Ballarpur Industries Ltd. & ... vs State Of Orissa And Others
2021 Latest Caselaw 11723 Ori

              IN THE HIGH COURT OF ORISSA AT CUTTACK

                              W.P.(C) No.15368 of 2012

            Ballarpur Industries Ltd. & another ....                     Petitioners
                                                            Mr. A.N. Das, Advocate
                                           -versus-
            State of Orissa and others                ....          Opposite Parties
                                                                   Mr. S.N. Mishra
                                                       Additional Standing Counsel

                      CORAM:
                      THE CHIEF JUSTICE
                      JUSTICE A.K.MOHAPATRA
                                          ORDER

Order No. 15.11.2021

17. 1. On the previous date the following order was passed :

1. It appears that Ballarpur Industries Ltd. BIL is now renamed as M/s. BILT Graphic Paper Products Ltd. (BGPPL). According to Mr. Das, learned Additional Standing Counsel the liability of BIL for the period in question has been taken over by the BGPPL and this take over was prior to BIL going before the National Company Law Tribunal under the Insolvency and Bankruptcy Code. He further states that as far as prayer for quashing of the notification dated 27.01.2009 is concerned, it is indeed covered by the judgment of this Court in the case of VISA Steel Ltd. v. State of Odisha (W.P.(C) No.15602 of 2009) and batch.

2. With regard to reassessment order dated 26.10.2010 which has been challenged he states that the Petitioner has a remedy by way of a statutory appeal.

3. Mr. Aditya Das, learned counsel for the Petitioner seeks some time to take instructions whether in fact liability of BIL for the aforesaid period has been taken over by the BGPPL.

4.List on 15th November, 2021.

5. Interim order shall continue till then."

// 2 //

Today Mr. A.N. Das, learned counsel for the Petitioner informs this Court that as regards the prayer challenging the reassessment order dated 26th October, 2010 the Petitioner will avail the remedy of a statutory appeal. He argues that the remaining prayer do not survive in view of what was observed in the previous order.

2. Accordingly, it is directed that if such appeal is filed not later than 12th December, 2021 accompanied by an application for condonation of delay explaining the delay on account of the pendency of the present writ petition, the same shall be considered by the appellate authorityin accordance with law.

3. The interim order passed by this Court earlier shall continue till the appellate authority takes up for hearing the stay application, if it is filed by the same date, i.e. 12th December, 2021.

4. The contentions of both the parties are left open to be considered in the appeal. It will be open to the Petitioner to urge before the Appellate Authority to consider his prayer that the amount of Rs.4,00,000/- deposited before the Sales Tax Officer, Koraput Circle, Jeypore during the pendency of the writ petition should be considered for adjustment against the pre-deposit amount .

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

(Dr. S. Muralidhar) Chief Justice

(A.K. Mohapatra) Judge

U.K.Sahoo/J.Behera