Amit Raj v. State

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.13214 of 2014 Amit Raj ....

Petitioner Mr. A.K. Patra, Advocate -versusState of Odisha & Others ....

Opposite Parties Mr. Debakanta Mohanty, AGA

CORAM:

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

ORDER

12.12.2022 05.

1. The challenge in the preset petition is to the demand notice dated 7th April, 2014 issued by the Superintendent of Excise, Angul calling upon the Petitioner to deposit duty on MGQ and 10% fine for the closure period (unused license period) for the months from November, 2013 to March, 2014 in relation to the IMFL/Beer/CS shop allotted to him. Admittedly, the said shop was located on Government land and accordingly sealed on 11th October, 2013.

2. On 12th September, 2014, this Court had stayed the impugned demand notice and that stay is continued as such.

3. It is seen that there is counter affidavit filed in the present petition.

4. 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.

5. Accordingly, for the reasons stated in the order passed in Ashok Kumar Jena's case (supra), this Court quashes the impugned demand notice. The writ petition is allowed in the above terms. No order as to costs.

6. An urgent certified copy of this order be issued as per Rules. (Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/Laxmikant