M/S. Magnum Sea Foods LTD. Bbsr vs. State Of Odisha

The petitioner in the present writ application has questioned the constitutional validity of Section 12 of the Odisha Value Added Tax Act, 2004 (OVAT Act). It transpires from the record that challenging the vires of the same provision, the petitioner had earlier approached this Court by filing a writ petition giving rise to W.P.(C) No. 349 of 2014. It, however, withdrew the said writ application with a liberty to challenge the impugned assessment order by way of an appeal. It is an admitted fact that the petitioner has filed an appeal against the assessment order in the light of liberty granted by this Court. It has, however, filed the present writ application again questioning the vires of the same provision, which was challenged by it in W.P.(C) No.349 of 2014 and was withdrawn.

Learned counsel appearing on behalf of the petitioner submits that it is evident from the Court’s order dated 07.12.2021 passed in W.P.(C) No. 349 of 2014 that while dismissing the writ application as withdrawn, the Court had not expressed any view in the said matter. In such circumstance, he submits that the petitioner has the liberty to question again the validity of the said provision by filing the present writ application. He further submits that several writ applications are pending in which the question of the constitutional validity of Section 12 of the Odisha Value Added Tax Act, 2004 (OVAT Act) is under challenge.

In the Court’s opinion, the filing of the present writ application is an abuse of the process of the Court in the facts and circumstances. It is, accordingly, dismissed with cost of Rs.10,000/- (Rupees Ten Thousand) to be deposited by the petitioner in the account of the Orissa High Court Legal Services Committee within one month from today.