Rajasthan Municipalities (Urban Development Tax) Rules, 2016–Rule 5–Rajasthan Municipal Act, 2009–Sec. 102–Demand of Urban Development Tax–Sustainability–There is no order for assessing the tax–Rule 5(3) provides that the Assessing Officer should assess the tax by giving the opportunity of hearing to putforth the version as liability of tax or raising objections to quantification whereas the liability has been calculated without associating the petitioner–Impugned demand is in violation of principles of natural justice–Demand notice shall be considered to be the show-cause notice–Directed to proceed accordingly.
