[2025:RJ-JP:39176-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5870/2024 M/s World Trade Park Ltd., (Formerly Known As R.f. Properties And Trading Ltd.), A Company Incorporated Under The Provisions Of Companies Act, 1956 Having Its Registered Office At Flat No. 901- B, Mahalaxmi Heights, K.K. Road, Seren Cinema Lane, Mumbai And Having Its Corporate Office At 42, Lal Singh Judo Colony, Near Jaipuria Hosptial, Tonk Road, Jaipur Acting Through Its Chairman And Managing Director Anoop Bartaria S/o Late Shri Virendra Bartaria Aged 53 Years, R/o 61, Jai Jawan Colony, Scheme Iii, Durgapura, Tonk Road, Jaipur. ----Petitioner Versus 1. State Of Rajasthan, Through Secretary, Local Self Government, Government Of Rajasthan, G-3, Rajmahal Residential Area, C-Scheme Near Civil Line Phatak, Jaipur. 2. Nagar Nigam Greater Jaipur, Pandit Dindayal Uppadhyay Bhawan, Lal Kothi Tonk Road, Jaipur Through Its Commissioner. 3. Deputy Commissioner, Nigam Greater Jaipur, Pandit Dindayal Uppadhyay Bhawan, Lal Kothi Tonk Road, Jaipur ----Respondents For Petitioner(s) : Ms. Varuni Agarwal for Mr. Swadeep Singh Hora For Respondent(s) : Mr. G.S. Gill, AAG assisted by Ms. Shikha Sharma HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 23/09/2025 1. Learned counsel appearing for both the sides are ad idem that the issue raised in the present writ petition has finally been adjudicated by Division Bench of this Court in D.B. Civil Writ Petition No.7329/2023 & other connected petitions (Ashok Arora v. State of Rajasthan & Ors. connected with other petitions) decided on 09.02.2024, wherein after considering the provisions of Rajasthan Municipalities (Urban Development Tax) Rules, 2016, this Court has disposed of the said petitions with the following observations:- [2025:RJ-JP:39176-DB] (2 of 2) [CW-5870/2024] “14. The writ petitions are disposed of with the directions that the demand notice shall be considered to be show-cause notice (for short ‘SCN’). 15. Let petitioner appear in the office of Commissioner of the Municipal Corporation concerned on 16.02.2024 at 11:00 AM for filing response to the SCN. Thereafter, Commissioner shall decide the issue of leviability of tax in accordance with law, after providing opportunity of hearing to petitioner. 16. The affected parties shall be at liberty to move an application before the Commissioner for granting an opportunity of hearing. 17. The writ petitions are allowed. 18. Needless to say that petitioners shall be at liberty to avail remedy in accordance with law, if aggrieved of the decisions.” 2. The aforesaid order shall apply mutatis mutandis to the present writ petition and the directions as above would be applicable with the change in dates and the petitioner shall now appear before the Commissioner of the Municipal Corporation concerned on 15.10.2025 at 11.00 A.M. along with his response to the Show Cause Notice (SCN). The Commissioner, through Assessing Officer shall decide the issue of leviability of the tax in accordance with law, after giving further opportunity of hearing to the petitioner. The decision would be taken after providing opportunity of hearing to all the affected parties. 3. The order shall be a speaking order and if still aggrieved, the petitioner would be free to file an appeal before the Commissioner, Municipal Corporation concerned. 4. With the aforesaid directions, the instant writ petition stands disposed of. 5. Pending application(s), if any, also stands disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J SAHIL SONI /38