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Revision (Land Tax) No.

Assessment Year

Land Tax Assessing Officer's details

Disputed Land Tax

(Rs.) Name of the Office

Order Dated

401/2011/Kota 2009-10 S.R.-II Kota 13.08.2009 17,88,670/- 402/2011/Kota 2010-11 S.R.-ii Kota 15.04.2010 17,88,670/- 318/2012/CTG 2011-12 S.R. Nimbahera 11.01.2012 2,40,50,367/- 428/2012/Jaipur 2011-12 S.R. Kotputii 31.01.2012 2,19,51,200/- 557/2012/CTG 2011-12 S.R. Chittorgarh 01.02.2012 3,14,171/- 571/2012/CTG 2011-12 S.R. Chittorgarh 01.02.2012 3,14,95,450/- 612/2012/CTG 2011-12 S.R. Nimbahera 20.01.2012 9,66,430/-

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1. MIs Goicha Minerals Pvt. Ltd. & Ors. Vs State of Rajasthan & Ors. (SBCWP No. 10921/2009 order dated 28.01.2010) (RHC).

2. M/s UltraTech Cement Ltd. Vs State of Rajasthan (Revision No. 606/201 1/Land Tax/Chittorgarh order dated 21.07.2017) (RIB).

3. MIs Grasim Industries Ltd. Vs State of Rajasthan (Revision No. 2081 /2007/Chittorgarh order dated 23.02.20 10) (RTB).

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38 . Definitions.- In this Chapter, unless the context otherwise requires,- (a) ...................... (b) ...................... (c) "land" shall not include the land held or used exclusively for agricultural or residential purposes or an urban land as defined in the Rajasthan Land and Building Tax Act, 1964 (Act No. 18 of 1964) or an abadi land as defined in clause (b) of section 103 of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956); (d) "landholder" means aperson who holds or uses the land as its owner, tenant, lessee, licensee, grantee or under any right or contract or in any other capacity,

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39. Levy of tax and its rate.- Subject to the other provisions of this Chapter, there shall be levied and collected for each year a tax on such classes of lands at such rates, as may be specified by the State Government from time to time by notification in the official Gazette.' Provided that the rate of tax under this section shall not exceed ten percent of the market value of the land:

Provided further that no tax shall be levied or collected on the land- (a) owned by - (i) the Central Government,' or (ii) the State Government or a local authority except where such land or a right connected therewith is leased out or otherwise given for its use to any person, institution or corporation etc. on payment or without payment; or (b) held or used - (i) as a wakfproperty; (ii) by the Devasthan Department of the State Government,' (iii) for public worship or public purpose,' (iv) for purposes connected with the disposal of dead bodies,'

(v)by an educational institution solely for purposes of education,' or (vi) for public parks, public libraries or public museums.

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40.Preparation of the provisional assessment list.- (1) The Assessing Authority shall prepare or cause to be prepared, in such manner and containing such particulars as may be prescribed, a provisional assessment list of all lands liable to pay the tax. (2) The Assessing Authority shall, in preparing the list, determine the taxable value of and the amount of the tax to be assessed on, all lands liable to pay the tax and same shall be duly shown in the list. (3) When the provisional assessment list has been prepared the Assessing Authority shall give public notice, of the same in such manner and containing such particulars as may be prescribed, and every persons claiming to be the land holder of the land mentioned in the list shall be at liberty to inspect the same and to take extracts therefrom without payment of any charge.

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I ii.-(J ) T. 401-402/2011/tT, 318, 557, 571, 612/2012/i4ccI 1l.

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1142. Finalisation of the assessment list- 0) .........

(2) Where an objection in respect of the land mentioned in the provisional assessment list is filed in accordance with the provisions ofsection 5, the Assessing Authority shall, after affording an opportunity of being heard and producing evidence to the objector, decide the objections and confirm, revise or modified the entries in the provisional assessment list in respect of such land."

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LIMITED VS. STATE OF RAJASTHAN & ORS. (D.B.CIVIL WRIT PETITION

NO.9994/10 along with 73 clubbed matters) PU14 fiicp 09.11.2012

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other dubbed matters) 1'1IcP 04.03.2011 TfT Sudarshan Lal Gupta

Vs. State of Rajasthan & Ors. (S.B. CIVIL WRIT PETITION NO. 1881/2009) {uf 1iicp 03.07.2012 &if j.-j f u)

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