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2024 Supreme(Ori) 404

IN THE HIGH COURT OF ORISSA AT CUTTACK
B.R.SARANGI, G.SATAPATHY
Shankuntala @ Shakuntala Sahoo – Appellant
Versus
State of Odisha – Respondent


Advocate Appeared:
For the petitioner:Mr. P.K. Rath, M/s. S. Rath, A. Behera, S.K. Behera, S. Das, P.K. Basantia, A. Rout, C. Purohit, A. Mohanty & V. Mishra, Advocates
For the Opp. parties :Mr. P.K. Muduli, Addl. Government Advocate

Table of Content
1. petitioner challenges excise order. (Para 1 , 2)
2. petitioner's argument on compounding penalties. (Para 3 , 4)
3. court reviews the provisions of the odisha excise act. (Para 5 , 6 , 7 , 9)
4. court emphasizes jurisdiction authority under law. (Para 10 , 11 , 15)
5. alternative remedy cannot preclude writ jurisdiction. (Para 12 , 13 , 14)
6. court quashes unlawful orders and remits matter. (Para 18 , 19)

JUDGMENT :

2. The factual matrix of the case, in brief, is that the petitioner was issued with a license to operate IMFL “ON” shop in the name and style “New Millan IMFL Restaurant” over Plot No.440/1649 and Plot No.440/2264 under Khata No.212/1922 and Khata No.212/1505 of Mouza-Birakishorepur, Athgarh in the district of Cuttack. The said license was initially granted to the petitioner for the period from 01.04.2023 to 31.05.2023 and subsequently, it was renewed up to 31.03.2024.

2.2. Opposite party no.2 fixed the date of hearing to 09.01.2024 by issuing notice dated 28.12.2023. But, it is claimed that opposite party no.2, without considering the representation and without giving any findings on the explanation of the petitioner, passed the impugned order dated 19.02.2

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