Suraj Ku.Sahu v. State And ORS.

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.7402 of 2014 Suraj Kumar Sahu ....

Petitioner Mr. A.K. Patra, Advocate -versusState of Odisha and others ....

Opposite Parties Mr. Debakanta Mohanty, A.G.A.

CORAM:

THE CHIEF JUSTICE JUSTICE M.S. RAMAN Order No.

ORDER

02.11.2022 08.

1.The challenge in the present petition is to a demand notice dated 29th March 2014, issued by the Sub-Inspector of Excise, Barbil calling upon the Petitioner to pay the arrear excise dues for the year 2013-14 consisting of licence fees and MGQ in relation to the IMFL/Beer shop allotted to him. Admittedly, the said shop was located on Government land and accordingly shut down on 15th November, 2013.

2. On 30th July 2014, this Court had stayed the impugned demand notice and that stay is continued as such.

3. In similar circumstances, by an order dated 25th July, 2014 passed in W.P.(C) No.8037 of 2014 (Ashok Kumar Jena v. State of Odisha), this Court quashed the demand notice.

4. Accordingly, for the reasons stated in the order passed in the case of Ashok Kumar Jena (supra), this Court quashes the

impugned demand notice. The writ petition is allowed in the above terms. No order as to costs.

5. An urgent certified copy of this order be issued as per Rules. (Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge M. Panda/S.K. Guin