Iswar Chandra Das And Others vs State Of Odisha And Others
2021 Latest Caselaw 8683 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK

                                       W.P.(C) No.23614 of 2021

             Iswar Chandra Das and others                 ....         Petitioners
                                                         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.Though the matter is not listed today, on being mentioned by learned counsel for the Petitioners, it is taken up by a separate notice.

2. The grievance of the Petitioners 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.5177 of 2017 is not complete and yet the Petitioners have been sent a demand notice dated 29th July, 2021 calling upon them to pay the Excise Duty for the years 2016-17 on account of shortfall of MGQ Country Spirit of the corresponding sum indicated in the notice.

3. Mr. P.K. Rath, learned counsel appearing for the Petitioners points out that pursuant to a letter sent to the Petitioners on 18th September, 2018 by the Superintendent of Excise, Bhadrak

asking them to appear on 26th September, 2018 with all supporting documents, the Petitioners 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 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.

4. Issue notice.

5. 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.

6. 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.

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

8. List on 15th November, 2021.

I.A. No.10902 of 2021

9. Subject to the Petitioners depositing 20% each 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 Petitioners till the next date of hearing. The above deposit would be without prejudice to the rights and contention of the parties.

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

(Dr. S. Muralidhar) Chief Justice

( B.P. Routray) Judge

B.K. Barik