IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.10027 of 2026 M/s. Snow World Marine Exports Pvt. Ltd., Balasore …. Petitioner Mr. A.C. Panda, Adv. -versus- State of Odisha and Others …. Opp. Parties Mr. S.P. Das, ASC CORAM: JUSTICE BIRAJA PRASANNA SATAPATHY Order No ORDER 02.05.2026 03. 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical) Mode. 2. Heard learned counsel appearing for the parties. 3. The present Writ Petition has been filed inter alia with the following prayer: - “It is therefore prayed that : (a) The Writ Petition may be admitted and notice may be issued to the 0pp. Parties to show cause as to why the alleged demand letter dtd. 06.01.2026 & 26.02.2026 under Annexure-3 & 5 respectively shall not be quashed and the petitioner shall not be permitted to avail the benefit uninterruptedly till the period granted to it i.e. 13.04.2028. p. 2 p. 2 (b) If the Opp. Parties tail to show cause and/or show insufficient cause, the writ petition may be allowed. (c) And such other relief/reliefs to which the petitioner may found entitled to be granted in his favour.” 4. It is contended that even though petitioner is exempted from paying the dues under IPR-2015 but the demand notice under Annexure-3 and 5 has been issued by the authorities of TPNODL. It is contended that since petitioner is exempted from paying the demand in view of the aforesaid IPR, no such demand notice could have been issued. 5. On instruction, learned counsel appearing for TPNODL contended that Annexure-3 though has been issued by TPNODL, but Annexure-5 is an internal communication in which petitioner is not a party. 5.1. It is also contended that as provided under the provisions contained under the proviso to Section-8 of the Orissa Electricity (Duty) Act, 1961, in order to get such exemption from payment of electricity dues, petitioner has to move the Secretary to Govt. in the department of Energy. Proviso to Section-8 of the Act reads as follows:- “Provided that, in case of any dispute relating to exemption of electricity duty as an incentive under different Policy Resolutions of the State Government, such dispute shall be referred to the Secretary to Government, Energy Department, whose decision shall be final.” p. 3 p. 3 6. Considering the submission made by learned counsel appearing for TPNODL, learned counsel for the petitioner made a submission to implead the Secretary to Govt., Energy Department, Govt. of Odisha, Bhubaneswar as Opp. Party No.5 in Court. Such a prayer is allowed. 7. Having heard learned counsel appearing for the parties, considering the submission and in view of the provisions contained under the proviso to Section-8 of the Act, this Court while disposing the Writ Petition, permits the petitioner to move appropriate application before Opp. Party No.5 with regard to the claim made in the Writ Petition. 8. The Writ Petition stands disposed of accordingly. (Biraja Prasanna Satapathy) Judge Basudev