BALASORE ALLOYS LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) ALL these five Writ Petitions were heard together as common questions of fact and law are involved. This Judgment decides all these cases. In all these Writ Petitions, the show cause notices dated 15.9.2003 for imposing penalty under the Central Sales Tax (Orissa) Rules, 1957 and the orders dated 30.9.2003 by which penalty was imposed for non -compliance with the notices dated 15.9.2003 are challenged.

(2.) THE main ground of challenge is that such levy of penalty is in violation of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as 'SICA') and also in utter disregard of an interim Order dated 8.12.2003 which was passed by this Hon'ble Court in W.P.(C) No. 11691/03.

(3.) CHALLENGING the said order of attachment W.P.(C) No. 6549/03 was filed by the Petitioner in this Court on the ground that issuance of the aforesaid attachment order is prohibited in view of the provisions of Section 22 of SICA. On that Writ Petition, a Division Bench of this Court passed the following order on 26.8.2003: