[2026:RJ-JP:7799-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 1014/2021 1. Balaji Tradeline Private Limited, (Cin U14200 Rj 2012 Ptc 038989) Registered Office At D-125, B-1, Road No. 9, Vki Area Jaipur, 302013 Through Its Authorized Representative Mr Pradeep Gupta, S/o Shri Ratiram Gupta, Aged About Adult Resident Of D-58 Ganeshram Park Ambawadi, Jaipur. 2. Balaji Minores Private Limited, (Cin U14200 Rj 2012 Ptc 038995) Registered Office At D-58 Ganeshram Park Ambawadi, Jaipur Through Its Authorized Representative Mr Pradeep Gupta, S/o Shri Ratiram Gupta, Aged About Adult Resident Of D-58 Ganeshram Park Ambawadi, Jaipur. ----Appellants Versus 1. Principal Secretary, Department Of Revenue, Government Of Rajasthan, Jaipur, Rajasthan. 2. Chairman, Revenue Board, Government Of Rajasthan, Ajmer, Rajasthan. 3. Collector, Tonk, Rajasthan. ----Respondents For Appellant(s) : None For Respondent(s) : Ms. Shikha Sharma, AAAG Ms. Rashmi Kaushik for Mr. G.S. Gill, AAG HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA Order 18/02/2026 1. On 28.10.2025, no one has put in appearance on behalf of petitioner and matter was posted after six weeks. [2026:RJ-JP:7799-DB] (2 of 4) [SAW-1014/2021] 2. At the first instance, matter was passed over. Even in the second round no one has put in appearance on behalf of the petitioner. 3. This writ petition has been filed by the petitioners challenging the order dated 01.09.2021 passed by learned Single Judge in SBCWP No.9398/2021. 4. The learned Single Judge while dismissing the writ petition has observed as under:- "A look at the notification issued by the Finance Department dated 08.05.2012 shows that the notification has been issued under Rule 58 (3) whereby, it determines the rate of assessment of market value of the categories of land as under: “(i) rates of the agriculture land adjacent to National Highways, Mega Highways and State Highways shall be equal to three times in case the land is situated upto 100 meters and two times in case the land is situated beyond 100 meters and upto 500 meters from the National Highways, Mega Highways and State Highways as the case may be, of the normal rates of the agriculture land of that area. (ii) rates of agriculture land having area upto 1000 sq. meters situated within the periphery areas of Municipal Corporation/ Municipal Council/ Municipal Board/ Jaipur Development Authority/ Jodhpur Development Authority/ Urban Improvement Trust/ Cantonment Board and other local bodies or up to the limits of area of the master plan feasible for urbanization, shall be equal to the rates determined after deducting the development charges from the rates of residential land which have been reserved for the nearby colonies developed/ regularized by the authorities mentioned hereinabove. (iii) rates of land in the municipal areas shall be equal to the rates of reserve price determined by the concerned local authority under the relevant rules for that area or the rates [2026:RJ-JP:7799-DB] (3 of 4) [SAW-1014/2021] recommended by the District Level Committees or the rates approved by the Inspector General of Stamps, whichever is higher. (iv) rates of land for institutional purposes shall be equal to the 1.5 times of rate of residential land of that area. (v) rates of land for industrial purpose shall be equal to the rates of RIICO Industrial Area situated within a radius of 5 kilometres of such land or the rates of residential land of that area, whichever is lower. (vi) rates of land leased out or otherwise allotted for mining purposes, shall be equal to two times of the rates of agriculture land of that area. (vii) rates of the land situated in urbanisable area of Master Plan in cities where Master Plan has been approved shall be according to the land use indicated in Master Plan or its actual use, whichever is higher. (viii) rates of agriculture land purchased by companies or partnership firms for the purposes other than industrial, tourism, residential or commercial shall be equal to 1.5 times of the rate of residential land of that area.” Thus, it is essentially TLC Rules, which are required to be assessed as per the notification dated 08.05.2012. In view thereto, the submissions of learned counsel that the said notification could be only for the purpose of payment of stamp duty, cannot be accepted as Rule 7(4) of the Rules of 2007 specifically mentions 5% of the amount of DLC rates of agricultural land as mentioned in the registered sale deed. Thus, the place where that agricultural land is situated would have a direct effect on the DLC rates, accordingly on the conversion charges. The order therefore, does not suffer from any illegality and no interference is warranted. The writ petition is dismissed. All pending applications stand disposed of." 5. We have gone through the record and also perused the judgment passed by learned Single Judge. We are in complete [2026:RJ-JP:7799-DB] (4 of 4) [SAW-1014/2021] agreement with the view taken by the learned Single Judge in SBCWP No.9398/2021. 6. In that view of matter, the present appeal is dismissed. (RAVI CHIRANIA),J (INDERJEET SINGH),J Monika/Aman/40