JUDGMENT

K.S. Jhaveri, C.J. - By way of the writ petition filed in the year 2008, the petitioner-company has challenged the demand notice dated 18.07.2008 (Annexure-15) issued by the Collector, Nabarangpur and letter dated 06.06.2008 (Annexure-14) issued by the Superintendent of Excise, Nabarangpur, whereby the petitioner was called upon to deposit Rs.3,10,31,180/- towards transportation of Menthanol for the years 2005-06 and 2006-07.

In writ petition which was filed in the year 2007, the petitioner has challenged the demand notice dated 30.03.2006 (Annexure-3) issued by Collector, Nabarangpur and the subsequent letters dated 22.05.2006, 22.06.2006, 05.07.2006 and 19.07.2006 (Annexures-5, 7, 8 and 9) issued by the Superintendent of Excise, Nabarangpur, whereby the petitioner was called upon to deposit the arrear dues.

The alternative prayer of the petitioner, in both the writ petitions, is to declare the Govt. Notification No.49749 Ext. dated 24.07.1965 ultra vires.

2. Since the issues involved in both the writ petitions are common, these are taken up together for final hearing