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2026 Supreme(Ori) 363

IN THE HIGH COURT OF ORISSA AT CUTTACK
SAVITRI RATHO
Simadri Nayak – Appellant
Versus
State of Odisha (Vigilance) – Respondent


Advocates appeared:
For the Appellants :Mr. Susanta Kumar Dash, Senior Advocate with Mr. S. Priyadarsan, Advocate
For the Respondents: Mr. Srimanta Das, Senior Standing Counsel (for Vigilance)

Table of Content
1. challenge to confiscation order (Para 1 , 2)
2. details of assets and their valuation (Para 3 , 4 , 5 , 6 , 7 , 8 , 9)
3. appellants' arguments on financial hardship (Para 10 , 11 , 12 , 13)
4. objections to asset valuation and legal provisions (Para 14 , 15)
5. respondent's stance and justification for confiscation (Para 16 , 17 , 18 , 19 , 20)
6. judicial precedents on confiscation (Para 21 , 22 , 23)
7. statutory provisions guiding confiscation (Para 24)
8. court's analysis of financial implications and requirements (Para 25 , 26 , 27 , 28 , 29 , 30 , 31)
9. conclusion on stay of confiscation order (Para 32 , 33)

judgment :

Savitri Ratho, J.

The appeal has been filed challenging the judgment dated 17.02.2026 passed by the learned Authorised Officer, Special Court, Bhubaneswar in Confiscation Case No. 12 of 2015 fixing the valuation of the properties at Rs.2,50,44,029/- (Rupees two crore fifty lakh forty-four thousand twenty-nine) and directing the same to be confiscated to the Govt. of Odisha free from all encumbrances. It has also been directed that the Opposite Parties are at liberty to deposit the present market value of the properties within a period of 30 days from

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