[2025:RJ-JP:44708-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15152/2025 M/s Shree Shubham Logistics Limited, (A Company Incorporated And Registered Under The Companies Act, 1956), Registered Office- Plot No. A-1 And A-2, GIDC Electronic Estate, Sector-25, Gandhinagar, Gujarat- 382004 And Branch Office At 2Nd Floor, Sun Tower, Gandhi Nagar Mod, Bapu Nagar, Jaipur- 302015, Through Its Authorized Representative Mr. Rakesh Purohit ----Petitioner Versus 1. State Of Rajasthan, Through Its Principal Secretary, Department Of Local Self Government, Government Of Rajasthan, Government Secretariate, Jaipur. 2. Commissioner, Municipal Corporation, Kota, Rajeev Gandhi Bhawan, Dashera Maidan, Kota, Rajasthan. 3. Deputy Commissioner, Municipal Corporation, Kota (North), Rajeev Gandhi Bhawan, Dashera Maidan, Kota, Rajasthan. ----Respondents For Petitioner(s) : Mr. Jatin Agarwal Ms. Anita Goyal For Respondent(s) : Mr. Gurucharan Singh Gill, AAG with Ms. Shikha Sharma HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 07/11/2025 1. A preliminary objection has been raised by the learned Additional Advocate General to the maintainability of the writ petition. He submits that in terms of Section 121 of Municipalities Act appeal lies to the Appellate Authority against the order impugned before us demanding Urban Development Tax. [2025:RJ-JP:44708-DB] (2 of 2) [CW-15152/2025] 2. Considering a statutory remedy of appeal being provided which is efficacious, we do not want to entertain the present writ petition at this stage and direct that if the appeal is preferred within one month from today in terms of Section 121 of the Municipalities Act, the same shall be heard and speaking order shall be passed within a period three months. 3. The petitioner shall be free to take all the remedies available to it. 4. Accordingly, the civil writ petition is disposed of. 5. All Pending applications shall also stand disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Diksha-8