AMAR JAIN MEDICAL RELIEF SOCIETY AND ANR. Vs. STATE OF RAJASTHAN AND ORS.

Supreme Court of India (Division Bench (DB)- Two Judge)

Appeal (Civil), 6620 of 2016, Judgment Date: Jul 22, 2016

                                                              NON-REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION

                        CIVIL APPEAL NO. 6620 OF 2016
               [@ SPECIAL LEAVE PETITION (C) NO. 8323 OF 2016]


      AMAR JAIN MEDICAL RELIEF SOCIETY AND ANR.            Appellant(s)

                                    VERSUS

      STATE OF RAJASTHAN AND ORS.                         Respondent(s)

                               J U D G M E N T
KURIAN, J.
1.    Leave granted.

2.    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.

3.    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.

4.    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.

5.    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.

6.    We are of the view that the High Court should first decide  the  Civil
Writ Petition No. 3068 of 2016 expeditiously.

7.    The appeal is, hence, disposed of with a request to the High Court  to
dispose  of  Civil  Writ  Petition  No.  3068  of  2016  expeditiously   and
preferably within  six  months  from  today.   Till  the  writ  petition  is
disposed  of,  the  order  dated  01.04.2016  passed  by  this  Court  shall
continue.
      No costs.
                                                   .......................J.
                                                       [ KURIAN JOSEPH ]

                                                   .......................J.
                                               [ ROHINTON FALI NARIMAN ]

      New Delhi;
      July 22, 2016.