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IN THE HIGH COURT OF ORISSA AT CUTTACK
B.R.SARANGI, G.SATAPATHY
Shankuntala @ Shakuntala Sahoo – Appellant
Versus
State of Odisha – Respondent
| 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 :
DR. B.R. SARANGI, J. The petitioner, by means of this writ petition, seeks to quash the letter/order no.1935/Ex. dated 19.02.2024 under Annexure-1, by which opposite party no.2-Excise Commissioner, Odisha, Cuttack has directed to opposite party no.4-Superintendent of Excise, Cuttack to dispose of the Special Investigation Report (SIR) No.03/2023-24 drawn by the Inspector of Excise, Athgarh Range against the petitioner’s “ON” shop in the name and style “New Millan IMFL ON Shop”, Athgarh and to compound the offence by imposing fine, as well as to quash the consequential demand notice no.1749/Ex. dated 23.02.2024 under Annexure-2 issued by opposite party no.4.
2. The factual matrix of the case, in brief, is that the petitioner was issued with a license to opera
The Excise Commissioner lacked jurisdiction to compound offences under Section 75 of the Odisha Excise Act, 2008, as authority is reserved for the Collector or specific Excise Officers.
The cancellation of a license under the Odisha Excise Act, 2008 without providing reasonable notice or opportunity to be heard violates the principles of natural justice, rendering the order invalid.
The Superintendent of Taxes was authorized to compound an offence under the Assam Value Added Tax Act, despite the petitioner's claims to the contrary.
The Superintendent of Taxes had jurisdiction to compound an offence under the Assam VAT Act based on proper delegations, and the admission of offence by the petitioner affirmed the validity of the co....
Procedural lapses in the constitution of inspection teams under the Himachal Pradesh Excise Act invalidate administrative actions, emphasizing the necessity for adherence to established legal framewo....
The State Government cannot relax excise policy restrictions on shifting liquor shops outside designated areas, as it contravenes established law requiring public notification.
Suspension of a liquor license without allowing statutory time for compounding violates natural justice and statutory rights, necessitating review and compliance with procedural safeguards.
The cancellation order must contain reasons for cancellation and cannot be supplemented by subsequent explanations. Mere institution of a criminal case against a person does not automatically disqual....
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