[2025:RJ-JP:9842-DB HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3786/2008 Savitri Devi Tank of Shri S.N.Tank, R/o Savitri Villa, Kacheri Road, Ajmer ----Petitioner Versus 1. State of Rajasthan through Secretary, Group IV, Department of Finance, Govt. Secretariat, Jaipur. 2. Additional Divisional Commissioner, Ajmer. 3. Direct Appellate Authority, Land and Building Tax Rajasthan, Vitta Bhawan, D-Block Jyoti Nagar, Jaipur. 4. Assistant Director Land and Building Tax Department, Ajmer (now known as Sub Divisional (Tax Assessment) Officer Land and Building Tax Department, Jaipur.) 5. Municipal Corporation, Ajmer through its Chairman. ----Respondent For Petitioner(s) : Mr. Peush Nag For Respondent(s) : Mr. GS Gill, AAG with Mr. Manoj Kumar HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 05/03/2025 1. This petition is filed seeking quashing of order dated 29.12.2007 whereby the revision petition filed by the petitioner was dismissed. 2. The brief facts are that the petitioner on 17.09.1990 purchased the land in question through a registered sale deed. The erstwhile owner opted for one time tax and deposited it on 01.03.1989. The assessment proceedings initiated against the petitioner under the Land and Building Act, 1964 (hereinafter (2 of 3) [CW-3786/2008] referred to as 'the Act of 1964') culminated in order dated 28.01.1995 wherein a demand was created holding that the petitioner is subsequent purchaser and is liable to pay tax inspite of one time tax already been paid. The appeal filed by the petitioner was rejected on 14.02.1997. The revisional authority on 17.12.2004 remanded the matter back to the appellate authority to decide the issue of one time tax paid. The appellate authority vide order dated 23.04.2005 dismissed the appeal and similar was the fate of the revision filed by the petitioner which was dismissed on 29.12.2007. Hence, the present petition. 3. Learned counsel for the petitioner submits that the tax on transfer of the property was levied as per Section 13(1)(b) of Act of 1964, wherein the liability of tax commenced in case, the land or building was transferred. The argument is that Section 13(1)(b) was struck down by the Division Bench of this Court in East India Hotels & Anr. vs. State of Rajasthan reported in (2001) 3 WLC Rajasthan 62. It is contended that the appellate authority without considering the decision of High Court dismissed the appeal. 4. Learned counsel for the respondents is not in a position to dispute the fact that the provision of Section 13(1)(b) and Section 15(b) of the Act of 1964 have been struck down. 5. Inspite of payment of one time tax on land, Section 13(1)(b) commenced the liability to pay tax on transfer of land or building. The petitioner was held liable to pay tax being transferee of land for which one time tax was paid. The provision in Section 13(1)(b) forming foundation to charge tax on land or building transferred, inspite of payment of one time tax no longer exists in Act of 1964. (3 of 3) [CW-3786/2008] The basis of assessment order has been erroded. 6. Consequently, the impugned order is quashed. The writ petition is allowed. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/Deepa/7 Whether Reportable: Yes