JUDGMENT

B.N. MAHAPATRA, J. : This writ petition has been filed with a prayer to quash the order dated 30.7.2011 passed under Annexure-1, rectified order dated 15.9.2011 (Annexure-6) and the order dated 30.9.2011 (Annexure-8) passed by opposite party No.2-Deputy Commissioner of Commercial Taxes (LTU), Sambalpur Range, Sambalpur under Section 9C of the Orissa Entry Tax Act, 1999 (for short, “The Act, 1999”) for the period 1.7.2006 to 31.3.2009. Annexure-1 is the audit assessment order by which tax and penalty to the tune of Rs.39,22,01,484.00 has been raised. Annexure-6 is an order of rectification of mistake passed under Section 20 of the Act, 1999 making some rectification of mistakes occurred in the audit assessment order passed on 30.7.2011. By order under Annexure-8, opposite party No.2 has rejected the petitioner’s application for rectification of the audit assessment order dated 30.7.2011.

2.Petitioner’s case in a nutshell is that it is a public limited Company incorporated under the provisions of Companies Act, 1956 having its Registered Office at 4th Floor, Tolstoy House, Tolstoy Marg, Connaught Place, New Delhi and plants at Chandigarh in the State of Punjab and at Kolkata