IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.1096 of 2025 M/s. Firewatter Distilleries Pvt. Ltd., Rayagada …. Petitioner Represented By Adv. – Mr. B.P. Das, Advocate -versus- State of Odisha and others …. Opposite Parties Represented By Adv. – Mr. U.C. Behura, AGA CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO ORDER 15.01.2025 1. Mr. Das, learned advocate appears on behalf of petitioner and submits, under challenge is demand dated 2nd January, 2025 in respect of liquor not removed from the warehouse. He relies on rules 98 and 99(7) in Odisha Excise Rules, 2017 to submit, no transport pass was issued but demand made for omission to remove. He seeks interference. 2. Mr. Behura, learned advocate, Additional Government Advocate appears on behalf of State and draws attention to letter Order No. 01. dated 27th November, 2024 written by petitioner to the Superintendent. Part of the text of said letter is reproduced below. “In obedience to the subject citied above, I request you to kindly grant permission for destruction of IMFL stock in bonding-warehouse of M/s.Firewatter Distilleries (p) Ltd,. The stock has already expired and lying in since long time period as well as unfit for human consumption as reported by the Chemical examiner, STDRL, Bbsr, Odisha. We have plan for production of IMFL but there is no space to keep new production of IMFL in the warehouse. We shall obey the court order or decision and pay related dues as per law. So we earnestly request you to pass an order for destruction of the following IMFL Stock of the unit as your end.” Mr. Behura submits further, the demand was made by excess of ₹1/- per London Proof Litre (LPL). State will raise rectified demand on petitioner. For the purpose impugned demand is set aside and quashed. 3. The writ petition is disposed of. (Arindam Sinha) Judge (M.S. Sahoo) Judge Jyoti Designation: Jr. Stenographer