JUDGMENT

A. K. GANGULY, C.J. : All these five writ petitions were heard together as common questions of fact and law are involved. This judgment decides all these cases. In all these writ peti¬tions, the show cause notices dated 15.9.2003 for imposing penal¬ty under the Central Sales Tax (Orissa) Rules, 1957 and the orders dated 30.9.2003 by which penalty was imposed for non-compliance with the notices dated 15.9.2003 are challenged.

2. The main ground of challenge is that such levy of penalty is in violation of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as ‘SICA’) and also in utter disregard of an interim order dated 8.12.2003 which was passed by this Hon’ble Court in W.P.(C) No.11691/03.

3. The relevant facts of the case are discussed below :

The petitioner-company M/s. Balasore Alloys Limited, former¬ly known as Ispat Alloys Limited, is a registered company under the Companies Act. Its name has been registered as a dealer under the Orissa Sales Tax Act, 1947 (in short, ‘OST Act’) and also under the Central Sales Tax Act, 1956 (in short, ‘CST Act’). The said company was assessed under the CST Act for the assessment year 199