HON'BLE MR. JUSTICE DINESH MAHESHWARI
HON'BLE MR. JUSTICE BANWARI LAL SHARMA
Mr. Niraj Jain for the petitioner.
Mr. Monit Bhatnagar for Dr. P.S. Bhati, AAG ] Mr. Dinesh Godara for Mr. V.K. Mathur ], for the respondents. <><><>
The learned counsel for the petitioner submits that in view of the pronouncement of this Court in the case of Assistant Commissioner, Special Circle, Udaipur vs M/s H.E.G. Limited, Rishav Textiles, being S.B. Civil Sales Tax Revision No. 163 and 232/20008, the petitioner stands advised not to press on the grounds relating to the validity of Sub-section (2) of Section 13A of the Rajasthan Sales Tax Act, as then existing. In the aforesaid view of the matter, the question of validity of statutory provisions is no longer involved in this matter. As regards the other aspects, the matter is obviously required to be dealt with before a learned Single Judge of this Court while treating the present one as 'S.B. Civil Writ Petition'.
Accordingly, this petition is ordered to be treated as S.B. Civil Writ Petition; be placed for hearing appropriately. (BANWARI LAL SHARMA),J. (DINESH MAHESHWARI),J. sudhir
