Aditya Motors vs The Secretary
2023 Latest Caselaw 12388 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) NO. 19795 OF 2016
                 Aditya Motors                      ....       Petitioner
                               Mr. Falguni Rajguru Mohapatra, Advocate
                                         -versus-
                 The Secretary, Energy Department,       ....     Opp. Parties
                 Odisha, Bhubaneswar and others

                      CORAM:
                      JUSTICE K.R. MOHAPATRA
                                       ORDER

Order No.                             11.10.2023
 11.        1.      This matter is taken up through hybrid mode.

2. The Petitioner in this writ petition seeks to assail the provisional assessment order and final assessment order as well as competency of the Assessing Officer to make a provisional assessment.

3. In course of hearing, Mr. Mohapatra, learned counsel for the Petitioner submits that although this Court in W.P.(C) No. 13047 of 2018 and in the connected CONTC No. 1185 of 2018 has held that franchise has no jurisdiction to make an assessment under Section 126 of the Odisha Electricity Act, 2003 (for short 'the Act'), but the decision has been made applicable prospectively with effect from the date of judgment, i.e. 30th August, 2018. But, provisional assessment in the case of the Petitioner has been made in the year, 2016. It is his submission that since final order of assessment has already been made in the meantime, the Petitioner will file an appeal under Section 127 of the Act.

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4. Taking into consideration the submission of learned counsel for the Petitioner, this writ petition is disposed of with an observation that the Petitioner, if so advised, may file an appeal under Section 127 of the Act. If such an appeal is filed within a period of two weeks hence, delay in preferring the appeal may be considered liberally keeping in mind that this writ petition was pending before this Court from 9th November, 2016 till date along with other grounds to be taken in the said application.

Urgent certified copy of this order be granted on proper application.

bks (K.R. Mohapatra) Judge

Signature Not Verified Digitally Signed Signed by: BIJAY KUMAR SAHOO Reason: Authentication Location: High Court of Orissa, Cuttack Date: 17-Oct-2023 11:47:01