SRIKRISHNA TIMBERS Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE petitioner carries on business in timber in the State of Orissa by taking leases of coupes put to auction by the Government. It has filed this writ application challenging the vires of proviso to section 5 (2) (A) (a) (ii) of the Orissa Sales Tax Act and for a mandamus directing the opposite parties to forbear from giving effect to the provision contained in Orissa Act 24 of 1979 and for other reliefs.

(2.) COUNSEL for the parties at the hearing agreed that we should dispose of the writ application in the same terms as this Court decided writ applications of similar nature, namely, O. J. C. Nos. 868-872 of 1980, vide judgment dated 19th August, 1987 (Lavji Jivraj v. State of Orissa [1988] 70 STC 8 ). In the aforesaid judgment, this Court drew attention of the authorities to the decision of the Supreme Court in State of Orissa v. Titaghur Paper Mills Company Limited [1985] 60 STC 213; AIR 1985 SC 1293 and directed the concerned Divisional Forest Officer to determine the liability of the party afresh, without deciding the validity of the provision contained in the proviso to section 5 (2) (A) (a) (ii) of the Orissa Sales Tax Act. So do we. We, therefore, direct that the demand notices as per Memo No. 6486 dated 11th September, 1980 and Memo No. 5913 dated 19th July, 1980 issued by the Divisional Forest Officer, Nayagarh, as per annexure 3 series shall stand withdrawn. The Divisional Forest Officer (opposite party No. 5) shall re-examine the matter and determine the liability, if any, of the petitioner after giving it an opportunity of hearing.