HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU OWP No. 966/2012 Vimla Bhagat, 51 years, W/o Sh. Tilak Raj Bhagat, R/o W.No. 1, Police Lines Kathua. …. Petitioner(s) Through :- Mr. Rahul Pant, Sr. Advocate with Mr. Druv Pant, Advocate. V/s 1. State of J&K through Commissioner- cum-Secretary to Govt. Housing and Urba Development Department, Civil Secretariat, Jammu/Srinagar. 2. Municipal Council through its Executive Officer, Kathua. 3. President, Municipal Council, Kathua. ….Respondent(s) Through :- Ms. Monika Thakur, Advocate vice Mr. S.S. Nanda, Sr. AAG. Coram: HON’BLE MR. JUSTICE WASIM SADIQ NARGAL, JUDGE ORDER 01.01.2025. 1. It has been brought to the notice of this Court by Mr. Rahul Pant, learned senior counsel that the issue which is involved in the instant petition is squarely covered by a judgment passed by the Division Bench of this Court in case titled “Kanchan v. State of J&K and Ors.” decided on 03.08.2023. Sr.No. 04 2 2. The record further reveals that the instant matter was listed before this Court on 27.12.2024 and copy of the aforesaid judgment has been supplied to learned counsel for the respondents with a view to examine the same and assist this Court whether the issue involved in the instant petition is covered by the aforesaid judgment or not. 3. Today, when the case was taken up, Ms. Monika Thakur, learned counsel appearing on behalf of the respondents vice Mr. S.S. Nanda, learned Sr. AAG fairly submits that the issue which has been raised in the instant petition is squarely covered by a judgment passed by the Hon’ble Division Bench of this Court in case titled “Kanchan v. State of J&K and Ors.” and she is not averse to the passing of the same order in the instant case as well. 5. Accordingly, with the consent of the learned counsel for the parties, the instant petition is taken up for final disposal and the same is disposed of in the light of the order passed by the Division Bench of this Court whereby the Court has observed that respondent Nos. 2 and 3 could not have issued the impugned order for collecting tax for running the gas agency and, accordingly, the impugned order in the instant petition shall also stand quashed to the extent of imposing tax on running of gas agency on the same analogy as has been held in the aforesaid case. 3 5. The writ petition is, accordingly, allowed in the light of the aforesaid judgment passed by the Hon’ble Division Bench of this Court in “Kanchan v. State of J&K and Ors.” 6. Disposed of. (Wasim Sadiq Nargal) Judge Jammu: 01.01.2025 Neha-1 Neha Kumari 2025.01.01 19:20 I attest to the accuracy and integrity of this document