HON’BLE MR. JUSTICE ANUROOP SINGHI
Per Hon’ble Mr. Justice Vinit Kumar Mathur, J.
Order
Reportable
Judgment Reserved on : 18/08/2025
Judgment Pronounced on : 22/08/2025
D.B. Civil Writ Petition No. 11535/2023 :
1. The present writ petition raises a challenge to the
amendment made by Transport Department, Government of
Rajasthan by Notification dated 24.02.2021, whereby, a new
category at S.No.7(a)(iii) has been inserted in the existing
Notification dated 10.07.2019. Challenge has further been made
to the notice issued by the respondents in Form M.T.R. dated
24.03.2023 and demand notice issued in Form M.T.Q. dated
21.06.2023. A further declaration has been sought to the effect
that the petitioner be assessed and taxed as per S.No.7(a)(ii) of
Notification dated 10.07.2019 read with notification dated
24.02.2021 and be granted exemption thereunder.