JYOSNAMAYEE BHANJA, W/O LATE BAIKUNTHA CHARAN BHANJA RESIDENT OF BADAMBADI, P.O. ARUNODAYA MARKET, P.S. MADHUPATNA, CUTTACK Vs. STATE OF ODISHA

JUDGEMENT

(1.) IN these writ petitions the petitioner is one and same person and the opposite parties are almost the same. In O.J.C. No. 1195 of 2000 the petitioner challenges the legality of closure of her "ON" shop (beer parlour) from 01.08.1999 for non -payment of purported monthly licence fees on the ground that such levy is contrary to the provisions of the Bihar and Orissa Excise Act and the Rules made thereunder and the Policy formulated by the State Government. Further prayer is made for a direction to the opposite parties to refund a sum of Rs.6,96,083/ -only to the petitioner which has been wrongly paid by her and to comply with the orders dated 27.03.1998 and 07.10.1999 passed by the Commissioner of Excise, Odisha.

(2.) IN W.P.(C) No. 565 of 2005 the petitioner has prayed for a direction to opposite parties to extend the benefits of M.G.Q. to the petitioner as per the letter dated 02.05.2001 of the Joint Secretary to Government to Excise Department, Odisha and for a further direction to the opposite parties to renew the petitioners licence on payment of licence fee on annual basis as per the order dated 17.5.2001 passed by this Court in Misc. Case No.6334 of 2001 arising out of O.J.C. No.1195 of 2000.

(3.) SINCE the relief sought and prayer made in all the above three writ petitions are interlinked and one common prayer for a direction to the opposite parties to renew the licence on payment of licence fees on annual basis treating her shop as a Beer Parlour "ON" shop, they were taken up together for hearing and are disposed of by this common judgment.