Advocates:
['M/S PRAFULLA KU RATH', '', 'P K SAHOO', 'R N PARIJA', 'A K BEHERA', 'S K BEHERA', 'A K ROUT', 'A BEHERA', 'S K PATTNAIK', '']

Page 1 of 4

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C). No.6213 of 2015

Binodini Palo

….

Petitioner

Mr. Prafulla Kumar Rath, Advocate

-versus-

State of Odisha & Others

….

Opposite Parties

Mr. L. Samantaray, AGA

CORAM:

THE CHIEF JUSTICE

JUSTICE M. S. RAMAN

Order No.

ORDER

13.12.2022

04.

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

dated 18^th March, 2015 (Annexure-1) issued by the Odisha State

Beverage Corporation Ltd. for the period from 1^st April, 2010 to 31^st

March, 2013 basing upon the audit report in respect of ‘ON’ Shop,

Beer Parlour located at Congress Bhawan Road, Berhampur.

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