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2026 Supreme(Ori) 647

IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, MURAHARI SRI RAMAN
Omega Enterprises – Appellant
Versus
State of Odisha – Respondent


Advocates Appeared:
For the Appellant : Soma Patnaik
For the Respondent: Aishwarya Dash

Table of Content
1. challenge to validity of additional charges (Para 1 , 2)
2. defence on maintainability of writ petition (Para 3 , 4 , 5)
3. court's discretion on writ entertainability (Para 6 , 7 , 8)
4. restricted applicability of rules to government organizations (Para 9)
5. imposition of charges must align with law (Para 10 , 11)
6. quashing of illegal demand notices (Para 12 , 13)

JUDGMENT :

HARISH TANDON, CJ.

1. The petitioner has challenged the several demand notices issued by the authorities claiming the additional charges in respect of Sarandamal Stone Quarry solely on the ground that the foundation of the levy of the additional charges taking shelter under Rule 39 of the Odisha Minor Mineral Concession Rules, 2016 (for short “the OMMC Rules”) is per se illegal.

2. Undisputedly, on the basis of an application of the petitioner, the lease of the said Sarandamal Stone Quarry under Lakhanpur Tahasil was executed in favour of the petitioner for a period of five years from the year 2018 to 2023. The petitioner observed all the formalities and the paraphernalia, required in execution of the lease deed to operationalize the Stone Quarry, including the payment of additional charges conte

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