M/S. Nirman Udyog vs State Of Odisha
2022 Latest Caselaw 7617 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                   STREV No. 118 of 2019

            M/s. Nirman Udyog, Berhampur               ....           Petitioner
                               Mr. Pranaya Kishore Harichandan, Advocate
                                       -versus-
            State of Odisha                          ....    Opposite Party
                 Mr. Sunil Mishra, Additional Standing Counsel for Revenue
                                                                Department



                        CORAM:
                        THE CHIEF JUSTICE
                        DR. JUSTICE S. K. PANIGRAHI

                                          ORDER

21.12.2022 Order No.

03. 1. The question sought to be urged by the Petitioner is as regards the justifiability of the penalty levied under Section 9 (C) of the Odisha Entry Tax Act, 1999 (OET Act).

2. In respect of Section 42 (5) of the Odisha Value Added Tax Act, 2004 (OVAT Act) which is in pari materia with Section 9(C)(5) of the OET Act it has been held by this Court in the judgment dated 5th July, 2022 in STREV No.69 of 2012 (State of Odisha v. M/s. Chandrakanta Jayantilal, Cuttack) that the penalty thereunder is mandatory with there being no discretion available with the assessing authority. Accordingly, the Court is not inclined to admit the present revision petition and frame the question as urged by the Petitioner-Assessee.

3. The STREV is accordingly dismissed.

(Dr. S. Muralidhar) Chief Justice

(Dr. S. K. Panigrahi) Judge M. Panda