[2026:RJ-JP:24944-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5968/2001 URN: CW / 10633U / 2001 Nand Lal S/o Shri Bhola Ram, aged near about 40 years resident of Bhukana, Tehsil Chirawa, District Jhunjhunu. ----Petitioner Versus 1. The State of Rajasthan, through Commissioner, Transport, Parivahan Bhawan, Sahkar Marg, Jaipur. 2. The District Transport Officer, Jhunjhunu. ----Respondents For Petitioner(s) : None present For Respondent(s) : None present HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE MANEESH SHARMA Order 04/07/2026 1. We notice that vide order dated 01.01.1998, the Rajasthan Taxation Tribunal passed following order:- "Heard the learned counsel. Admit. Issue notice for 28.01.1998. The applicant has filed this application u/s 8(1) of the Rajasthan Taxation Tribunal Act, 1995 stating therein that there is apprehension of the vehicle no.RJP 2489 being seized by the DTO, Jhunjhunu in case it is put on the road because of audit objection. No tax is due from the applicant with respect to this vehicle. No notice has been given under section 8(7) of the RTT Act. The learned counsel, Mr. Vyas, has [2026:RJ-JP:24944-DB] (2 of 2) [CW-5968/2001] prayed that waiver with respect to notice be granted. Such waiver is granted. With respect to interim relief, it has been prayed that no coercive steps for the recovery of dues shown in the letter dated 12.11.1997 be taken. Under the facts and circumstances of the case, we order that no coercive steps be taken against the applicant in respect of vehicle No.RJP 2489 on the applicant's depositing Rs.10,000/- and furnishing solvent security for the remaining amount to the satisfaction of the DTO, Jhunjhunu." 2. Thereafter, case was transferred to the High Court near 2001 and was registered as a writ petition. The assessment of special rule tax is based on audit objection. However, we notice that the order passed by the Tribunal takes note of the fact that no tax is due with respect to the vehicle and the demand of recovery is based on audit as not resulting in giving any show cause notice as required under Section 8(7) of the Rajasthan Taxation Tribunal Act, 1995. 3. In view thereto, we make the order passed by the Taxation Tribunal absolute. 4. The writ petition stands disposed of. 5. All other pending application(s), if any, stand disposed of. (MANEESH SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ SOURAV/4