M/S. Keshab Automobiles vs State Of Odisha (Commercial ...
2022 Latest Caselaw 2180 Ori

                          IN THE HIGH COURT OF ORISSA AT CUTTACK
                                    STREV No.64 of 2016

                M/s. Keshab Automobiles, Jajpur               ....          Petitioner
                                                        Ms. Kajal Sahoo, Advocate
                                           -versus-
                State of Odisha (Commercial Taxes)      .... Opposite Parties
                                Mr. Sunil Mishra, ASC for Revenue Department

                              CORAM:
                              THE CHIEF JUSTICE

JUSTICE B. P. ROUTRAY Order No. ORDER 08.04.2022

09. 1. The office note has been perused.

2. Para 17 of the judgment dated 1st December, 2021 in STREV No.64 of 2016 is corrected and be read as under:

"17. A perusal of the decision of this Court in Nilachal Ispat Nigam Ltd. (supra) reveals that it was in the context of the Orissa Entry Tax Act (OET Act). Secondly, this Court had no occasion in the said decision to discuss the effect of more or less similar amendments effected to the provisions of the OVAT Act which were brought into effect from 1st October, 2015. This is despite the fact that the decision is dated 7th December, 2016. The amendments did bring about a significant change to the OVAT Act and therefore had a direct bearing on the issues discussed in the said decision. Consequently, this Court finds that the decision in Nilachal Ispat Nigam Ltd. is per incuriam inasmuch as it fails to discuss the amended provisions of the OVAT Act which have a direct bearing on the issues adjudicated by this Court."

(Dr. S. Muralidhar) Chief Justice

(B. P. Routray) Judge M. Panda