Nakula Charan Behera vs State Of Odisha And Others
2021 Latest Caselaw 8681 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                   W.P.(C) No.24139 of 2021

            Nakula Charan Behera                        ....          Petitioner
                                                       Mr. P.K Rath, Advocate
                                          -versus-

            State of Odisha and others                   .... Opposite Parties
                                                     Mr. D.K. Mohanty, A.G.A.

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE B. P. ROUTRAY

                                       ORDER

19.08.2021

Order No.

02. 1. The grievance of the Petitioner is that the exercise that has to be undertaken by the Excise Department pursuant to the judgment dated 19th April, 2018 of this Court in Writ Petition (Civil) No.4070 of 2017 is not complete and yet the Petitioner has been sent a demand notice dated 29th July, 2021 calling upon him to pay the Excise Duty for the years 2016-17 on account of shortfall of MGQ Country Spirit in the sum of Rs.20,42,502/-.

2. Mr. P.K. Rath, learned counsel appearing for the Petitioner points out that pursuant to a letter sent to the Petitioner on 18th September, 2018 by the Superintendent of Excise, Bhadrak asking him to appear on 26th September, 2018 with all supporting documents, the Petitioner replied on 24th September, 2018 stating that the relevant data would be available from the records of the Odisha State Beverages Corporation Ltd. (OSBC). Accordingly, a

request was made that the facts should be ascertained from the respective OSBC Depot at Balasore. Mr. Rath points out that after the above exchange of correspondence nothing was heard from the Opposite Parties till the receipt of the impugned demand notice.

3. Issue notice.

4. Mr. D.K. Mohanty, learned Additional Government Advocate accepts notice on behalf of State-Opposite Party Nos.1 to4. Required number of copies of the petition be served on him within three days.

5. Notice be issued to the Opposite Party Nos.5 and 6 by Registered Post/Speed Post with A.D. making it returnable by the next date. Requisites be filed within a week. Tracking report be placed on record by the next date.

6. Reply be filed within four weeks of service of notice. Rejoinder be filed before the next date.

7. List on 15th November, 2021.

I.A. No.11184 of 2021

8. Subject to the Petitioner depositing 20% of the demanded amount with the Collector, Bhadrak and placing on record of proof of such deposit, no further coercive steps shall be taken against the Petitioner till the next date of hearing. The above deposit would be without prejudice to the rights and contention of the parties.

9. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

( B.P. Routray) Judge

B.K. Barik