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IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 6636 of 2015

Amit Raj and Others

&.

Petitioners

Mr. Arun Kumar Patra, Advocate

-versus-

State of Odisha and Others

&.

Opposite Parties

Mr. Debakanta Mohanty, Addl. Govt. Advocate

CORAM:

THE CHIEF JUSTICE

JUSTICE M.S. RAMAN

Order No.

ORDER

16.11.2022

05.

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

dated 18^th March, 2015 (Annexure-3) 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 reports submitted by

Superintendent of Excise, Angul in respect of IMFL OFF Shops

located at Handapa Bazar, Talcher No.II, Talabeda, Gadasantri and

Tikarpada.

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

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