For Petitioner(s) : Mr. Madan Mohan Sharma
For Respondent(s) : Mr. Bharat Vyas, AAG assisted by
Ms. Niti Jain Bhandari
HON’BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
HON’BLE MR. JUSTICE ANAND SHARMA
Order
01/08/2025
1. By way of this writ petition, petitioner has challenged order
dated 26th February 2010 passed by Assessing Authority, as well
as order of the Rajasthan Tax Board, Ajmer (hereinafter referred
to ‘the Tax Board’) dated 24 th February 2014, whereby appeal filed
by petitioner against order of Assessing Authority has been
dismissed.
2. At the outset, an objection was raised by learned Additional
Advocate General appearing for department that although the
impugned order is revisable; petitioner, instead of filing a revision
petition, has approached this Court by way of a writ petition under
Article 226 of the Constitution of India. However, even if the
objection regarding the alternative remedy is waived, it is
[2025:RJ-JP:29569-DB] (2 of 2) [CW-18950/2022]
evidently clear that the Tax Board dismissed the appeal filed by
petitioner way back in the year 2014 and petitioner has
approached this Court after lapse of almost eight years. Hence, on
the ground of delay and laches alone, writ petition filed by
petitioner is not entertainable.