Gokulananda Sahoo Vs State of Odisha and Another (Orissa High Court)
The Orissa High Court considered a writ petition challenging arrears of Motor Vehicle Tax and additional Motor Vehicle Tax uploaded on the Transport Department’s web portal for the period from 01.07.2025 to 30.09.2026 in respect of a truck. The petitioner stated 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 shown on the portal under Section 13 of the Odisha Motor Vehicle Taxation Act, 1975.
The Transport Department submitted that no demand notice had been served on the petitioner and stated that the petitioner could deposit the arrears and file a reply for waiver of penalties.
Without expressing any opinion on the merits, the High Court permitted the petitioner to deposit the outstanding Motor Vehicle Tax and additional Motor Vehicle Tax as on that date and file a reply before the appropriate authority within four weeks. The concerned authority was directed to consider the reply within four weeks thereafter.
The Court further directed that the outstanding Motor Vehicle Tax and additional Motor Vehicle Tax be accepted by the authorities. It also observed that the petitioner’s application for issuance of the vehicle’s permit and fitness certificate should be considered in accordance with law.
