Dipak Sahoo vs State Of Odisha And Others .... Opposite ... on 29 October, 2021
01. 1. Mr. Rath, learned counsel for the Petitioner points out that the
rejection of the Petitioner's request for shifting of the Off shop is
on the ground that it does not come with the same excise station
and, therefore, violative of Clause-4.2.14(iv) of the Excise Policy
2021-22. He submits that this is not consistent with Rule 53 (5)
of the Odisha Excise Rules, 2017 (OE Rules), which contains no
such restriction. He also seeks to rely on orders of this Court
dated 13th August, 2019 passed in W.P.(C) No.18075 of 2018
(Ashutosh Das v. State of Odisha), dated 30th April, 2019 in
W.P.(C) No.3409 of 2016 (Narendra Kumar Sahoo v. State of
Odisha) and dated 24th August, 2017 in W.P.(C) No.15452 of
2017 (Prakash Kumar Kar v. State of Odisha) and judgment of
this Court in Kshamanidhi Samal v. State of Odisha (2016) 1
Page 1 of 2
OLR 748 to urge that the request for shifting could not have been
rejected on the above ground.