Siksha 'O' Anusandhan vs Municipal Commissioner
2022 Latest Caselaw 4065 Ori

                       IN THE HIGH COURT OF ORISSA AT CUTTACK

                                    W.P.(C) No.5547 of 2010

               Siksha 'O' Anusandhan, Bhubaneswar         ....           Petitioner
                                                    Mr. Pravakar Behera, Advocate
                                              -versus-
               Municipal             Commissioner, ....      Opposite Parties
               Bhubaneswar 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

07. 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 18th March, 2010 are hereby quashed.

2. The petition is disposed of.

(Dr. S. Muralidhar) Chief Justice

(Chittaranjan Dash) Judge M. Panda