JUDGMENT

1. The challenge in the present petition is to a demand raised by the Odisha State Beverages Corporation Limited by a communication dated 18th March 2015 recovering the amounts, set out in the Annexure to the said communication, from the account of the Petitioner for the period 1st April 2010 to 31st March 2013 on the basis of an audit report.

2. It is stated that the issue involved in this case is covered by the ratio decided by this Court on 24th August, 2018 in W.P.(C) No. 5679 of 2015 and a batch of writ petitions. The relevant portion of the said order reads as follows:

'It appears from the submissions made at the bar and from the records that the method adopted by the authorities is firstly to determine the price at which various excisable products will be procured into the State of Odisha from the manufacturers/suppliers. Thereafter, they determine the rate at which such goods are to be sold to retailers (after including profit of margin therein for 'OSBCL') and thirdly they also indicate at what maximum retail price (MRP) that a retailer can sale the product. These three determinations are done by a committee formed by the State known as the Price Fixation Committee (