Authority: Hon'ble Miss Justice Savitri Ratho and Hon'ble Mr. Justice V. Narasingh, High Court of Orissa, Cuttack

Order Date: 12 June 2026

Case Overview

  • Petitioners: M/s. Tata Play Limited (formerly Tata Sky Limited) represented by Senior Advocate Mr. Asok Mohanty and Advocate Mr. Mukesh Panda.
  • Opposite parties: State of Odisha; Commissioner of Commercial Tax & GST, District‑Cuttack; Joint Commissioner of Sales Tax, CT & GST Circle, Bhubaneswar‑II, District‑Khordha.
  • The writ petition (W.P.(C) No.18062 of 2026) and accompanying Interlocutory Application No.10934 of 2026 were heard virtually on 12‑06‑2026.
  • The petitioner sought a stay of demand, interest and penalty under the Orissa Entry Tax Act, 1999, contending that the order rejecting his stay would render the pending second appeal before the Odisha Sales Tax Tribunal futile.
  • The revenue department’s demand notice covered the period 01‑04‑2012 to 31‑03‑2014, stating a total liability of Rs.66,66,047, broken down as:
  • Tax: Rs.8,83,002
  • Interest (under Section 7(5)): Rs.39,57,436
  • Penalty (under Section 11): Rs.18,45,609
  • The notice required payment within thirty days of receipt, failing which the amount would be recoverable as an arrear of public demand.

Final Outcome

  • The Court, after considering the submissions, held that justice required the petitioner to pay Rs.8,63,002 towards tax and interest, to be paid in three equal installments:

1. First installment due on 30‑06‑2026

2. Second installment due on 15‑07‑2026

3. Third installment due on 30‑07‑2026

  • The revenue authorities are directed to factor in the petitioner’s asserted prior payments, relying on Annexures‑9 to 11 of the writ petition, before fixing the installment amounts.
  • The realization of the penalty under the Entry Tax Act shall remain stayed until the disposal of the second appeal by the Odisha Sales Tax Tribunal.
  • The Court directed the Tribunal, which is the single bench hearing the second appeal, to dispose of the appeal expeditiously, preferably by the end of August 2026, and the parties are to cooperate.
  • The writ petition and the interlocutory application are hereby disposed of, and an urgent certified copy of this order is to be granted on proper application.

Topics: Taxation, Legal Proceedings, Court Order