[2026:RJ-JP:15621] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 6765/2026 Vub Engiineering Pvt. Ltd., Having Its Registered Office At 103, Business Park, Junction Of Derasar Lane And Tilak Road, Ghatkopar East, Mumbai 400077 Through Its Authorised Person Ram Ratan Sharma S/o Tulsi Das Sharma Aged About 58 Years R/o 1931, Brahma Marg, Ramganj Bazar, Jaipur - 302003. Local Office- The Raj Landmark, D-38, Unit No. 104, 1St Floor, Ahinsa Circle, C-Scheme Jaipur, Rajasthan - 302001. ----Petitioner Versus 1. State Of Rajasthan, Through Secretary, Water Resource Department, Bhawani Singh Road, C Scheme, Ashok Nagar, Jaipur, Rajasthan - 302005. 2. Chief Engineer, Water Resource Department, Bhawani Singh Road, C Scheme, Ashok Nagar, Jaipur, Rajasthan - 302005. 3. Executive Engineer, Water Resource Division, Karauli, Rajasthan. ----Respondents For Petitioner(s) : Ms. Pratyushi Mehta with Mr. Mayank Taparia For Respondent(s) : Ms. Mahi Choudhary with Mr. Vinayam Saran for Mr. B.S. Chhaba, AAG HON'BLE MR. JUSTICE SAMEER JAIN Order 15/04/2026 1. Present petition is filed under Article 226 of the Constitution of India whereby the primary grievance of the petitioner is that the respondents are not deciding representations filed by the petitioner seeking payment of amount/GST/Tax in terms of Clause 15.21 of the contract. [2026:RJ-JP:15621] (2 of 2) [CW-6765/2026] 2. It is submitted that document in relation to assess liability incurred by the petitioner on account of change in legislation is statutory in nature, merely as a custodian and same is a type of indirect tax. It is submitted that Clause 15.21 categorically specifies that though the levy of all taxes will be inclusive, but if there is inflation/change adverse to the petitioner, either the same it ought to be considered in price variation clause or otherwise the same is payable. 3. Learned counsel has relied upon judgment dated 25.03.2026 of co-ordinate Bench of this Court passed in S.B. Civil Writ Petition No.16435/2024 titled M/s N.G. Gadhiya Versus State of Rajasthan & Ors. 4. Upon hearing the matter, on directions of this Court Ms. Mahi Choudhary and Mr. Vinayam Saran have mark attendance on behalf of Mr. B.S. Chhaba, AAG, therefore, notices need not be issued. 5. In view of the foregoing facts and circumstances, and taking note of the material available on record, the present writ petition is disposed of with the direction that respondent No.2/competent authority shall consider the representation, if filed within a period of seven days and grant audience to the concerned advocate/petitioner (in-person) on 28.04.2026 at 11:00 AM, and thereafter pass a speaking order, in accordance with law. 6. Pending applications, if any, shall stand disposed. (SAMEER JAIN),J DEEPAK /22