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Amar Jain Medical Relief Society Vs. State of Rajasthan [22/07/16]

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[Civil Appeal No. 6620 of 2016 @ Special Leave Petition (C) No. 8323 of 2016]. The appellants are before this Court, aggrieved by the interim order dated 18.03.2016, whereby the appellants have been directed to deposit 50% of the Urban Development Tax component. According to the appellants, the liability to pay the tax component is the subject matter of Civil Writ Petition No. 3068 of 2016 pending before the High Court. It is submitted that in case the High Court allows the writ petition, there is no liability for the appellants to pay the Urban Development Tax. There are other contentions as well. However, in the nature of the order we propose to pass in this case, it is not necessary for us to go into those contentions advanced by counsel on both sides. On 01.04.2016, this Court stayed the operation of the direction issued by the learned Single Judge in the matter of deposit of 50% of the Urban Development Tax component. There is also a stay on coercive steps pursuant to the Demand Notices issued by the Municipal Corporation, Jaipur.

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