of Rajasthan & Ors. (95)DBCWP No.1630/2009 Shivam Motors Vs. State of Rajasthan & Ors. (96)DBCWP No.1685/2009 M/s Shubham Agencies Vs. State of Rajasthan & Ors. (97)DBCWP No.1729/2009 M/s Kajaria Ceramics Ltd. Vs. State of Rajasthan & Ors. (98)DBCWP No.1905/2009 M/s Raj State Road Transport Corp.Vs. State of Raj. & Ors. (99)DBCWP No.2780/2009 M/s Jindal State Udyog Industries Vs. State of Rajasthan & Ors. (100)DBCWP No.2781/2009 M/s Shashikant & Company Vs. State of Rajasthan & Ors. (101)DBCWP No.2782/2009 Ronak Processors (P) Ltd. Vs. State of Rajasthan & Ors. (102)DBCWP No.2783/2009 M/s Sanghvi Movers Ltd. Vs. State of Rajasthan & Ors. (103)DBCWP No.2784/2009 M/s Agarwal State Industries Vs. State of Rajasthan & Ors. (104)DBCWP No.2786/2009 M/s Agarwal And Company Vs. State of Rajasthan & Ors. (105)DBCWP No.2787/2009 RDB Cars Pvt. Ltd. Vs. State of Rajasthan & Ors. (106)DBCWP No.3213/2009 M/s Swastik Suitings Ltd. Vs. State of Rajasthan & Ors. (107)DBCWP No.3215/2009 M/s Vikas Automobiles Pvt. Ltd. Vs. State of Rajasthan & Ors. (108)DBCWP No.3625/2009 M/s Mangtu Ram Noranglal Vs. State of Rajasthan & Ors. (109)DBCWP No.3626/2009 M/s Agarwal Store Vs. State of Rajasthan & Ors. (110)DBCWP No.3627/2009 M/s Triveni Udhyog Vs. State of Rajasthan & Ors. (111)DBCWP No.3628/2009 M/s Shri Ram Corporation Vs. State of Rajasthan & Ors. (112)DBCWP No.3629/2009 M/s Kabra Brothers Vs. State of Rajasthan & Ors. (113)DBCWP No.3808/2009 Sarju Prasad Srigovind Vs. State of Rajasthan & Ors. (114)DBCWP No.3809/2009 M/s P K Tradders Vs. State of Rajasthan & Ors. (115)DBCWP No.3811/2009 M/s Babu Lal Ratanlal Vs. State of Rajasthan & Ors. (116)DBCWP No.3812/2009 M/s Kedar Nath Dwarka Prasad Vs. State of Rajasthan & Ors. (117)DBCWP No.4200/2009 M/s Jai Shree Motor Vs. State of Rajasthan & Ors. (118)DBCWP No.4201/2009 M/s Modi Sales Vs. State of Rajasthan & Ors. (119)DBCWP No.4202/2009 M/s Modi Agencies Vs. State of Rajasthan & Ors. (120)DBCWP No.4203/2009 M/s Jagdamba Motors Vs. State of Rajasthan & Ors. (121)DBCWP No.4328/2009 M/s Vikram Proteins Pvt. Ltd. Vs. State of Rajasthan & Ors. (122)DBCWP No.4508/2009 M/s Paramod Kumar Devender K. Vs. State of Rajasthan & Ors. (123)DBCWP No.4601/2009 M/s Soni Marbles Vs. State of Rajasthan & Ors. (124)DBCWP No.4602/2009 M/s P C Jain & Company Vs. State of Rajasthan & Ors. (125)DBCWP No.4603/2009 M/s Rajesh Udhyog Vs. State of Rajasthan & Ors. (126)DBCWP No.4604/2009 M/s Sanjay Kumar-Ajay Kumar Vs. State of Rajasthan & Ors. (127)DBCWP No.4605/2009 M/s Ravi Prakash Tranding Com. Vs. State of Rajasthan & Ors. (128)DBCWP No.4606/2009 M/s Jai Dayal Mahaveer Prasad Vs. State of Rajasthan & Ors. (129)DBCWP No.4632/2009 Poonam Chand & Brothers Vs. State of Rajasthan & Ors. (130)DBCWP No.4633/2009 Anil Tranding Company Vs. State of Rajasthan & Ors. (131)DBCWP No.5124/2009 M/s Laxmi Udyog Vs. State of Rajasthan & Ors. (132)DBCWP No.5125/2009 M/s Gopal Oil Mills Vs. State of Rajasthan & Ors. (133)DBCWP No.5126/2009 M/s Elofic Industries Ltd. Vs. State of Rajasthan & Ors. (134)DBCWP No.5278/2009 M/s Balaji Traders & Ors. Vs. State of Rajasthan & Ors. (135)DBCWP No.5516/2009 M/s Madan Lal Kamlesh Kumar Vs. State of Rajasthan & Ors. (136)DBCWP No.5614/2009 M/s Kamal Auto Industries Vs. State of Rajasthan & Ors. (137)DBCWP No.5615/2009 Kamal Automotives Pvt. Ltd. Vs. State of Rajasthan & Ors. (138)DBCWP No.5793/2009 M/s Hindustan Petroleum Corp. Ltd. Vs. State of Rajasthan & Ors. (139)DBCWP No.5794/2009 M/s Star Auto Lounge Pvt. Ltd. Vs. State of Rajasthan & Ors. (140)DBCWP No.6939/2009 M/s Uttam Strips Pvt. Ltd. Vs. State of Rajasthan & Ors. (141)DBCWP No.6978/2009 M/s Shree Shyam Industries Vs. State of Rajasthan & Ors. (142)DBCWP No.9788/2009 M/s Valecha Engineering Ltd. Vs. State of Rajasthan & Ors. (143)DBCWP No.9789/2009 M/s Valecha Engineering Ltd. Vs. State of Rajasthan & Ors. (144)DBCWP No.10632/2009 M/s Jagdishnaryan Agarwal Vs. State of Rajasthan & Ors. (145)DBCWP No.10633/2009 M/s Kishorisharan Agarwal Vs. State of Rajasthan & Ors. (146)DBCWP No.10689/2009 M/s Shiva Stones Vs. State of Rajasthan & Ors. (147)DBCWP No.10709/2009 M/s Banarsi Das And Brothers Vs. State of Rajasthan & Ors. (148)DBCWP No.10710/2009 M/s Nand Kishore Totala & Comp. Vs. State of Rajasthan & Ors. (149)DBCWP No.11153/2009 M/s Protech Galvinsers Vs. State of Rajasthan & Ors. (150)DBCWP No.11200/2009 M/s Prayag Poltech Pvt Ltd. Vs. State of Rajasthan & Ors. (151)DBCWP No.11320/2009 Sistema Shyam Teleserveces Ltd. Vs. State of Rajasthan & Ors. (152)DBCWP No.11664/2009 M/s Duraline India Pvt. Ltd. Vs. State of Rajasthan & Ors. (153)DBCWP No.11918/2009 M/s Global Engineers Ltd. Vs. State of Rajasthan & Ors. (154)DBCWP No.12798/2009 Bharat Sanchar Nigam Ltd. Vs. State of Rajasthan & Ors. (155)DBCWP No.12909/2009 M/s Zindal Flour & Oil Mill Vs. State of Rajasthan & Ors. (156)DBCWP No.12910/2009 M/s Navand Ram Bherumal Vs. State of Rajasthan & Ors. (157)DBCWP No.13177/2009 Arfat Petrochemicals Pvt. Ltd. Vs. State of Rajasthan & Ors. (158)DBCWP No.13525/2009 M/s Adani Wilmar Ltd. Vs. State of Rajasthan & Ors. (159)DBCWP No.13677/2009 M/s Janimal Kanhaya Lal Vs. State of Rajasthan & Ors. (160)DBCWP No.14133/2009 M/s Abhishek Trading Comp. Vs. State of Rajasthan & Ors. (161)DBCWP No.14134/2009 M/s Tirath Kirana Store Vs. State of Rajasthan & Ors. (162)DBCWP No.14135/2009 M/s Shree Falodi Kirana Vs. State of Rajasthan & Ors. (163)DBCWP No.14136/2009 M/s Amit Trader Vs. State of Rajasthan & Ors. (164)DBCWP No.14246/2009 M/s Satya Narayan Tranders Vs. State of Rajasthan & Ors. (165)DBCWP No.14247/2009 M/s Chaturbhuj Vimal Kumar Vs. State of Rajasthan & Ors. (166)DBCWP No.14248/2009 M/s Garg & Company Vs. State of Rajasthan & Ors. (167)DBCWP No.14249/2009 M/s Ramchandra Udhavdas Vs. State of Rajasthan & Ors. (168)DBCWP No.14250/2009 M/s Shribux Badrilal Vijay Vs. State of Rajasthan & Ors. (169)DBCWP No.14475/2009 M/s Birla Motors Vs. State of Rajasthan & Ors. (170)DBCWP No.15016/2009 M/s Swastic Oil & Rice Mill Vs. State of Rajasthan & Ors. (171)DBCWP No.15146/2009 M/s Aerostar Helmets Ltd. Vs. State of Rajasthan & Ors. (172)DBCWP No.15533/2009 M/s Shrerit Auto Pvt. Ltd. Vs. State of Rajasthan & Ors. (173)DBCWP No.15599/2009 M/s Mittal Trading Co. Vs. State of Rajasthan & Ors. (174)DBCWP No.16169/2009 Radha Kishan Vs. State of Rajasthan & Ors. (175)DBCWP No.152/2010 Caparo Engineering India Pvt. Ltd. Vs. Commercial Tax Officer & Anr. (176)DBCWP No.154/2010 M/s Manohar Traders Vs. State of Rajasthan & Ors. (177)DBCWP No.159/2010 M/s Rajkumar Ravikumar Vs. State of Rajasthan & Ors. (178)DBCWP No.223/2010 M/s Mica Industries Ltd. Vs. State of Rajasthan & Ors. (179)DBCWP No.358/2010 M/s Sunder Oil Indu Pvt. Ltd. Vs. State of Rajasthan & Ors. (180)DBCWP No.359/2010 M/s Chimanlal Santosh Kumar Vs. State of Rajasthan & Ors. (181)DBCWP No.360/2010 M/s Shriam Anuj Kumar Vs. State of Rajasthan & Ors. (182)DBCWP No.361/2010 M/s Surekha Trading Co. Vs. State of Rajasthan & Ors. (183)DBCWP No.362/2010 M/s Krishna Tranding Co. Vs. State of Rajasthan & Ors. (184)DBCWP No.363/2010 M/s Chimanalal Shyam Sunder Vs. State of Rajasthan & Ors. (185)DBCWP No.373/2010 M/s Kailash Chandra Sureka Vs. State of Rajasthan & Ors. (186)DBCWP No.444/2010 Asian Engergy Management Pvt. Vs. State of Rajasthan & Ors. (187)DBCWP No.449/2010 M/s Uttra Foods & Feeds Pvt. Vs. State of Rajasthan & Ors. (188)DBCWP No.628/2010 M/s Parle Biscuits Pvt. Ltd. Vs. State of Rajasthan & Ors. (189)DBCWP No.629/2010 M/s Quippo Telecom Infrastructure Vs. State of Rajasthan & Ors. (190)DBCWP No.737/2010 Videocon Telecommunications Vs. State of Rajasthan & Ors. (191)DBCWP No.1197/2010 M/s PSL Ltd. Vs. Union of India & Ors. (192)DBCWP No.1198/2010 M/s PSL Ltd. Vs. Union of India & Ors. (193)DBCWP No.1568/2010 M/s Udaipur Mineral Devi Vs. State of Rajasthan & Ors. (194)DBCWP No.1569/2010 M/s Jaipur Ceramic Pvt. Ltd. Vs. State of Rajasthan & Ors. (195)DBCWP No.2147/2010 M/s Waves Aircon Pvt. Ltd. Vs. State of Rajasthan & Ors. (196)DBCWP No.2495/2010 Jaipur Textile Industries Vs. State of Rajasthan & Ors. (197)DBCWP No.2997/2010 M/s Sanjiv Prakashan Vs. State of Rajasthan & Ors. (198)DBCWP No.3062/2010 M/s Revex Polymers Pvt. Ltd. Vs. State of Rajasthan & Ors. (199)DBCWP No.3063/2010 M/s Mittal Hospital Ltd. Vs. State of Rajasthan & Ors. (200)DBCWP No.3132/2010 M/s Harish Clays Golecha Vs. State of Rajasthan & Ors. (201)DBCWP No.3141/2010 M/s Associated Soap Stone Vs. State of Rajasthan & Ors. (202)DBCWP No.3142/2010 M/s K E C International Ltd. Vs. State of Rajasthan & Ors. (203)DBCWP No.3143/2010 M/s Bonton Cables (India) Vs. State of Rajasthan & Anr. (204)DBCWP No.3144/2010 M/s Fatehpuria Transformers Vs. State of Rajasthan & Ors. (205)DBCWP No.3215/2010 M/s Cardiac Care Vs. State of Rajasthan & Ors. (206)DBCWP No.3216/2010 M/s Cords Cables Indu Ltd. Vs. State of Rajasthan & Ors. (207)DBCWP No.3231/2010 M/s Revex Plasticisers Pvt. Ltd. Vs. State of Rajasthan & Anr.

(208)DBCWP No.3413/2010 M/s Rallison Electricals Pvt. Ltd. Vs. State of Rajasthan & Anr. (209)DBCWP No.3516/2010 Sakata Inx (India Ltd.) Vs. Commercial Taxes Officer & Anr. (210)DBCWP No.3533/2010 M/s J M Enterprises Vs. State of Rajasthan & Ors. (211)DBCWP No.3782/2010 M/s Geeta Star Hotels & Reso. Vs. State of Rajasthan & Ors. (212)DBCWP No.3783/2010 M/s Leland House Vs. State of Rajasthan & Ors. (213)DBCWP No.3784/2010 M/s G K Scooter Parts Vs. State of Rajasthan & Ors. (214)DBCWP No.3853/2010 M/s Mohan Kirana Suppliers Vs. State of Rajasthan & Ors. (215)DBCWP No.3855/2010 M/s Mahendra Kirana Store Vs. State of Rajasthan & Ors. (216)DBCWP No.3885/2010 Nand Kishore Swami Vs. State of Rajasthan & Ors. (217)DBCWP No.3886/2010 M/s Digi Cable Network Vs. State of Rajasthan & Ors. (218)DBCWP No.4077/2010 Bharat Sanchar Nigam Ltd. Vs. State of Rajasthan & Ors. (219)DBCWP No.4085/2010 M/s Jamu Automobiles Pvt. Ltd. Vs. State of Rajasthan & Ors. (220)DBCWP No.4132/2010 M/s Bajrang Lal Pawan Kumar Ors. Vs. State of Rajasthan & Ors. (221)DBCWP No.4134/2010 M/s G D Foods MFG Pvt. Ltd. Vs. State of Rajasthan & Ors. (222)DBCWP No.4163/2010 M/s Jaganath Baldev Vs. State of Rajasthan & Ors. (223)DBCWP No.4164/2010 M/s Ganpat Lal Om Prakash Vs. State of Rajasthan & Ors. (224)DBCWP No.4175/2010 M/s Shree Krishna Industrial Vs. State of Rajasthan & Ors. (225)DBCWP No.4231/2010 M/s Ram Swaroop Laxmi Narain Vs. State of Rajasthan & Ors. (226)DBCWP No.4232/2010 M/s Virendra Traders Vs. State of Rajasthan & Ors. (227)DBCWP No.4233/2010 M/s Shyam Spares Vs. State of Rajasthan & Ors. (228)DBCWP No.4234/2010 M/s Aakar Yammha Motors Vs. State of Rajasthan & Ors. (229)DBCWP No.4352/2010 M/s Nuclear Power Corp. Vs. State of Rajasthan & Ors. (230)DBCWP No.4368/2010 M/s Rishab Plastopack Pvt. Ltd. Vs. State of Rajasthan & Ors. (231)DBCWP No.4593/2010 M/s Camberwell Diagnostic Vs. State of Rajasthan & Ors. (232)DBCWP No.4840/2010 M/s Kishorilal Sanjay Kumar Vs. State of Rajasthan & Ors. (233)DBCWP No.4841/2010 M/s Pawan Kumar Bhagat Vs. State of Rajasthan & Ors. (234)DBCWP No.4842/2010 M/s Asian Paints Ltd. Vs. State of Rajasthan & Ors. (235)DBCWP No.4843/2010 M/s Raj Swithgears & Transformers Vs. State of Raj. & Ors. (236)DBCWP No.4844/2010 M/s Bhawani Traders Mandawa Vs. State of Rajasthan & Ors. (237)DBCWP No.5252/2010 Bharat Sanchar Nigam Ltd. Vs. State of Rajasthan & Ors. (238)DBCWP No.6099/2010 Binani Cement Ltd. Vs. State of Rajasthan & Ors. (239)DBCWP No.6930/2010 M/s Alka Goyal Vs. State of Rajasthan & Ors. (240)DBCWP No.7034/2010 M/s Neemrana Hotels Pvt. Vs. State of Rajasthan & Ors. (241)DBCWP No.7167/2010 M/s Mona Stone Crusher Vs. State of Rajasthan & Ors. (242)DBCWP No.7348/2010 M/s Jugal Kishore Sanjay Kumar Vs. State of Rajasthan & Ors. (243)DBCWP No.7849/2010 M/s Isolux Corsan Indi Vs. State of Rajasthan & Ors. (244)DBCWP No.8524/2010 M/s Chandak Brothers & Anr. Vs. State of Rajasthan & Ors. (245)DBCWP No.8686/2010 M/s K S Industries Vs. State of Rajasthan & Ors. (246)DBCWP No.8689/2010 M/s Jyotika Strips Pvt. Ltd. Vs. State of Rajasthan & Ors. (247)DBCWP No.8690/2010 S R Foils And Tissuf Ltd. Vs. State of Rajasthan & Anr. (248)DBCWP No.8691/2010 M/s Anshul Strips Pvt. Ltd. Vs. State of Rajasthan & Anr. (249)DBCWP No.8692/2010 Fleetguard Filters Pvt. Ltd. Vs. State of Rajasthan & Ors. (250)DBCWP No.9253/2010 M/s Pushpak Enterprises Vs. State of Rajasthan & Ors. (251)DBCWP No.9254/2010 M/s Stone Craft (India) Vs. State of Rajasthan & Ors. (252)DBCWP No.9770/2010 M/s Shree Salasar Indu. Vs. State of Rajasthan & Ors. (253)DBCWP No.9771/2010 M/s Shree Modi Cement Indu. Vs. State of Rajasthan & Ors. (254)DBCWP No.9772/2010 M/s Shree Modi Cement Inud. Vs. State of Rajasthan & Ors. (255)DBCWP No.9773/2010 M/s Shree Modi Cement Inud. Vs. State of Rajasthan & Ors. (256)DBCWP No.9774/2010 M/s Shree Salasar Indu. Vs. State of Rajasthan & Ors. (257)DBCWP No.9953/2010 M/s Toyoda Gosei India Pvt. Ltd. Vs. State of Rajasthan & Ors. (258)DBCWP No.11037/2010 M/s Paradise Mehak Prop. Pvt. Ltd. Vs. State of Raj. & Ors. (259)DBCWP No.11038/2010 M/s Paradise Properties Vs. State of Rajasthan & Ors. (260)DBCWP No.12178/2010 Balkrishna Industries Limited Vs. State of Rajasthan & Ors. (261)DBCWP No.12179/2010 Techpro Systems Ltd. Vs. State of Rajasthan & Ors. (262)DBCWP No.12181/2010 M/s Madan Lal Subhas Chand Vs. State of Rajasthan & Ors. (263)DBCWP No.13265/2010 M/s K E I Industries Ltd. Vs. State of Rajasthan & Ors. (264)DBCWP No.13267/2010 M/s KEI Industries Ltd. Vs. State of Rajasthan & Ors. (265)DBCWP No.13268/2010 M/s KEI Industries Ltd. Vs. State of Rajasthan & Ors.

Date of Order : 01.12.2010

HON'BLE MR. JUSTICE DALIP SINGH HON'BLE DR. JUSTICE SMT. MEENA V. GOMBER

For Petitioners: Mr. Pankaj Ghiya, Mr. Sanjay Jhanwar, Mr. S. Kasliwal, Mr. Abhay Bhandari, Sr. Adv., Mr. Alok Sharma, Mr. Sandeep Saxena, Mr. Sunil Nath, Dr. Saugath Roy, Mr. R.C. Agarwal, Mr. Jaideep Singh Rathore, Mr. Vivek Singhal, Mr. J.N. Sharma, Mr. Devendra Kumar, Mr. Prateek Kasliwal, Mr. Dilip Sharma, Mr. Manoj Kumar Sharma, R.B. Mathur, Mr. Brij Sharma, Mr. Anil Mehta, Mr. Mahendra Goyal, Mr. Anant Kasliwal, Ms. Neelu Mathur, Mr. Mahesh Sharma, Ms. Naina Saraf, Mr. T.C. Jain, Mr. Mohit Gupta, Mr. Gaurav Gupta, Mr. Gunjan Pathak, Mr. Sudhir Gupta, Mr. Sandeep Taneja, Ms. Shalini Sheoran, Mr. S.K. Jindal, Mr. Akhil Simlote, Mr. Amol Vyas, Mr. Vijay Kumar Goyal, Mr. Lokesh Atrey, Mr. Ashok Bansal, Mr. Tej Prakash Sharma.

For Respondents: Mr. G.S. Bapna, A.G., Mr. Sudhir Gupta, Mr. N.R. Saran, Mr. Vainktesh Garg, Mr. Sarvesh Jain, Mr. Brijesh Dhabai for respondents.

BY THE COURT:

These writ petitions have been filed by the petitioners challenging the validity of the Rajasthan Tax of Entry of Goods into Local Areas Act, 1999 and the Rajasthan Tax on Entry of Goods into Local Areas Rules, 1999 as being ultra vires and further declaring the order of assessment and the consequent demand raised on the basis of the same to be invalid.

Since there are conflicting judgments of the Division Benches of this court regarding the validity of the Act. Vide judgment dated 31.05.2000, a Division Bench of this court in case of Godfrey Philips Vs. State of Rajasthan & Ors. held the act to be valid, whereas in the case of M/s. Dinesh Pouches Ltd. Vs. State of Rajasthan & Ors. decided on 21.08.2007 the act was found to be ultra vires and in a subsequent judgment of a Division Bench in case of Godfrey Philips Vs. State of Rajasthan & Ors. decided on 18.01.2008 the act was again found to be valid. As such this bunch of petitions has been filed challenging the order of assessment as well as the demand and in some cases for staying the proceedings of the assessment as well.

The matter also came up before the Principal Seat of this court at Jodhpur and in view of the conflicting decisions a reference has been made by the Division Bench to the Hon'ble Chief Justice for referring the matter to the Larger Bench in the case of D.B. Civil Writ Petition No.739/2004 Laxmi Cement Vs. State of Rajasthan & Ors. vide order dated 12.09.2007.

It may also be stated here that against the decision of the Division Bench of this court dated 21.08.2007 declaring the act to be ultra vires in case of M/s. Dinesh Pouches Ltd. Vs. State of Rajasthan & Ors. the matter is pending before the Hon'ble Supreme Court and has been referred to a bench of seven Judges.

It has also been brought to the notice of the court by Mr. Sudhir Gupta, counsel appearing for M/s Binani Cement Ltd. that a transfer petition was filed before the Hon'ble Supreme Court being Transfer Petition (Civil) No.29/2008 Binani Cement Ltd. Vs. State of Rajasthan & Ors. Vide order dated 25.02.2008, the said petition was disposed of by the Hon'ble Supreme Court with following directions:

Heard.

This is an application for transfer of W.P. (C) No.3630/2006. The said writ petition has been referred to a larger Bench. This court is examining the correctness of the judgment of the High Court which is assailed in SLP(C) No.16351/2007. The High Court shall take up W.P. (C) No.3630/2006 after the disposal of the aforesaid special leave petition by this Court.

The transfer petition is disposed of accordingly.

In view of above, there is an arguable question which is involved. Accordingly, all these petitions stand admitted and the learned Advocate General has put in appearance on behalf of the respondents.

So far as the interim relief is concerned, the matter came up before the court on two earlier occasions on 10.11.2010 and was adjourned at the request of the learned counsel for the parties. Subsequently, the matter again came up before the Bench on 26.11.2010 for consideration of admission as well as on stay and it was pointed out by the learned counsel for the petitioner that this court had earlier granted stay of the recovery in pursuance of the order of the assessment and the demand notice. It was pointed out by the Bench that there had also been another set of orders in which assesses had been directed to deposit 50% of the amount with stipulation that the remaining 50% amount shall remain stayed on furnishing a solvent security. It was, however, also observed in these orders that in case the petition succeeds the State would refund the amount so deposited under the orders of the court with interest @ 12% per annum.

There were, therefore, two different sets of interim orders. In these circumstances the Bench presided over by the Hon'ble Chief Justice directed that all matters regarding entry tax be listed before the court on 01.12.2010 so that uniformity in interim orders could be maintained. Accordingly, all the matters have been listed today before the bench for consideration as to what interim orders should be passed in all these matters. The various orders which have been passed by different Benches of this court may be quoted for convenience.

In D.B. Civil Writ Petition No.1083/2010 on 08.02.2010 the court passed following exparte orders:

Admit. Issue notice.

We have been informed by the learned counsel for the petitioner that though the matter in question has been referred to the Larger Bench, however, identical matter is to be heard by seven Judges' Bench of Apex Court.

Prima facie we feel that there is a case of interim relief.

Accordingly, in the meanwhile the recovery from the petitioner shall remain stayed.

Connect with D.B. Civil Writ Petition No.2695/2009.

Likewise in another D.B. Civil Writ Petition No.9772/2010 decided on 26.07.2010 on being informed that the Division Bench of this court in case of M/s. Dinesh Pouches Ltd. Vs. State of Rajasthan & Ors. decided on 21.08.2007 has allowed the writ petition and held the act to be ultra vires. This court directed that meanwhile, the tax assessed against the petitioner as per the assessment order shall not be recovered from the petitioner in case the petitioner submits a solvent security for the aforesaid amount to the satisfaction of the Assessing Authority within a week from today.

Apart from the aforesaid two set of orders, in the case of D.B. Civil Writ Petition No.8692/2010 a Division Bench of this court passed order as follows:

Issue notice to the respondents.

Mr. R.P. Singh accepts notice on behalf of the State.

It would be open to the respondents to make the assessment. However, no recovery be made till next date. Counsel for the appellant is directed to supply a copy of this petition along with its annexures to counsel for the State during the course of the day.

In D.B. Civil Writ Petition No.13198/2010 Division Bench of this court to which one of us (Hon'ble Mr. Dalip Singh,J.) was a member after hearing the counsel for the petitioner and the learned Advocate General for the State passed following order:

Heard on the stay application.

In the facts and circumstances of the case, we direct that the recovery against the petitioner in pursuance of the assessment order, Annexure-8 and demand notice, Annexure-9 shall remain stayed on the condition that the petitioner deposits 50% of the assessed amount of tax with the concerned authorities within a period of four weeks from today.

It is, however, made clear that in case the writ petition succeeds, the petitioner would be entitled to the refund of the said amount, so deposited with interest @ 12% per annum.

The petitioner shall submit solvent surety for the balance 50% of the amount of the tax to the satisfaction of the assessing authority.

The stay application stands disposed of.

In another set of petitions where the petitioners had approached this court even prior to passing of the assessment order. This court in D.B. Civil Writ Petition No.13198/2010 had passed following orders on 09.11.2010:

Heard on the stay application.

It has been submitted by the learned counsel that at present the assessment has not been made.

In view of the above, it is directed that the respondents may proceed to finalize the assessment in respect of the petitioner-assessee. In case, the amount is found due against the petitioner in terms of the said assessment, the petitioner shall be liable to deposit 50% of the said amount after the assessment order and demand notice within a period of four weeks in pursuance on the same. The petitioner shall submit solvent surety in respect of the remaining 50% of the amount.

It is made clear that in case the writ petition itself succeeds, the petitioner would be entitled to the refund of the amount, so deposited with interest @ 12% per annum.

The stay application stands disposed of.

In view of the aforesaid position where there were two sets of interim orders, one granting absolute stay and the other requires 50% of the amount of the assessed tax to be deposited, the Bench while directing the cases to be listed on 16.11.2010 has directed for listing all the matters together so that uniformity should be maintained in all cases.

We are aware of the fact that in some cases the stay applications have been finally heard and in some cases even application filed by the State for vacation/modification of interim order has been disposed of. Nonetheless it is desirable that in such matters there should be uniformity and in future also if any petition is filed the same orders must be passed, therefore, the aforesaid bunch of cases have been listed together and all counsel appearing on behalf of the petitioners in these cases have been heard along with the learned Advocate General for the State-respondent.

Learned counsel for the parties do not dispute the fact that it is a peculiar case where the validity of the Act in one set of petitions has been upheld vide judgment dated 31.05.2000 and 18.01.2008 in case of Godrfrey Philips Vs. State of Rajasthan & Ors. and in another judgment of the Division Bench of this court in the case of M/s. Dinesh Pouches Ltd. Vs. State of Rajasthan & Ors. decided on 21.08.2007 the act has been held to be ultra vires.

The position which further emerges is that vide judgment dated 31.05.2000 the Act was found to be valid but vide judgment dated 21.08.2007 it was held to be invalid and again vide judgment dated 18.01.2008 it has been found to be valid. The matter is pending before the Hon'ble Supreme Court against the judgment dated 21.08.2007 in M/s. Dinesh Pouches's case to be heard by a bench of seven Judges. The Hon'ble Supreme Court has already directed that the High Court shall not hear the matter till the matter is heard by the Hon'ble Supreme Court.

The interim order which has been passed by the Hon'ble Supreme Court in M/s. Dinesh Pouches' case in the S.L.P. against the judgment dated 21.08.2007 is as follows:

There shall be an interim stay of the direction of the High Court so far as it relates to refund.

In view of above it is clear that the direction so far as the refund of the amount of tax which has been deposited with the State by the assessee which had been ordered by the High Court while declaring the Act to be ultra vires, that has been stayed by the Hon'ble Supreme Court.

With the view to balance the equity while passing interim orders and more particularly in fiscal matters it is necessary that the interest of the assessees as well as that of the Revenue may be balanced equally. Grant of absolute stay order staying the recovery on furnishing of bank guarantees does not serve either the parties or the State. Even assuming that there is a prima facie case in favour of the assessee-petitioners the two other relevant considerations of balance of convenience and irreparable loss must also be taken into account. In that view of the matter it is directed that recovery of tax in pursuance of assessment orders and demand notices where they have been issued in the case of such petitioners shall remain stayed on the condition of the petitioners depositing 50% of the assessed tax excluding any amount of penalty and/or interest imposed by the assessing authority. The deposit be made within a period of six weeks from today.

It is further made clear that for the balance amount of 50% of tax and the amount of penalty or interest imposed by the assessing authority in the assessment order is concerned, the assessees shall furnish a solvent security or the security as provided under the Act for the said amount within a period of six weeks to the satisfaction of the assessing authority. Both these conditions of deposit and furnishing security shall be complied with within six weeks, failing which this order shall stand vacated automatically.

In the event if the writ petition succeeds the petitioner shall be entitled to refund of the amount of the tax deposited by the assessees or where the entire amount has been deposited, the entire amount with interest @ 12% per annum and in the event if the petition fails, the assessees shall be liable to pay the balance amount of tax plus penalty with interest @ 12% per annum and where assessments have not been made so far, the respondents may proceed to finalise the same and the assessment orders/demand notices being issued, the petitioners' case shall be covered by the aforesaid order.

The stay application in all the writ petitions accordingly stand disposed of. Earlier orders passed shall stand modified in the light of this order.

Let a photostat copy of this order be placed in each file.

(MEENA V. GOMBER),J. (DALIP SINGH),J.

Mohit