2025 (11) TMI 851

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..... Raghavendra P. Shanker, A.S.G., Mr. Prasenjeet Mohapatra, AOR, Mr. Ruturaj Satpathy, Adv., Mr. Pratyush Sachan, Adv., Ms. Pallavi Mishra, Adv. ORDER PER IA No. 136855/2025 in Civil Appeal No. 5675/2024:- 1. The original appellant viz. M/s. Shree Bharat Motors Limited has preferred this Interlocutory Application in Civil Appeal No. 5675/2024 seeking the following reliefs:- "(a) Direct stay of operation of the Notice of Attachment as issued by the Joint Commissioner Sales Tax, Bhubaneswar-I Circle in Form E-9 dated 15.05.2025 vide ANNEXURE A/5; (b) Pass such other and/or further Order(s) as this Hon'ble Court may deem fit and proper in the present facts and circumstances of the present case." 2. We heard Mr....

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.... Ltd, Bhubaneswar pursuant to the orders of the Hon'ble Orissa High Court in W.P (C) 21007 of 2017 dated 02.01.2020 passed in a batch of cases. The petitioner requests for grant of installments to pay the outstanding entry tax dues (principal and interest). 2. This petition is in pursuance to the orders of the Hon'ble High Court of Orissa in W.P(C) No. 21007 of 2017 dated 02.01.2020 whereby Hon'ble High Court directed the petitioners to implement the final order and judgment of Hon'ble Apex Court dated 28.03.2017 arising in State of Odisha and Ors. vs. Reliance Industries Ltd. and Ors., SLP (C) No. 14454 to 14778 of 2008. The Hon'ble Supreme Court in their Nine Judges Bench overruled the ratio of Kalyani Stores ....

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....ourt in filing returns, the authority is not competent to levy admitted, and since the dealer had complied with the interest. He, further, contended that the Hon'ble Court had clanfred while passing the interm order that the amount so deposited were to be treated as "deposit and not tax He also submitted that the dealer-petitioner is under severe financial stress and is unable to discharge ANER Othe outstanding arrear dues therefore, he pleads to be viewed leniently and to allow it to pay the outstanding principal entry tax dues amounting to Rs. 7,35,73,932/- in easy installments. 4. I have carefully gone through the averments of the petitioner. At the present moment. law on Entry Tax has been fully settled by the Hon'ble S....

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....ent of the arrear entry tax is as follows: The dealer-petitioner has paid an amount of Rs. 3,05,83,932/- out of Rs. 10,41,57,864/- Therefore, the dealer-petitioner is directed to deposit Rs. 37,00,000/- by 30th March, 2020. The balance amount of 6,98,73,932/- is to be deposited in 60 equal monthly installments starting from 15th April, 2020 and ending on 15th March, 2025. In the event of failure on the part of the dealer-petitioner to pay two consecutive installments, the assessing officer shall be at liberty to initiate recovery proceedings as per the provisions of law. It is also clarified that the petitioner is liable to pay interest as per the Odisha Entry Tax Act, 1999 till full discharge of the principal component of....