Subrat Kumar Behera Vs State of Odisha & Anr. (Orissa High Court)
Orissa High Court addressed a writ petition filed by Subrat Kumar Behera against the State of Odisha and its Transport Department. The core of the petition challenged the levy of motor vehicle tax and additional motor vehicle tax, which were claimed as arrears for the period of April 1, 2024, to March 31, 2025, for his vehicle (registration No. OD-09-G-1268). These arrears were uploaded onto the Transport Department’s web portal without any prior notice or opportunity for explanation provided to the petitioner. The petitioner’s counsel acknowledged the non-payment of these taxes due to financial constraints and requested the court’s permission to deposit the outstanding tax amount and subsequently file a reply seeking a waiver of the penalties displayed on the web portal, citing the provisions of Section 13 of the Odisha Motor Vehicle Taxation Act, 1975.
The Standing Counsel for the Transport Department acknowledged the challenge brought before the court regarding the tax and penalties shown online. While confirming that no formal demand notice had been served to date, the counsel stated that since the petitioner was willing to deposit the tax arrears and file a reply concerning the penalty waiver, this could be permitted. Taking into account the submissions from both sides, the Orissa High Court issued a directive. Without offering any opinion on the merits of the petitioner’s case, the court granted permission for the petitioner to deposit the outstanding motor vehicle tax and additional motor vehicle tax as of the current date. Furthermore, the court instructed the petitioner to file a reply before the relevant authority within four weeks from the date of the order. Following the deposit of the tax amount, the concerned authority was directed to consider the petitioner’s reply within an additional four-week period. The court clarified that the Transport Department should accept the payment of the outstanding taxes, and any application submitted by the petitioner for a permit and fitness certificate for the vehicle should be considered according to the applicable legal provisions. Consequently, the writ petition was disposed of with these directions.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
