IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 7583 of 2026 M/s. Trishakti Engineering Works, Keonjhar …. Petitioner Mr. S.P. Deo, Advocate -versus- 1. State of Odisha 2. Executive Officer, Barbil Municipality, Barbil, Keonjhar 3. Barbil Municipality, Represented through its Executive Officer, Barbil, Keonjhar …. Opposite Parties Mr. M.R. Mohanty, AGA CORAM: JUSTICE V. NARASINGH Order No. ORDER 13.03.2026 01. 1. Heard learned counsel for the Petitioner and learned counsel for the State. 2. This writ petition has been filed assailing the final notice dated 16.02.2026 at Annexure-2 issued by Executive Officer, Barbil Municipality (Opposite Party No.2) raising demand to the tune of Rs.1,45,550/- for the period 2018-2019 to 2025-26 towards the Holding Tax. 3. It is submitted by learned counsel for the Petitioner that no opportunity of hearing was afforded before enhancing the holding tax, which has resulted in such exorbitant demand. Admittedly, the Petitioner has not moved the authorities ventilating his grievance. 4. Considering the limited nature of grievance, this Court is of the considered view that interest of justice would be subserved, if the Petitioner is directed to make a representation to the Executive Officer, Barbil Municipality (Opposite Party No.2) raising all grounds assailing the increase in the rate of holding tax. During the course of hearing, it came to the fore that an amount of Rs.33,950/- is outstanding against the Petitioner as per the old rate. 5. Balancing equity inter se, it is directed that the Petitioner shall deposit a sum of Rs.50,000/- within a period of one week hence and shall submit a representation along with a copy of the order of this Court to the Executive Officer, Barbil Municipality (Opposite Party No.2) for reconsideration of quantification of holding tax. 6. If such a representation is made along with a copy of the order of this Court after the deposit of Rs.50,000/- as directed as above without prejudice to his right, the Opposite Party No.2 shall do well to consider the same after giving an opportunity of hearing to the Petitioner or his authorized representative and dispose of the same as expeditiously as possible preferably within a period of six weeks from the date of receipt of such representation. 7. Till disposal of such representation, no coercive action shall be taken against the Petitioner in terms of the notice dated 16.02.2026. 9. In the event the Petitioner does not deposit the amount as directed above and fails to submit representation within the timeline, it shall be open for the authorities to take action in accordance with law in terms of Annexure-2. 8. It is needless to state here that this Court has not expressed any opinion regarding the veracity of the claim in the recitals of the writ petition. 9. Accordingly, the W.P.(C) stands disposed of. (V. Narasingh) Judge Santoshi