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2025 Supreme(Ori) 255

IN THE HIGH COURT OF ORISSA AT CUTTACK
SANJAY KUMAR MISHRA
Arcelor Mittal Nippon Steel India Ltd. – Appellant
Versus
State of Odisha – Respondent


Advocates Appeared:
For the Petitioner: Mr. S.K. Dash, Sr. Adv. assisted by Mr. A. Pattnaik, Adv.
For the Opposite Parties : Mr. P.P. Behera, ASC

JUDGMENT :

S.K. Mishra, J.

1. The writ petition has been preferred assailing the Order dated 09.02.2023, so also Order dated 06.07.2023 passed by the Certificate Officer (Opposite Party No. 5) in Certificate Case No.01 of 2023, vide which the arrear electricity duty amounting to Rs.40,49,15,126/- was held to be recoverable from the Certificate Debtor, i.e., the Petitioner- Company, for alleged non-payment of dues pertaining to electricity duty relating to its Power Plant at Bijayachandrapur, Paradeep. That apart, the Certificate of Public Demand dated 09.02.2023, Demand Notice dated 20.07.2023 and Demand Notice dated 04.11.2023, and other consequential Demand Notices issued thereafter are also under challenge. The Petitioner also seeks for a direction to the Opposite Parties to consider and decide its representation dated 10.07.2023, seeking waiver from further proceedings.

2. The factual matrix involved in the present lis, as detailed in the writ petition, is that the electricity duty is allegedly outstanding against the Petitioner, particularly for the period prior to 29.01.2021, following the acquisition of the generating assets of M/s Essar Power Orissa Ltd., shortly hereinafter “

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