GADADHARA PARIDA Vs. STATE OF ORISSA AND FIVE

JUDGEMENT

(1.) BOTH the writ petitions are taken up together for disposal, as they arise out of the same transaction.

(2.) IN both the writ petitions legality of special audit report concerning clearance sale -cum -exhibition held during the period from 16.03.2001 to 11.10.2002 and accounts of its five agency sale depots in Calcutta and one at Durgapur covering the period up to 31.03.2004 is impugned in these writ petitions, both on merit and on technicalities.

(3.) MR . Pitambar Acharya, learned counsel for the petitioner in W.P.(C) No. 4353 of 2006, besides assailing the audit report on merit, submits that the audit has been conducted in gross violation of Section 62 (1) (iii) of the Act and Rule 58 -A of the Rules made thereunder.