[2026:RJ-JP:3369-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 192/2001 1. The Assistant Director, Land And Building Tax Department, Kota. 2. The State of Rajasthan, Through Finance Secretary. ----Petitioners Versus 1. M/s Janki Lal Gori Lal, 2 Kha Vighyan Nagar, Kota. 2. The Additional Divisional Commissioner, Kota Division Kota. ----Respondent For Petitioner(s) : Ms. Manaswita Nakwal, AAAG For Respondent(s) : None Present HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 24/01/2026 1. Learned counsel appearing for the State submits that she has no instructions relating to the present case, no Officer in-charge is also present. This writ petition has been pending since 1994 and the order challenged by the State Government dated 05.06.1993 is an order passed by the Additional Commissioner, Kota, upholding revisional order, whereby, it has been observed by the Board of Revenue in its order dated 16.04.1986 that the tax as ascertained was already deposited by the appellant. The rate at which the tax has been assessed was challenged and the Assistant Director had, in appeal, held that the institute was in two units. The said decision of the Assistant Director was not challenged in appeal by the State Government. The said decision having attained finality could not have been challenged by the Officer [2026:RJ-JP:3369-DB] (2 of 2) [CW-192/2001] subsequently. The decision taken by the Additional Commissioner, Kota Division, Kota passed on 05.06.1993, therefore, does not warrant any interference, the tax having already been deposited. It cannot be said that there's been no stay operating to the order since 1994. We close the proceedings and uphold the order passed. 2. The civil writ petition is dismissed accordingly. 3. All pending applications also stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ GAURAV/149