IN THE HIGH COURT OF ORISSA AT CUTTACK W.P(C ) No.6046 of 2022 Md. Masud Akram …. Petitioner Ms. S. Swain, Adv. -versus- State of Odisha and Others …. Opp. Parties Mr. P.R. Singh, Adv. (for O.P. No.2) CORAM: JUSTICE BIRAJA PRASANNA SATAPATHY Order No. ORDER 23.04.2025 03. 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical) Mode. 2. Heard learned counsel for the parties. 3. The Present Writ Petition has been filed inter alia challenging the impugned Demand Notice issued by the Barbil Municipality vide Anexure-1. 4. It is contended that Demand so made by the Municipality vide Annexure-1 since has been levied without proper appreciation and without giving an opportunity of hearing to the Petitioner, the same is not sustainable in the eye of law. It is also contended that in terms of the interim order passed by this Court on 11.03.2022, Petitioner is paying the holding tax as directed. 4.1. It is contended that since such a Demand has been raised by the Municipality without proper appreciation of the relevant provision and without giving an opportunity of hearing to the Petitioner, the same is not sustainable in the eye of law. 5. Mr. P.R. Singh, learned counsel appearing for the Municipality on the other hand contended that if the Petitioner is aggrieved by the Demand Notice so issued under Annexure-1, let him file objections to the same before Opp. Party No.2 for its consideration. It is also contended that Opp. Party-Municipality has no information as to whether the interim order has been complied with by the Petitioner or not. 6. Having heard learned counsel for the parties and considering the submission, this Court while disposing the Writ Petition, permits the Petitioner to make appropriate applications before Opp. party No.2 raising therein the objection with regard to the demand raised vide Annexure- 1. 6.1. It is observed that if any such objection will be filed by the Petitioner within a period of two (2) weeks hence, Opp. Party No.2 shall take a lawful decision on the same by giving an opportunity of hearing to one of the Petitioner within a further period of four (4) weeks. 6.2. Opp. Party No.2 shall also verify whether Petitioner in terms of the interim order passed on 11.03.2022 has paid the holding tax. If the Petitioner has complied the same, then the interim order will be extended till a fresh decision is taken, as directed. The Writ Petition accordingly stands disposed of. (Biraja Prasanna Satapathy) Judge Basudev Designation: SR. STENO