Siksha 'O' Anusandhan vs Commissioner
2022 Latest Caselaw 4064 Ori

                       IN THE HIGH COURT OF ORISSA AT CUTTACK

                                    W.P.(C) No.6129 of 2013

               Siksha 'O' Anusandhan, Bhubaneswar         ....           Petitioner
                                                    Mr. Pravakar Behera, Advocate
                                              -versus-
               Commissioner,          Bhubaneswar ....       Opposite Parties
               Municipal Corporation, Bhubaneswar
               and another
                             Mr. L. Mohapatra, Advocate for Opposite Parties



                 CORAM:
                 THE CHIEF JUSTICE
                 JUSTICE CHITTARANJAN DASH


                                            ORDER

Order No. 17.08.2022

04. 1. In view of the judgment passed by this Court dated 22nd April, 2021 in W.P.(C) No.6590 of 2012 (Kalyani Maternity Hospital Pvt. Ltd., Bhubaneswar v. Bhubaneswar Municipal Corporation (BMC)) declaring that the levy of holding tax by the BMC is invalid, the impugned assessment order dated 25th March, 2008 and the consequent demand notice dated 14th February, 2013 are hereby quashed.

2. The petition is disposed of.

(Dr. S. Muralidhar) Chief Justice

(Chittaranjan Dash) Judge M. Panda