Back
2008 Supreme(Ori) 87
2008 (I) OLR — 620
I. M. QUDDUSI AND A.K. SAMANTARAY, JJ.
Reliance Industries LimitedW.P.(C) No.6515 of 2006
M/s. Emami Paper MillO.J.C. No.3323 of 2000
Ganesh Ch. Shaha & anotherW.P.(C) No.9477 of 2004
M/s. Reliance Industries LimitedW.P.(C) Nos.6516-6519 of 2006
M/s. Elcome Surveys P. LimitedW.P.(C) No.6896 of 2006
M/s. Seetal AutomobilesW.P.(C) No.8185 of 2006
M/s. Bharat Motors LimitedW.P.(C) No.8186 of 2006
M/s. Shree Bharat Motors LimitedW.P.(C) No.8187 of 2006
Shivalik Motors Limited and anotherW.P.(C) No.8188 of 2006
M/s. Birla TyresW.P.(C) No.8625 of 2006
M/s. Taratarini Rubber (India) P. LtdW.P.(C) No.8874 of 2006
M/s. Utkal Polyweave Industries Pvt. Ltd.W.P.(C) No.8876 of 2006
M/s. Associated Cement Companies Ltd.W.P.(C) No.9514 of 2006
M/s. Associated Cement
Companies Ltd.W.P.(C) No.9515 of 2006
M/s. Associated Cement
Companies Ltd.W.P.(C) No.9516 of 2006
M/s. Shivam Sales LimitedW.P.(C) No.9792 of 2006
M/s. Steel Metal IncW.P.(C) No.9946 of 2006
M/s. Oripal Industries Ltd.W.P.(C) No.9947 of 2006
M/s. Utkal Auto SyndicateW.P.(C) No.10727 of 2006
M/s. Nav Durga Motors (P) Ltd.W.P.(C) No.10728 of 2006
Philips Electronics
India Ltd.W.P.(C) No.10997 of 2006
M/s. Sky AutomobilesW.P.(C) No.11826 of 2006
M/s. Unifood India P. LimitedW.P.(C) No.11827 of 2006
Bharati Airtel LimitedW.P.(C) No.12274 of 2006
Adhunik Metalics Limited.W.P.(C) No.13316 of 2006
M/s. Tata Refractoris Limited
and anotherW.P.(C) No.13935 of 2006
M/s. Hindalco Industries Ltd.W.P.(C) No.15331 of 2006
M/s. Larsen & Toubro LimitedW.P.(C) No.15542 of 2006
Nanakram RamsaranW.P.(C) No.15663 of 2006
Dhanalaxmi Coal TradersW.P.(C) No.111 of 2007
M/s. Yadav Coal DepotW.P.(C) No.112 of 2007
M/s. Srinivas Coal DepotW.P.(C) No.113 of 2007
M/s. CH. YarriahW.P.(C) No.114 of 2007
Dolphin Coal TradersW.P.(C) No.115 of 2007
M/s. Gokul Coal TradersW.P.(C) No.116 of 2007
M/s. Shiv Sankar EnterprisesW.P.(C) No.117 of 2007
M/s. Parbati EnterprisesW.P.(C) No.118 of 2007
M/s. Shree Bajaji Coal TradersW.P.(C) No.165 of 2007
M/s. SMI Imkpex Ltd.W.P.(C) No.167 of 2007
Hari Machines LimitedW.P.(C) No.652 of 2007
Shree Mahadev TextileW.P.(C) No.861 of 2007
Kamtiwala JewelersW.P.(C) No.1021 of 2007
Bhusan Steels & Strips LtdW.P.(C) No.1461 of 2007
M/s. Sri Ganapati TradersW.P.(C) No.1598 of 2007
M/s. MayuriW.P.(C) No.1601 of 2007
Shimhapuri EnterprisesW.P.(C) No.1602 of 2007
Swastik UdyogW.P.(C) No.1603 of 2007
M/s. Nilakantha EnterprisesW.P.(C) No.1604 of 2007
M/s. Kalia Coal TradersW.P.(C) No.1605 of 2007
M/s. Bhusan Power
and Steels Ltd.W.P.(C) No.1609 of 2007
M/s. Tata Steels LimitedW.P.(C) No.1884 of 2007
M/s. Balasore Aloys Limited
and anotherW.P.(C) No.2083 of 2007
Shree Ganesh LaxmiW.P.(C) No.2098 of 2007
M/s. Dulichand Finance and Leasing Ltd.W.P.(C) No.2203 of 2007
M/s. Vedanta Alumina Ltd.W.P.(C) No.2248 of 2007
Navabharat Ferro Alloys Ltd.W.P.(C) No.2321 of 2007
M/s. Essel EnterprisesW.P.(C) No.2415 of 2007
Ganapat Rai BalabuxW.P.(C) No.2416 of 2007
M/s. Tata Steel LimitedW.P.(C) No.2716 and 2717 of 2007
M/s. SAILW.P.(C) Nos.3019 of 2007
Reliance Communications LimitedW.P.(C) No.3048 of 2007
Reliance Communications Infrastructure Ltd.W.P.(C) No.3049 of 2007
Mangalam Timber Products Ltd.and anotherW.P.(C) No.3098 of 2007
Madras Cement LimitedW.P.(C) No.3187 of 2007
M/s. Gannon Dunkerly and Co. Ltd.W.P.(C) No.3224 of 2007
Laxmi Narayan Filling StationW.P.(C) No.3404 of 2007
Mahabir Coal DepotW.P.(C) No.3405 of 2007
M/s. Paravati Coal DepotW.P.(C) No.3406 of 2007
M/s. Ailabala Coal TradersW.P.(C) No.3407 of 2007
M/s. Venkatalaxmi Coal DepotW.P.(C) No.3408 of 2007
Shree Hanuman MosaicW.P.(C) No.3557 of 2007
M/s. Aglowmed LimitedW.P.(C) No.3711 of 2007
M/s. Amway India EnterprisesW.P.(C) Nos.3858 and 3859 of 2007
M/s. Indian Metals and Ferro Alloys LimitedW.P.(C) No.3877 of 2007
M/s. Indian Metals and Ferro Alloys LimitedW.P.(C) No.3878 of 2007
M/s. Gracim Cement LimitedW.P.(C) No.4021 of 2007
M/s. Bonai Industrial Co. Ltd.W.P.(C) No.4244 of 2007
M/s. Rungta Mines Ltd.W.P.(C) No.4245 of 2007
M/s. Fee Grade & Co (P) Ltd.W.P.(C) No.4246 of 2007
M/s. Cachet Pharmaceuticals Ltd.W.P.(C) No.4337 of 2007
Electrolux Kelvinator Ltd.W.P.(C) No.4338 of 2007
M/s. Konark Aquatics & Experts (P) Ltd.W.P.(C) No.4339 of 2007
M/s. Konark Cylinders & Containers (P) Ltd.W.P.(C) No.4340 of 2007
OTIS Elevator Company (India) Ltd.W.P.(C) No.4341 of 2007
M/s. Shree Maruti Cloth StoreW.P.(C) No.4670 of 2007
M/s. Anchor Health Beauty Care Pvt. Ltd.W.P.(C) No.4676 of 2007
M/s. Anchor Electricals Pvt. Ltd.W.P.(C) No.4677 of 2007
M/s. Amber-NXW.P.(C) No.4835 of 2007
M/s. Amber Saree CenterW.P.(C) No.4836 of 2007
M/s. AmberW.P.(C) Nos.4837 & 4838 of 2007
M/s. Mangaturam Saralia Foods Pvt. Ltd.W.P.(C) No.4839 of 2007
Ms. Banaras BeautyW.P.(C) No.4840 of 2007
M/s. AlishanW.P.(C) No.4841 of 2007
M/s. KalamandirW.P.(C) No.4902 of 2007
M/s. Kalamandir FashionsW.P.(C) No.4903 of 2007
M/s. Kalamandir SareesW.P.(C) No.4904 of 2007
M/s. Center PointW.P.(C) No.4905 of 2007
M/s. Satyam Shivam Sunder Lifestyle (P) Ltd.W.P.(C) No.4906 of 2007
M/s. A.R.S.S. Stones Private LimitedW.P.(C) No.5051 of 2007
M/s. Shree Krishna PlywoodW.P.(C) No.5052 of 2007
Mantri Tobacco StoreW.P.(C) Nos.5275 of 2007
M/s. Mantri Tobacco TradersW.P.(C) No.5276 of 2007
Khandelwal Steels and PipesW.P.(C) No.5311 of 2007
Jindal Stainless Limited & anotherW.P.(C) Nos.5749 & 5750 of 2007
Sarala Coal TradersW.P.(C) No.5821 of 2007
M/s. Janardan TradersW.P.(C) No.5825 of 2007
M/s. Susama Saw MillW.P.(C) No.5826 of 2007
M/s. Jagdish EnterprisesW.P.(C) No.5990 of 2007
M/s. RajhansW.P.(C) No.5991 of 2007
M/s. Cloth TradingW.P.(C) No.5992 of 2007
M/s. Shree Jagdish TextilesW.P.(C) No.5993 of 2007
M/s. B.K. Trading CompanyW.P.(C) No.5994 of 2007
M/s. Sajan TextilesW.P.(C) No.5995 of 2007
M/s. Binod TextilesW.P.(C) No.5996 of 2007
Ms/. M.R. EnterprisesW.P.(C) No.5997 of 2007
M/s. Glaxo Smithkline Consumer Healthcare Ltd.W.P.(C) No.6207 of 2007
M/s.Kandoi Auto SalesW.P.(C) No.6770 of 2007
B.S.L. Company LimitedW.P.(C) No.6900 of 2007
M/s. Sanuka Associates (P) Ltd.W.P.(C) No.7105 of 2007
M/s. Kedarnath AgenciesW.P.(C) No.7111 of 2007
M/s. Santuka AgenciesW.P.(C) No.7112 of 2007
M/s. Rajesh AgenciesW.P.(C) No.7243 of 2007
M/s. Rajesh AgenciesW.P.(C) No.7246 of 2007
M/s. Jackson AgenciesW.P.(C) No.7247 of 2007
Ranglal Modi & SonsW.P.(C) No.7321 of 2007
M/s. Tarun Trading CompanyW.P.(C) No.7322 of 2007
Subash Kumar Sanjay KumarW.P.(C) No.7336 of 2007
M/s. Inder ConstructionsW.P.(C) No.7479 of 2007
M/s. Roopam Textiles Trading (P) Ltd.W.P.(C) No.7480 of 2007
M/s. Santoshi Textiles Pvt. Ltd.W.P.(C) No.7573 of 2007
Ms. Sankar Cloth StoresW.P.(C) No.7574 of 2007
M/s. Prakash Ch. SubhkaranW.P.(C) No.7575 of 2007
M/s. Sulochana TextilesW.P.(C) No.7576 of 2007
M/s. Sree Durga Cloth StoreW.P.(C) No.7577 of 2007
M/s. Pravathi TextilesW.P.(C) No.7578 of 2007
Reliance Telecom Infrastructure LimitedW.P.(C) No.7821 of 2007
M/s. Priti Oil LimitedW.P.(C) No.8096 of 2007
M/s. Shree Ganesh Laxmi BhandarW.P.(C) No.8098 of 2007
M/s. Konark EnterprisesW.P.(C) No.8442 of 2007
M/s. Krishna Textiles AgencyW.P.(C) No.8443 of 2007
M/s. Epari Sadashiv & sonsW.P.(C) No.8602 of 2007
M/s. Vishal Retails Pvt Ltd.W.P.(C) No.8729 of 2007
M/s. Scan Steels LimitedW.P.(C) No.8730 of 2007
M/s. Emami LimitedW.P.(C) No.8917 of 2007
M/s. Arora Fruits and Pickles India Pvt. Ltd.W.P.(C) No.8918 of 2007
E.C.P. Industries Ltd.W.P.(C) No.9088 of 2007
M/s. Om Oil and Flour MillsW.P.(C) No.9139 of 2007
SAILW.P.(C) No.9703 of 2007
M/s. Kantiwala Jewellers & anotherW.P.(C) No.10211 of 2007
Mangilall RungtaW.P.(C) No.10515 of 2007
M/s. Rungta Sons Private LimitedW.P.(C) No.10516 of 2007
M/s. Ambuja Cement LimitedW.P.(C) No.10619 & 10620 of 2007
M/s. Birla TyresW.P.(C) No.11037 of 2007
M/s. Gupta Cables Pvt. Ltd.W.P.(C) No.11622 of 2007
Bharat Motors LimitedW.P.(C) No.11712 of 2007
Shree Bharat Motors Ltd & anotherW.P.(C) No.11713 to 11715 of 2007
Bharat Motors Ltd & anotherW.P.(C) No.11716 to 11719 of 2007
Lalchand Jewelers Private LimitedW.P.(C) No.11865 of 2007
Eagle EnterprisersW.P.(C) No.11908 of 2007
M/s. Shree MarblesW.P.(C) No.11909 of 2007
C.R.G. Industries P. Ltd.W.P.(C) No.12036 of 2007
Amway India EnterprisersW.P.(C) No.12131 of 2007
M/s. Wyeth LimitedW.P.(C) No.12207 of 2007
Jai Hanuman TextilesW.P.(C) No.12268 of 2007
M/s. Nicco Corporation LimitedW.P.(C) No.12346 of 2007
M/s. Jayashree Plywood & anotherW.P.(C) No.12375 of 2007
M/s. Auro Agencies & anotherW.P.(C) No.12376 of 2007
M/s. Auro Ispat (India) Pvt. Ltd. & anotherW.P.(C) No.12377 of 2007
M/s. Auro Sales & anotherW.P.(C) No.12378 of 2007
Nobal Ply HouseW.P.(C) No.12379 of 2007
Utkal Steels LimitedW.P.(C) No.12498 of 2007
Seetal AutomobilesW.P.(C) Nos.12551, 12553 & 12555 of 2007
M/s. R.K. Vershney & Sons (P) Ltd. & anotherW.P.(C) No.12765 of 2007
M/s. Hi-Tech Bottling Pvt. Ltd.W.P.(C) No.12839 of 2007
M/s. Rawatsons Engeers Private Ltd.W.P.(C) No.12840 of 2007
Bhagawati Steel (P) LtdW.P.(C) No.13481 of 2007
M/s. Birla TyresW.P.(C) No.13545 of 2007
Jagannath & JagannathW.P.(C) No.13550-13551 of 2007
Kirlosker Oil Engines Ltd.W.P.(C) No.13552 of 2007
M/s. National Trading CompanyW.P.(C) No.13553 of 2007
Swapna Motors Pvt. LimitedW.P.(C) No.13554 of 2007
M/s. P.K. Marbles and TilesW.P.(C) No.13555 of 2007
M/s. Singhal’s Marbles ShopeeW.P.(C) No.13556 of 2007
M/s. Shree Hanuman Mosaic & MarblesW.P.(C) No.13557 of 2007
M/s. Shree Salasar IndustriesW.P.(C) No.13558 of 2007
M/s. Samal Mosaic and MarblesW.P.(C) No.13559 of 2007
M/s. Utkal Feeds Private LimitedW.P.(C) No.13560 of 2007
M/s. Compuage Infocom LimitedW.P.(C) No.13739 of 2007
M/s. E.C.P. Industries LimitedW.P.(C) Nos.13789 & 13790 of 2007
M/s. Nayagarh Sugar Company LimitedW.P.(C) No.13791 of 2007
M/s. Aska Co-operative Sugar MillsW.P.(C) No.13887 of 2007
M/s. H.C.L. Infosystems LimitedW.P.(C) No.13888 of 2007
OEL Extrusions LimitedW.P.(C) No.13928 of 2007
M/s. Nilachal Transformers (P) Ltd.W.P.(C) No.13981 of 2007
M/s. Swastika TilesW.P.(C) No.13982 of 2007
M/s. Swarnalaxmi EnterprisesW.P.(C) No.13983 of 2007
M/s. Ganjam GasW.P.(C) No.13984 of 2007
M/s. Freedom Automobiles Pvt. Ltd.W.P.(C) No.13985 of 2007
M/s. Balasore Solvent (P) Ltd.W.P.(C) No.13986 of 2007
M/s. Utkal Flour Mills Pvt. Ltd.W.P.(C) No.13987 of 2007
M/s. Mayukh Business Pvt. Ltd.W.P.(C) No.13997 of 2007
M/s. Shree Girija Industries Ltd.W.P.(C) No.13998 of 2008
M/s. SNM Business Pvt. Ltd.W.P.(C) No.14000 of 2007
M/s. B & A Multiwall Packaging Ltd.W.P.(C) No.14001 of 2007
M/s. Oripol Industries Ltd.W.P.(C) No.14002 of 2007
M/s. Everest Homeoeo LaboratoryW.P.(C) No.14003 of 2007
M/s. Jagdamba Gases Pvt. Ltd.W.P.(C) No.14004 of 2007
M/s. SNM Business (P) Ltd. W.P.(C) No.14005 of 2007
(Solvent Division) M/s. Kumar Ceramics Pvt. Ltd.W.P.(C) No.14006 of 2007
M/s. Sundarlal SohanlalW.P.(C) No.14026 of 2007
M/s. Mohini Marketing Pvt., Ltd.W.P.(C) No.14028 of 2007
M/s. Pawan SyntheticsW.P.(C) No.14029 of 2007
M/s. Sankar Saree HouseW.P.(C) No.14031 of 2007
M/s. Shankar TextilesW.P.(C) No.14033 of 2007
M/s. Vikash Sales Corpn.W.P.(C) No.14034 of 2007
M/s. Harsukhdas KashiramW.P.(C) No.14036 of 2007
M/s. Save Sea FoodW.P.(C) No.14106 of 2007
M/s. Susila IndustriesW.P.(C) No.14171 of 2007
M/s. Susila Cement (P) Ltd.W.P.(C) No.14172 of 2007
M/s. Maheswary Ispat Ltd.W.P.(C) No.14173 of 2007
M/s. Kalinga Commercial CorporationW.P.(C) No.14174 of 2007
M/s. Orissa Rubber ProductionW.P.(C) No.14181 of 2007
M/s. B.K. EnterpriseW.P.(C) No.14262 of 2007
M/s. Balgopal Food Product (P) Ltd.W.P.(C) No.14264 of 2007
M/s. Shree Jagannath Supply Co.W.P.(C) No.14274 of 2007
M/s. Sainik Mining Allied Services Ltd.W.P.(C) No.14275 of 2007
M/s. JBC IndustriesW.P.(C) No.14276 of 2007
M/s. Indopol (Jagannath) Agro Food (P) Ltd.W.P.(C) No.14277 of 2007
M/s. Global Coal & Mines Pvt. Ltd.W.P.(C) No.14278 of 2007
M/s. Global Minetech Ltd.W.P.(C) No.14279 of 2007
M/s.Maa Uttarayani Roller Flour Mills (P) Ltd.W.P.(C) No.14281 of 2007
M/s. Mamata Agro GoodsW.P.(C) No.14283 of 2007
Geeta Eng. WorksW.P.(C) No.14324 of 2007
M/s. Makrana Marbles SuppliersW.P.(C) No.14346 of 2007
M/s. Perfect WiresW.P.(C) No.14371 of 2007
Purvi Bharat Steels Ltd.W.P.(C) No.14385 of 2007
K.R. EnterprisesW.P.(C) No.14430 of 2007
M/s. Falcon Marine Export Ltd.W.P.(C) No.14431 of 2007
M/s. Utkal Auto SyndicateW.P.(C) No.14596 of 2007
M/s. Ganapati EnterprisesW.P.(C) No.14598 of 2007
Navdurga Motors Pvt. Ltd.W.P.(C) No.14601 of 2007
M/s. Deepak Steel & Power Ltd.W.P.(C) No.14652 of 2007
M/s. Gulab Oil IndustriesW.P.(C) No.14769 of 2007
M/s. Andhra Cement Ltd.W.P.(C) Nos.14808 & 14811 of 2007
M/s. Maa Barabhuja Timber DepotW.P.(C) No.14812 of 2007
M/s. Technocrat Infotech Pvt. Ltd.W.P.(C) No.14813 of 2007
M/s. Andhra Cement Ltd.W.P.(C) Nos.14814 and 14815 of 2007
M/s. Gopal TradersW.P.(C) No.14816 of 2007
M/s. Sarabani Construction Pvt. Ltd.W.P.(C) No.14817 of 2007
M/s. Satyam TradersW.P.(C) No.14818 of 2007
M/s. Bhubaneswar NetworkW.P.(C) No.14819 of 2007
M/s. Srikant AgencyW.P.(C) No.14823 of 2007
M/s. Durga Auto CenterW.P.(C) No.14824 of 2007
M/s. Jyoti Transformers & Electricals (P) Ltd.W.P.(C) No.14825 of 2007
M/s. Utkal Textiles Co.W.P.(C) No.14858 of 2007
M/s. Minakshi Textiles (P) Ltd.W.P.(C) No.14861 of 2007
M/s. Kumaran Mills LimitedW.P.(C) No.14863 of 2007
M/s. Bhagawati SteelW.P.(C) No.14866 of 2007
M/s. Shri Durga Medical ScientificW.P.(C) No.14868 of 2007
M/s. Raj L Suresh Trading Co.W.P.(C) No.14870 of 2007
M/s. Vishnu Rice Mills Ltd.W.P.(C) No.14871 of 2007
M/s. Bajrang Wheat P. Pvt. Ltd.W.P.(C) No.14873 of 2007
M/s. Ganesh Saw Mill & Ganesh TradersW.P.(C) No.14875 of 2007
M/s. Om Food ProductsW.P.(C) No.14876 of 2007
M/s. S.S. Gourasundar Rice Mill & Oil MillW.P.(C) No.14877 of 2007
M/s. Jai Ranga Mills LimitedW.P.(C) No.14878 of 2007
M/s. Neelam IndustriesW.P.(C) No.14879 of 2007
M/s. Maa Samaleswari Food Products (P) Ltd.W.P.(C) No.14881 of 2007
M/s. Pankaj Kumar PatelW.P.(C) No.14988 of 2007
M/s. Binayak Alluminium (P) Ltd. & anotherW.P.(C) No.14998 of 2007
M/s. Singhal Enterprises (P) Ltd.W.P.(C) No.15198 of 2007
M/s. Orion Ispat Ltd.W.P.(C) No.15205 of 2007
M/s. Shankarnarayan Construction CompanyW.P.(C) No.15247 of 2007
Durga Condev Private LimitedW.P.(C) No.15248 of 2007
ARSS Infrastructure Projects Ltd.W.P.(C) No.1249 of 2007
B. Seenaih & Co. (Projects) Ltd.W.P.(C) No.15250 of 2007
M/s. Elsamex-TWS-SNC Joint VentureW.P.(C) No.15251 of 2007
Niraj Cement Structural (P) Ltd.W.P.(C) No.15252 of 2007
M/s. Divine ConstructionsW.P.(C) No.15253 of 2007
M/s. Shankarnarayan Infrastructure (P) Ltd.W.P.(C) No.15254 of 2007
Rohit Ku. Das ConstructionW.P.(C) No.15327 of 2007
M/s. Atlanta Infrastructure Ltd.W.P.(C) No.15329 of 2007
M/s. Sri Hansanath Construction (P) Ltd.W.P.(C) 15330 of 2007
M/s. N.K. Bhojani Pvt. Ltd.W.P.(C) No.15331 of 2007
M/s. Jai Bharat ConstructionsW.P.(C) No.15332 of 2007
M/s. G.S. Atwal & Co Engg. (P) Ltd.W.P.(C) No.15333 of 2007
Pankaj EnterprisesW.P.(C) No.15420 of 2007
Geeta AgencyW.P.(C) No.15421 of 2007
M/s. Rathi Udyog LimitedW.P.(C) No.15469 of 2007
M/s. Kartar Ispat LimitedW.P.(C) No.15475 of 2007
M/s. Kripal Alloy Steel (P) Ltd.W.P.(C) No.15476 of 2007
M/s. Kripal springs (India) Ltd.W.P.(C) No.15477 of 2007
Kripal Drinks LimitedW.P.(C) No.15478 of 2007
M/s. Coronation Infrastructure Ltd.W.P.(C) No.15510 of 2007
M/s. G.S. Atwal & Co. Engineering (P) Ltd.W.P.(C) No.15511 of 2007
M/s. G.S. Atwal & Co.W.P.(C) No.15512 of 2007
M/s. Supreme SalesW.P.(C) No.15517 of 2007
M/s. HCL-Adhikarya-ARSS (JV)W.P.(C) No.15624 of 2007
M/s. Dodsal Engineering & Construction P. Ltd.W.P.(C) No.15625 of 2007
M/s. Jyoti Transformers & Electricals (P) Ltd.W.P.(C) No.15645 of 2007
M/s. Gammon India LimitedW.P.(C) Nos.15787 to 15790 of 2007
M/s. Grihasthi UdyougW.P.(C) No.15804 of 2007
M/s. Rameswar Das MadanlalW.P.(C) No.15805 of 2007
M/s. Vishwa Constructions CompanyW.P.(C) No.15812 of 2007
M/s. Vishwa Infrastructures & Services P. Ltd.W.P.(C) No.15813 of 2007
M/s. Orissa Power Construction Ltd.W.P.(C) No.15815 of 2007
M/s. Associates Plastics Pvt. Ltd.W.P.(C) No.15827 of 2007
M/s. Modern Polypack IndustriesW.P.(C) No.15828 of 2007
Shalimar Chemical Works Ltd.W.P.(C) No.15891 of 2007
Gajra Dirrefential Gears Pvt. Ltd.W.P.(C) No.15892 of 2007
Gajra Gears Pvt. Ltd.W.P.(C) No.15893 of 2007
M/s. Rashmi Metalks LimitedW.P.(C) No.16072 of 2007
Aditya Alloys LimitedW.P.(C) No.16148 of 2007
M/s. Greaves Ltd.W.P.(C) No.16169 of 2007
M/s. Pfizer Ltd.W.P.(C) Nos.16170 & 16171 of 2007
M/s. Ricoh India Ltd.W.P.(C) No.16172 of 2007
Nicks Export Private LimitedW.P.(C) No.16246 of 2007
M/s. Queen’s Collection NXW.P.(C) No.16746 of 2007
M/s. Queens CollectionW.P.(C) No.16747 of 2007
M/s. Kalpana Enterprises &
Kwality Building MaterialW.P.(C) No.16748 of 2007
M/s. K.P. Poly Industries
(P) Ltd.W.P.(C) No.16798 of 2007
M/s. Luis Packaging P. LimitedW.P.(C) No.16917 of 2007
M/s. Lorry PackersW.P.(C) No.16918 of 2007
M/s. Utkal Packaging IndustriesW.P.(C) No.16919 of 2007
M/s. Kalinga Packers P. LimitedW.P.(C) No.16920 of 2007
M/s. Shree JagannathW.P.(C) No.16921 of 2007
M/s. Pharmaceutical Institute
of IndiaW.P.(C) No.16962 of 2007
M/s. Aspha Chemical WorksW.P.(C) No.16963 of 2007
M/s. Wings AgencyW.P.(C) No.16964 of 2007
Sangita TradersW.P.(C) No.17062 of 2007
M/s. Medisearch PharmaceuticalW.P.(C) No.17384 of 2007
M/s. Mahabir Prasad RadhesyamW.P.(C) No.17385 of 2007
M/s. Mahabir AssociatesW.P.(C) No.17387 of 2007
M/s. B.M. EnterprisersW.P.(C) No.17388 of 2007
S. Mohanlal Pvt. Ltd.W.P.(C) No.17451 of 2007
M/s. Easter Trading CoW.P.(C) No.17464 of 2007
M/s. Wellvate LabsW.P.(C) No.17515 of 2007
M/s. Almonard Pvt. Ltd.W.P.(C) No.17521 of 2007
M/s. Aashirwad Filling StationW.P.(C) No.17522 of 2007
M/s. Onkarmal AgrawalW.P.(C) No.17530 of 2007
M/s. Gopal FuelsW.P.(C) No.17532 of 2007
M/s. Dharanidhar Sahu and PartnersW.P.(C) No.17533 of 2007
W.P.(C) No.6515 of 2006
And
W.P.(C) No.9477 of 2004, W.P.(C) Nos. 6516, 6517, 6518, 6519, 6896, 8185, 8186, 8187, 8188, 8625, 8874, 9514, 9515, 9516, 9792, 9946, 9947, 10727, 10728, 10997, 11826, 11827, 12274, 13316, 13935, 15331, 15542, and 15663 of 2006, W.P. (C) Nos. 111, 112, 113, 114, 115, 116, 117, 118, 165, 166, 167, 652, 861, 1021, 1461, 1598, 1601, 1602, 1603, 1604, 1605, 1609, 1884, 2083, 2203, 2248, 2321, 2415, 2416, 2716, 2717, 3019, 3048, 3049, 3098, 3224, 3404, 3406, 3407, 3408, 3711, 3858, 3859, 3877, 3878, 4021, 4244, 4245, 4246, 4337, 4338, 4339, 4340, 4341, 4670, 4676, 4677, 4835, 4836, 4837, 4838, 4840, 4841, 4902, 4903, 4904, 4905, 4906, 5051, 5052, 5275, 5276, 5311, 5749, 5750, 5821, 5825, 5826, 5990, 5991, 5992, 5993, 5994, 5995, 5996, 5997, 6207, 6770, 6900, 7105, 7111, 7112, 7246, 7247, 7321, 7322, 7336, 7479, 7480, 7573, 7574, 7575, 7576, 7577, 7578, 7821, 8096, 8098, 8442, 8443, 8602, 8729, 8730, 8917, 8918, 9088, 9139, 9703, 10211, 10515, 10516, 10619, 10620, 11037, 11622, 11712, 11713, 11714, 11715, 11716, 11717, 11865, 12036, 12131, 12207, 12268, 12346, 12375, 12376, 12377, 12378, 12379, 12498, 12551, 12553, 12555, 12765, 12839, 12840, 13481, 13545, 13550, 13551, 13552, 13553, 13554, 13555, 13556, 13557, 13558, 13559, 13560, 13739, 13789, 13790, 13791, 13887, 13888, 13928, 13981, 13982, 13983, 13984, 13985, 13986, 13987, 13997, 13998, 14000, 14001, 14002, 14003, 14004, 14005, 14006, 14026, 14028, 14029, 14031, 14033, 14034, 14036, 14171, 14172, 14173, 14174, 14181, 14262, 14264, 14274, 14275, 14276, 14277, 14278, 14279, 14281, 14283, 14324, 14346, 14371, 14385, 14431, 14596, 14598, 14601, 14652, 14769, 14808, 14811, 14812, 14813, 14815, 14816, 14817, 14818, 14819, 14823, 14824, 14825, 14858, 14861, 14863, 14866, 14868, 14870, 14871, 14873, 14875, 14876, 14877, 14878, 14879, 14881, 14988, 14998, 15198, 15205, 15247,
15248, 15249, 15250, 15251, 15252, 15253, 15254, 15327, 15329, 15330, 15331, 15332, 15333, 15420, 15421, 15469, 15475, 15476, 15477, 15478, 15510, 15511, 15512, 15517, 15624, 15625, 15645, 15787, 15788, 15789, 15790, 15804, 15805, 15812, 15813, 15815, 15827, 15828, 15891, 15892, 15893, 16072, 16148, 16169, 16170, 16171, 16172, 16746, 16747, 16748, 16798, 16917, 16918, 16919, 16920, 16921, 16962, 16963, 16964, 17062, 17384, 17385, 17387, 17388, 17451, 17464, 17515, 17521, 17522, 17530, 17532 and 17533 of 2007
Decided on 18th February, 2008.
For Petitioners:Dr. Devi Prosad Pal, Sr. Advocate and
M/s. Bigyan Ku. Sharma, R. K. Sahoo, A. K. Mohapatra and B. Mohanty with him
M/s. Y. Das, N. C. Mohanty, R. Sahoo-3, B. P. Mohapatra, B. Panda, P. K. Dhal and A. K. Biswal
M/s. S. C. Lal, S. Lal and A. Garwal
M/s. B. P. Mohanty, N. Paikaray, R. P. Kar, A. N. Ray, M. K. Badu and A. Das,
M/s. Bibek Mohanti, S. K. Mishra, K. C. Kar, S. S. Patra, S. K. Jena and G. C. Sahoo
Mr. A. K. Ganguly, Sr. Advocate and
M/s. G. Rath, A. K. Parija, S. P. Sarangi, B. C. Mohanty, P. P. Mohanty and P. K. Dash with him
M/s. Jayant Das, A. N. Das, A. N. Patnaik, A. N. Sarkar, R. K. Mohapatra and D. R. Ray
M/s. V. Kedia and S. S. Ray,
M/s. D. K. Dwibedi, S. K. Roy,
Choudhury R. Patra and D. K. Sahu
M/s. B. Pal, A. Pal and B. P. Mohapatra,
Mr. S. J. Pradhan
M/s. P. K. Patnaik, B. Sahoo and A. Tripathy,
M/s. Sidhartha Ray, S. Dey and D. K. Dash
M/s. Jagabandhu Sahoo, N. K. Rout and C. R. Dash
M/s. Arup Kumar Panda, L. K. Acharya, S. Kanungo, S. Patt¬nayak, S. Nayak and B. B. Dash
M/s. S. C. Pani, K. C. Majhi, S. K. Patel and M. R. Mohanty,
M/s. R.Chimanka and J. Singh,
M/s. H. S. Mishra, A. K. Mishra and T. K. Sahu
M/s. Damodar Pati and S. K. Mishra,
M/s. Sanjit Mohanty, S. Mohanty, D. K. Mohanty and N. K. Das
M/s. S. K. Das, M. K. Das and A. Mohanty
M/s. T. K. Patnaik, S. Patnaik and A. Patnaik
M/s. S. K. Acharya, N. C. Das and S. K. Mohanty,
M/s. Deptendu S. Ray, S. Ray, P. K. Mishra, S. Mohanta and K. K. Sahu
M/s. Satyajit Mohanti, R. R. Swain and P. K. Mudul
M/s. S.Kanungo, Ch. S. Mishra, R. N. Patnaik, N. R. Mohanty
M/s. Sanjeev Udgata and S. Udgata
M/s. C. R. Swain, C. R. Swain, P. K. Patnaik, B. Sahoo, A. Tripathy and B. Mohanty,
M/s. Rajesh K. Tripathy, C. Panda, B. P. Kar and N. K. Panda
M/s. Jayadev Sengupta, D. K. Panda, G. Sinha, A. Mishra and S. Mishra
M/s. G. Mukherjee, P. Mukherjee,
S. C. Panda, M. R. Barik, B. Mishra and S. Patra
M/s. Rajib Rath, D. Mishra and J. Dash
M/s. M. R. Sarangi, D. S. Ray,
P.K. Mishra, K. K. Sahu and M. K. Mishra
M/s. Amitav Das and H. K. Mhali
M/s. M. S. Raman, P. K. Mishra and D. P. Mohanty
M/s. M. P. Jena
M/s. A. K. Malick, S. Mishra and M. R. Mohanty
M/s. Subash Ch. Puspalaka, S. K. Paria and A. K. Sahu
Mr. Satya Ranjan Pati
M/s. Arup Ku. Nanda, S. Patnaik, L. K. Acharya, S. S. Nayak and B. R. Das
M/s. Rajen Mohapatra, A. Das and C. K. Mohanty
For Opp. Parties:Mr. Jagannath Pattnaik, Sr. Advo¬cate and Mr. Ashok Mohanty
Sr. Standing Counsel (CT)
Headnote:ORISSA ENTRY TAX ACT, 1999 - Constitution of India - Arts. 301, 304 - Validity of Orissa Entry Tax Act, 1999 - Declaration as ultra vires of Constitution - If the State has followed the provisions of Clause (b) of Art. 304 and obtained the previous sanction of the President, the tax can be imposed even if it is discriminatory - Art. 301 of the Constitution guarantees free flow of trade, commerce and intercourse throughout the territory of India - Any action of the State restricting free flow of trade, commerce and intercourse would amount to infringement of Art. 301 - State has no jurisdiction to impose tax on such goods imported from outside and are not manufactured within the State of Orissa - For this the Act cannot be declared ultra vires - Held, it cannot be said that the Orissa Entry Tax Act is ultra vires the Constitution - State has the following three alternatives to impose a levy or tax which would not be violative of Art. 301.
(i)if the levy imposed is compensatory in nature and facially or patently indicates the quantifiable data on the basis of which the compensatory levy or tax is sought to be levied and the Act facially indicates the benefits which is quantifiable or measura¬ble and the proportionality of the quantifiable benefits and should be in the form of reimbursement/recompense for the quanti¬fiable and measurable benefits to be provided to its payers or trades people;
(ii)if the tax is levied under clause (a) of Article 304 but subject to conditions given therein that such levy or tax on goods would not result in discrimination between the goods im¬ported from other States and similar goods manufactured or pro¬duced within the State entering into a local area. However, the scope of clause (a) of Article 304 is limited to the extent that the State cannot impose tax on the goods imported from other States and are not manufactured or produced within that State;
(iii)if the tax is imposed following the provisions of clause (b) of Article 304 meaning thereby that the previous sanction of the President has been obtained in imposing the tax.
Admittedly in enforcing the Orissa Entry Tax Act, previous sanction of the President was not obtained and therefore the Act cannot be said to be in accordance with clause (b) of Article 304. We have already held in a batch of cases leading case of which was O.J.C. No.1241 of 2000 that the Orissa Entry Tax is not compensatory or regulatory in nature and that the payment of entry tax is not reimbursement/recompense for the quantifiable and measurable benefits provided to its payers. Therefore, if we do not consider article 304 clause (a) or (b) certainly the Orissa Entry Tax would tantamount to infringement of article 301.
The State has taken the plea that the Orissa Entry Tax Act has been enacted under clause (a) of article 304 of the Constitution. Therefore, as discussed above, no tax can be im¬posed on those goods imported from outside the State which are not manufactured or produced in the State of Orissa. However, we do not find any discrimination in the provisions of the Act between the goods imported from outside the State and those manu¬factured or produced in the State of Orissa and are brought into the local area within a State. In this regard, the definition of ‘entry of goods’ given in clause (d) of Section 2 is relevant which shows that there is no discrimination between the goods produced or manufactured within the State of Orissa or imported from outside and are brought within the local area. The rate of tax imposed under the Act or the Rules are also applicable uni¬formly on the goods imported from outside or goods manufactured within the State which are brought into a local area. Therefore, it cannot be said that the Orissa Entry Tax Act is not made under clause (a) of article 304 of the Constitution. However, the State has no jurisdiction to impose tax on such goods imported from outside and are not manufactured within the State of Orissa. Therefore, the opposite parties may make scrutiny of the same and not realize entry tax on such goods but for this the Act cannot be declared ultra vires.
Therefore, in our opinion, the contention raised by Shri Jagannath Patnaik, learned Senior Advocate appearing for the State, to the effect that the Orissa Entry Tax Act has been enacted following the provisions of Article 304 (a) of the Con¬stitution is sustainable in the eye of law and, therefore, it cannot be said that the Orissa Entry Tax Act is ultra vires the Constitution. (Paras 18 to 32)
Referred to :
1.1995 (Supp.) 1 SCC 673 :
M/s. Bhagatram v. Commission¬er...2
2.1996 (9) SCC 136 : State of Bihar v. Bihar...2
3.2006 (4) SCALE 300 : Jindal v. State of Haryana...2
4.AIR 1961 SC 232 : Atiabari v. State of Assam...5
5.AIR 1962 SC 1406 : Automobile v. State of Rajasthan...5
6.(2003) 8 SCC 60 : Jindal v. State of Haryana...6
7.(2006) 7 SCC 241 : Jindal v. State of Haryana...6
8.AIR 1966 SC 1686 : Kalyani v. State...8
9.(1996) 11 SCC 39 : Shree v. State of J & K...8
10.(1980) 4 SCC 697 : State of Karnataka v. Hansa...9
11.AIR 1983 SC 1019 : M/s. Hoechest v. State of Bihar...9
12.(1976) 38 STC 565 (SC) :
V. Guruviah v. State of Tamil Nadu...17
JUDGMENT
I.M. QUDDUSI, J. — In these writ petitions, the petitioners have interalia challenged the validity of Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999). The Act was enacted by the State Legislative under Entry 52 of List-II of 7th Schedule to the Constitution of India, which came into force with effect from 1.12.1999. Earlier a batch of writ petitions was filed before this Court challenging the validity of the Act. This Court de¬clined to strike down the Act as ultra vires with the following directions.
(1) Unless the basic ingredients, i.e. Entry of scheduled goods for the purpose of consumption, use or sale into a local area of the State are satisfied, the provisions of the Orissa Entry Tax Act, 1999 shall not be attracted;
(2) The goods which enter into a local area/areas only for the purpose of transit will not be subject to entry tax; and
(3) Every manufacturer of scheduled goods under Section 26 of the Orissa Entry Tax Act shall collect by way of Entry Tax amount equal to the tax payable on the value of the finished products under Section 3 of the Act from the buying dealer either directly or through an intermediary only if the scheduled goods sold are intended for entry into any local area of the State for the purpose of consumption, use or sale.
2. While deciding the cases, the Division Bench of this Court relied on various decisions of the apex Court including the decision in M/s. Bhagatram Rajeevkumar v. Commissioner of Sales Tax, M.P. and others (1995 (Suppl.) 1 SCC 673) and State of Bihar and Others v. Bihar Chambers of Commerce and Others (1996(9) SCC 136). Some of the writ petitioners of those writ petitions pre¬ferred SLP before the Hon’ble apex Court which was converted into civil appeal, which was initially taken up along with the Civil Appeal No.3453 of 2002, M/s. Jindal Stainless Ltd. & anor. v. State of Haryana and Ors. and other connected matters. As the two Judge Bench of the apex Court doubted the correctness of the views expressed in M/s. Bhagatram Rajeevkumar v. Commissioner of Sales Tax, M.P. and others which was relied on in a subsequent decision in State of Bihar and others v. Bihar Chambers of Com¬merce and others (supra), the matters were referred to a large Bench and, therefore, the Constitution Bench heard and decided the issues in Jindal Stainless Ltd. and another v. State of Har¬yana & Ors. (2006(4) SCALE 300) holding that the decision in Bhagatram’s case followed in the case of Bihar Chamber of Com¬merce (supra) was not good law. The Constitution Bench concluded as follows :
“In our opinion, the doubt expressed by the referring Bench about the correctness of the decision in Bhagatram’s case 1995 Supp.(1) SCC 673 followed by the judgment in the case of Bihar Chamber of Commerce (1996) 9 SCC 136 was well-founded.
We reiterate that the doctrine of “direct and immediate effect” of the impugned law on trade and commerce under Article 301 as propounded in Atiabari Tea Co. Ltd v. State of Assam, AIR 1961 SC 232 and the working test enunciated in Automobile Trans¬port (Rajasthan) Ltd. v. State of Rajasthan, AIR 1962 SC 1406 for deciding whether a tax is compensatory or not vide para 19 of the report, will continue to apply and the test of “some connection” indicated in para 8 of the judgment in Bhagatram Rajeevkumar v. Commissioner of Sales Tax, M.P. 1995 Supp (1) SCC 673 and fol¬lowed in the case of State of Bihar v. Bihar Chamber of Commerce (1996) 9 SCC 136 is, in our opinion, not good law. Accordingly, the constitutional validity of various local enactments which are the subject matters of pending appeals, special leave petitions and writ petitions will now be listed for being disposed of in the light of this judgment.”
3. Thereafter the Two Judge Bench of Hon’ble apex Court comprising of Hon’ble Dr. Justice A. Pasayat and Hon’ble Mr. Justice S. H. Kapadia observed that the basic issue in all the appeals revolves round the concept of compensatory tax and the High Courts do not appear to
