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Judgment
W.P.(C) No. 13491 OF 2024 & I.A. No.7264 of 2024
This matter is taken up through hybrid mode.
The Petitioner in this writ petition prays for a direction for early disposal of the revision filed under Section 6(3) of the Odisha Excise Act, 2008 (for brevity ‘the Act’) pending before the State Government in the Excise Department.
Mr. Patra, learned counsel for the Petitioner submits that challenging the order dated 6th May, 2024 (Annexure-7) passed by the Excise of Commissioner, Odisha in Excise Misc. Case No.4 of 2024, the Petitioner has filed a revision under Section 6(3) of the Act, which is pending before the State Government in the Excise Department. Although the revision is pending since 9th May, 2024, but no step has yet been taken by the State Government for its disposal in accordance with law. Due to pendency of the revision, the Petitioner is seriously prejudiced.
It is further submitted that although the revision has been sent through the Registered Post, but the Petitioner has not yet been communicated with the registration number of the said revision. He, therefore, prays for a direction for registration of the revision case and for its early disposal.
Mr. Pattanaik, learned Advocate General In-Charge submits that if the revision case is still pending before the State Government, it will be disposed of in accordance with law.
Taking into consideration the submissions made by learned counsel for the parties, this Court without expressing any opinion on the merits of the case of the Petitioner in the revision, disposes of the writ petition with a direction to the State Government to register the revision case, if not registered yet within a period of seven days from the date of production of certified copy of this order and take steps for its disposal as expeditiously as possible preferably within a period of two months therefrom following due procedure of law.
It is made clear that during pendency of the revision case before the State Government, no coercive measure for recovery of outstanding dues pursuant to the demand notice No.4710 dated 17 th May, 2024 and demand notice No.4717 dated 18th May, 2024 (Annexure-1 to I.A. No.7264 of 2024) issued by the Superintendent of Excise, Cuttack shall not be given effect to.
Urgent certified copy of this order be granted on proper application.
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