WP(C)/20636/2018
2021 Latest Caselaw 750 Ori

W.P. (C) No.20636 of 2018

13. 21.01.2021 This matter is taken up by video conferencing mode.

Learned counsel for the Petitioner relies on the case of Shaw Wallace & Co. Ltd. v. State of Orissa, 2019(1) OLR 928 to say that Rule 39-A (7) (b) of the Boards of Excise Rules, 1965 has been declared ultra vires by this Court and, therefore, cannot be invoked for levying penalty five times the value of the destroyed stock.

Mrs. Suman Pattanayak, learned Additional Government Advocate seeks time to examine the said judgment.

List on 25th January, 2021.

                                                               ( Dr. S. Muralidhar )
                                                                   Chief Justice



                                                                  ( C.R. Dash )
S.K.Parida,                                                          Judge
Sr. Secy.