Advocates:
['M/S ARUN KU PATRA', '', 'B SHADANGI', 'M/S S K JENA', '', 'R C BEHERA', 'A R MOHANTY', 'C R DASH']

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IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 5367 of 2016

Debendra Kumar Sahoo

….

Petitioner

Mr. Arun Kumar Patra, Advocate

-versus-

State of Odisha and others

….

Opposite Parties

Mr. Debakanta Mohanty

Additional Government Advocate for State

Mr. S.K. Jena, Advocate

CORAM:

THE CHIEF JUSTICE

JUSTICE M.S. RAMAN

ORDER

06.12.2022

Order No.

04.

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

dated 9^th March, 2015 (Annexure-4) issued by the Odisha State

Beverage Corporation Ltd. for the period from 29^th December, 2008

to 27^th January, 2009 basing upon the audit report in respect of

Country Spirit Shops located at Chandrabhaga and Nayahat.

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