Krish Coal Mover Vs State of Odisha and another (Orissa High Court)
In the case Krish Coal Mover Vs State of Odisha and Another, the petitioner challenged the levy of Motor Vehicle Tax and Additional Motor Vehicle Tax for the vehicle with Registration No. OD-23-B-5349 for the period from 01.07.2020 to 30.09.2024, based on arrears shown on the Transport Department’s web portal. The petitioner admitted to the non-payment of these taxes due to inadvertence and requested to be allowed to deposit the amounts towards the arrears. The petitioner also sought a waiver of penalties under Section 13 of the Odisha Motor Vehicle Taxation Act, 1975. The Transport Department confirmed that no demand notice had been served but agreed to allow the petitioner to deposit the tax arrears and submit a reply to the authorities. The Court, considering the petitioner’s submission, disposed of the writ petition without making any decision on the merits. It granted the petitioner liberty to deposit the outstanding taxes and approach the authorities with an explanation within four weeks. Upon the deposit, the authorities were directed to consider the reply and process the application for issuing a permit and fitness certificate for the vehicle in accordance with the law.
