WP(C)/27465/2013
2021 Latest Caselaw 3637 Ori

W.P.(C) No. 27465 of 2013

04. 15.03.2021 1. Heard Mr. Siddhartha Ray, learned counsel for the Petitioner and Mr. Sunil Mishra, learned Additional Standing Counsel for the Opposite Parties (Commercial Taxes).

2. Mr. Ray, at the outset states that he is not pressing prayer

(i) in the writ petition. As far as prayer (ii) is concerned, the Petitioner challenges the assessment order dated 9th October, 2013 (Annexure-4) for the period 1st April, 2007 to 31st March, 2012. Although Mr. Ray does not dispute that it is an appealable order, yet he submits that the appeal can be decided only after the larger Bench of this Court decides the issue of interpretation of the amendment to Section 9(C)(6) of the Orissa Entry Tax Act, 1999 in Writ Petition (Civil) No.5087 of 2014.

3. Having heard learned counsel for the parties, this Court directs that it will be open to the Petitioner to avail the appellate remedy as far as challenge to the completed assessment order dated 9th October, 2013 for the period 1st April, 2007 to 31st March, 2012 is concerned. Such appeal shall be decided after the judgment is delivered by the Larger Bench of this Court in W.P.(C) No.5087 of 2014.

4. Any explanation offered by the Petitioner for the delay in filing of such appeal, in view of pendency of the present writ

petition, will be considered by the appellate authority in accordance with law.

5. The writ petition is disposed of in the above terms.

( Dr. S. Muralidhar ) Chief Justice S.K.Jena/PA

(B.P. Routray) Judge