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2009 (3) TMI 955 - ORISSA HIGH COURTEntitlement for tax exemption under the Industrial Policy Resolution, 1986 - Whether writ petition has been filed without exhausting the statutory remedy of appeal as provided under the Orissa Sales Tax Act, 1947? - Whether in law, this court in writ jurisdiction can pass any order in contravention of the statute and further whether this kind of order amounts to amending the legislation itself only for giving benefit to an individual person? Held that:- In the instant case a special status seems to have been conferred upon the petitioner-assessee by a judicial order of this court dated September 13, 2001 in O.J.C. No. 11672 of 2001, whereby the present petitioner was granted liberty to approach this court directly, if the assessment order raised any demand against the petitioner. No reason has been noted in the order as to why the court conferred such "special status" on a particular assessee, as it clearly exhibits hostile discrimination to similarly situated assessees who had not-been given similar opportunity to approach this court directly against the assessment order without approaching the appellate forum provided under the statute. No cogent reason could be given by Mr. Sahoo, learned counsel for the petitioner, as to under what circumstances such special status has been conferred on the petitioner-assessee by this court. It seems to be an inadvertent mistake committed by this court. Petition dismissed. The petitioner is given liberty to approach the appellate forum within a period of three weeks from today
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