WP(C)/15277/2020
2021 Latest Caselaw 1040 Ori

W.P.(C) No.15277 of 2020

I.A. No. 8944 of 2020

06. 29.01.2021 1. This matter is taken up by video conferencing mode.

2. By this I.A., slight modification has been sought in the order dated 14th July, 2020 wherein it was inter alia stated that 'the recovery is stayed on the following conditions:'

3. Mr. Pravat Kumar Muduli, learned counsel for the State submits that the above direction should be modified by restricting the State from further recovery as was done in similar cases. Copies of such order have been annexed to the memo filed.

4. Having heard the learned counsel for the parties, this Court modifies the direction issued on 14th July, 2020 as under:

"That further recovery is stayed on the following conditions:

(1) The Petitioner, if it is individual shall file an undertaking within four weeks to the effect that in case he fails in the writ petition, he will pay with interest the amount, which is subject matter of the writ petition;

(2) If it is Company, it will file a resolution of the Board within four weeks from today and will also file an undertaking to the aforesaid extent before this Court within eight weeks from today;

(3) If the undertaking is not filed as stated hereinabove, the interim relief granted by this Court will stand automatically vacated on expiry of eight weeks from today, i.e., 09.09.2020."

Keeping in view that the Odisha Mining Corporation Limited has already paid the service Tax, this order is passed so that in future, if Petitioner fails, the Odisha Mining Corporation Limited will not to lose the interest on the service tax paid on royalty. This order is also required to be passed since in the Orissa Entry Tax matter where the Hon'ble Supreme Court passed order to pay 50% of the tax, on the remaining 50%, the Government has charged interest and large number of litigations assailing the same are pending in this Court. Therefore, to avoid multiplicity of litigation, this order is passed."

5. The I.A. is disposed of.

6. As the restrictions due to the COVID-19 situation are continuing, learned counsel for the parties may utilize a soft copy of this order/judgment available in the High Court's website or print out thereof at par with certified copy in the manner prescribed, vide Court's Notice No.4587 dated 25th March, 2020.

( Dr. S. Muralidhar ) Chief Justice

(D. Dash) Judge

Aks/PA