Learned counsel for the petitioner submits that the shop of the petiti
oner i.e. Mahisapat Bi-Pass IMFL OFF shop was closed down due to the instruction issued by the
Collector, Dhenkanal under Annexure-6. Prior to that, the shop of the petitioner was running
smoothly in the existing site. Learned counsel for the petitioner further submits that since b
y the order of the Collector, Dhenkanal, the shop of the petitioner was seized by the excise o
fficials after the sale hour of 31st October, 2013 and thereafter, the petitioner agitating hi
s grievance to the Collector, Dhenkanal that his shop is running over a leased plot of IDCO as
such he is not in unauthorized occupation of any Government land. He further submits that the
petitioner had made a representation to the Collector, Dhenkanal for reconsideration of licen
se of Mahisapat Bi-pass OFF shop on the ground as to whether it is situated under private land
or on Government land, the same is rejected by the Collector. Thereafter, the petitioner made
another representation but, without considering the same, the authorities concerned cancelled
the license of the petitioner for the remaining period of the year 2013-14 and the aforesaid
notice was issued demanding the amount of Rs.31,52,380/-. It is stated by the learned counsel
for the petitioner that when the shop of the petitioner was closed by the Government and cance
lled the license, demand issued against the petitioner is illegal.
