Sarbeswar Rana Vs State of Odisha and Another (Orissa High Court)
The Orissa High Court considered a writ petition challenging the levy of Motor Vehicle Tax and additional Motor Vehicle Tax for the period from 01.07.2025 to 30.09.2026 in respect of a goods carrier vehicle, after the amounts were uploaded as arrears on the Transport Department’s web portal without calling for any reply or explanation. The Petitioner submitted that the arrears remained unpaid due to financial exigencies and sought permission to deposit the outstanding tax and file a reply seeking waiver of penalties under Section 13 of the Odisha Motor Vehicle Taxation Act, 1975.
The Transport Department stated that although no demand notice had been served, the Petitioner could deposit the arrears and submit a reply for waiver of penalties. Without expressing any opinion on the merits, the Court permitted the Petitioner to deposit the outstanding Motor Vehicle Tax and additional Motor Vehicle Tax as on the date of the order and file a reply before the appropriate authority within four weeks. The authority was directed to consider the reply within four weeks thereafter. The Court further directed that the tax payment be accepted and the vehicle’s permit and fitness certificate applications be considered in accordance with law. The writ petition was disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. This matter is taken up through hybrid arrangement.
2. Heard learned counsel for the parties.
3. In filing this Writ Petition the Petitioner has challenged the levy of Motor Vehicle Tax and additional Motor Vehicle Tax in respect of the vehicle bearing registration No.OD-06-G-4839 Goods Carrier (HGV) for the period from 01.07.2025 to 30.09.2026 which is claimed to be arrears, as has been uploaded in the Web-portal of the Transport Department without calling for any reply/explanation.
4. Learned counsel for the Petitioner submits that the Petitioner has not paid the arrears of the Motor Vehicle Tax as well as the additional Motor Vehicle Tax in respect of the above noted vehicle due to some financial exigencies. He, accordingly, prays for granting necessary permission in favour of the Petitioner to deposit the amount towards arrears of the Motor Vehicle Tax and the additional Motor Vehicle Tax and file reply for waiver of penalties shown in the web-portal in respect of the aforesaid periods as per the provision under Section 13 of the Odisha Motor Vehicle Taxation Act, 1975.
5. Mr. Pravakar Behera, learned Standing Counsel appearing on behalf of the Transport Department submits that the aforesaid tax and penalties are shown in the Web portal of the Transport Department which are challenged before this Court. He further contends that though no demand notice has been served on the Petitioner till today, as the Petitioner is agreed to deposit the arrears of tax and file reply for waiver of penalties, he may do so.
6. Considering the submissions made on behalf of both the parties, this Court without expressing any opinion on the merits of the case of the Petitioner, permits the Petitioner to deposit the outstanding Motor Vehicle Tax as well as additional Motor Vehicle Tax as on today and file reply before the appropriate authority within a period of four weeks from today. Upon deposit of the said amount, the authority concerned shall consider the reply of the Petitioner within a period of four weeks thereafter.
7. It is needless to observe that payment of outstanding Motor Vehicle Tax as well as additional Motor Vehicle Tax shall be accepted by the Opposite Parties and the application to be filed by the Petitioner for issuance of permit and fitness certificate in respect of the above noted vehicle shall be considered in accordance with law.
8. This Writ Petition is, accordingly, disposed of.
