[2025:RJ-JP:3761-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3418/2023 Indian Oil Corporation Limited, Having Its Concerned Office At Pol Terminal Mathura Road, Dhaurmui, Bharatpur (Raj.) 321025 Through General Manger ----Petitioner Versus 1. State Of Rajasthan, Through Tehsildar/ Sub Divisional Officer, Bharatpur (Raj.) 2. State Of Rajasthan, Through The Department Of Local Self Government, Directorate Local Bodies, Rajasthan, Jaipur Having Office At G-3, Raj Mahal Residency, Near Civil Lines Railway Crossing, Jaipur Thorugh Principal Secretary. 3. Bharatpur Municipal Corporation, Mathura Gate, Bharatpur, (Raj.) Through Mayor. 4. The Commissioner, Bharatpur Municipal Corporation, Mathura Gate, Bharatpur (Raj.) ----Respondents Connected With D.B. Civil Writ Petition No. 18021/2023 Hindustan Petroleum Corporation Ltd., Having Its Registered Office At 17, Jamshedji Tata Road, Mumbai - 400020 And Office At Pol Terminal, Mathura Road, Dhourmui, Bharatpur- 321025 (Raj.) Through Its Officer In Charge, Sh. Pankaj Kumar Jha S/o Sh. Damodar Jha, Senior Depot Manager, Aged About 35 Years. ----Petitioner Versus 1. State Of Rajasthan, Through Local Self Government, Government Of Rajasthan, Secretariat, Jaipur. 2. Bharatpur Municipal Corporation, Mathura Gate, Bharatpur, Through The Mayor. 3. Commissioner, Bharatpur Municipal Corporation, Mathura Gate, Bharatpur (Raj.). ----Respondents D.B. Civil Writ Petition No. 19462/2023 [2025:RJ-JP:3761-DB] (2 of 3) [CW-3418/2023] Bharat Petroleum Corporation Ltd., Registered Office At Bharat Bhawan, 4 And 6 Currimbhoy Road, Ballard Estate, Mumbai Through Its Constituted Attorney Ravinder Pal Singh S/o Shri Shangar Singh, Aged 35 Years, Territory Manager, (Retail) Bharat Petroleum Corporation Ltd., Territory Office Village Brijeshpura (Tathed) Baran Road, Nh-27, Kota-325201. ----Petitioner Versus 1. State Of Rajasthan, Through The Department Local Self Government, Directorate Local Bodies, Rajasthan, Jaipur Having Office At G-3, Raj Mahal Residency, Near Civil Lines Railway Crossing, Jaipur Through Principal Secretary. 2. Bharatpur Municipal Corporation, Mathura Gate, Bharatpur, (Raj.) Through Mayor. 3. The Commissioner, Bharatpur Municipal Corporation, Mathura Gate, Bharatpur, (Raj.) ----Respondents For Petitioner(s) : Ms. Suruchi Kasliwal with Mr. Vikram Singh Mr. Sandeep Pathak Mr. Jai Prakash Gupta For Respondent(s) : Mr. J K Moolchandani with Ms. Anupama Dhamaniya HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 27/01/2025 1. These petitions are decided by common order as facts and issues involved are similar. For the sake of convenience, the facts are being taken from D.B. CWP No.18021/2023. 2. This petition is filed seeking setting aside of demand notices dated 04.01.2023, 11.02.2023, 21.03.2023 & 25.05.2023. Inter alia, the grievance raised is that the recovery proceedings by [2025:RJ-JP:3761-DB] (3 of 3) [CW-3418/2023] issuing demand notice has been initiated without following the due procedure of assessing the demand after giving an opportunity of hearing. 3. Learned counsel for the petitioners submits that the issue involved is covered by decision of this Court dated 09.02.2024 passed in D.B.CWP No.7329/2023 titled as Ashok Arora vs. State of Rajasthan & Ors. and other connected matters. It was held that the demand notice shall be considered in show-cause notice and the respondent was directed to decide the issue of leviability of tax in accordance with law, after providing an opportunity of hearing to the petitioner. 4. Learned counsel for the respondent though defends the impugned notices, is not in a position to distinguish the present case from the citation relied upon. 5. In view of the above, the petitions are disposed of as in terms of order passed in D.B.CWP No.7329/2023. 6. In order to avoid further delay, let petitioners through their representative appear before the Commissioner, Municipal Corporation, Bharatpur on 27.02.2025 at 11.00 AM. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J CHANDAN-DAKSH/20-22