[2025:RJ-JP:20973-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.7346/2020 Modern Public School, Post Box No.2, Distt. Alwar, Rajasthan Through Authorised Signatory Smt. Alka Kaura ----Petitioner Versus 1. State Of Rajasthan, Through Chief Administrative Secretary, Local Self Government Department, Government Of Rajasthan, Jaipur 2. Commissioner, Municipal Council, Bhiwadi, Alwar. 3. Managing Director, Rajasthan State Industrial Development And Investment Corporation, Bhiwadi, Alwar. ----Respondents For Petitioner(s) : Mr.P.K. Kasliwal, Adv. For Respondent(s) : Mr.Guru Charan Singh Gill, AAG with Ms.Pooja Dixit, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 19/05/2025 1. This petition is filed challenging the demand notices dated 04.02.2020, 15.05.2020 and the vires of the notification No.3405 dated 30.06.2010. 2. Learned counsel for the petitioner at the outset submits that the issue of vires is not being pressed. The contention raised is that the petitioner is running a school in land allotted by the respondent No.3 and in view of decision of this Court in D.B. Civil Writ Petition No.7329/2023 (Ashok Arora Vs. State of Rajasthan & Ors.) and other connected matters decided on [2025:RJ-JP:20973-DB] (2 of 2) [CW-7346/2020] 09.02.2024 the urban development tax cannot be levied. The second contention is that the demand notice is not preceded by an order of demand. 3. Learned counsel for the respondents is not disputing the fact that there is no order creating the demand. 4. It is a settled law that a demand notice shall precede with the order of demand which is not the scenario in the present case. Consequently, the impugned demand notices are set aside and the matter is remitted to enable the officer concerned of the Municipal Council, Bhiwadi to decide the issue afresh after providing an opportunity of hearing to the petitioner. 5. In order to avoid any further delay, petitioner or through its representative appear before the office of Municipal Council, Bhiwadi on 19.06.2025 at 11:00 AM. 6. It is clarified that this Court has not made any observation with regard to the first contention raised by the counsel for the petitioner. (MUKESH RAJPUROHIT), J (AVNEESH JHINGAN), J Himanshu Soni/40