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IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.6181 of 2015

Dillip Kumar Rout & Others

….

Petitioners

Mr. Arun Kumar Patra, Advocate

-versus-

State of Odisha & Others

….

Opposite Parties

Mr. Debakanta Mohanty, AGA

CORAM:

THE CHIEF JUSTICE

JUSTICE M. S. RAMAN

Order No.

ORDER

09.02.2023

07.

1. The challenge in the present petition is to the demand notices

dated 25^th March, 2015 and 27^th March, 2015 (Annexure-5) issued

by the Odisha State Beverage Corporation Ltd. for the period from

1^st April, 2010 to 31^st August, 2013 basing upon the audit report in

respect of ‘IMFL ON Shops located at Akash Bar, Kings Bar, Star

Bar and Kalinga Bar.

2. Learned counsel for the petitioner states that the issue involved in

this case is covered by the ratio decided by this Court on 24th

August, 2018 in W.P.(C) No. 5679 of 2015 and a batch of writ

petitions. The relevant portion of the said order reads as follows:

“It appears from the submissions made at the bar and from

the records that the method adopted by the authorities is

firstly to determine the price at which various excisable

products will be procured into the State of Odisha