Orissa HC permits MV tax payment and appeals for penalties

Kalakar Das Vs State of Odisha and another (Orissa High Court)

In a recent judgment by the Orissa High Court, the court provided significant relief to vehicle owners facing penalties due to unintentional delays in paying Motor Vehicle (MV) taxes. The petitioner, Kalakar Das, sought relief from the Orissa High Court regarding penalties imposed for delayed payment of MV tax for a vehicle with Registration No. OD-04-K-6078 (Tipper). The tax was due for the period from July 1, 2023, to September 30, 2024. Due to an inadvertent oversight, the petitioner failed to pay the tax on time, leading to the imposition of penalties by the Transport Department.

The core of the petition was a request to the court to direct the authorities to accept the arrear MV tax payment while waiving the penalties. The petitioner argued that the delay was unintentional and requested an opportunity to address the issue by paying the outstanding amount and appealing against the penalties.

The Transport Department’s Standing Counsel, Mr. Behera, highlighted that similar petitions had been resolved by allowing petitioners to pay the arrears and then appeal against the penalties. This precedent supported the petitioner’s request for relief.

Considering the arguments, the court decided to dispose of the petition with specific directions. It ruled that if the petitioner paid the arrear MV tax within four weeks and provided an undertaking to appeal against the penalties, the authorities must accept the tax payment and process the appeal accordingly. Additionally, the court instructed that upon payment of the outstanding amount and submission of the application, the authorities should consider issuing a permit and fitness certificate for the vehicle in accordance with the law.

Conclusion

The Orissa High Court’s decision in the case of Kalakar Das Vs State of Odisha reflects a balanced approach towards handling administrative errors related to MV tax payments. By allowing the petitioner to pay the arrears and appeal against the penalties, the court has underscored the importance of addressing genuine mistakes fairly and providing an opportunity for rectification.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

This matter is taken up through hybrid mode.

2. The Petitioner in this writ petition prays for a direction for acceptance of arrear MV tax amount by exempting penalties due to non-payment of MV tax in respect of vehicle bearing Registration No.OD-04-K-6078 (Tipper) for the period from 1st July, 2023 to 30^th September, 2024 within the stipulated period.

3. Learned counsel for the Petitioner submits that the Petitioner may be permitted to pay the arrear MV tax and move the appellate authority challenging imposition of penalties. He further submits that due to some inadvertency, the Petitioner could not pay the MV tax in time in respect of the aforesaid vehicle for which the authorities have imposed penalties. He, therefore, prays for a direction for waiver of the penalties and acceptance of the arrear MV tax in question.

4. Mr. Behera, learned Standing Counsel for the Transport Department submits that similar writ petitions have been disposed of granting liberty to the Petitioner to pay the arrear MV tax and file an appeal before the appellate authority assailing imposition of penalties.

5. Taking into consideration the submissions of learned counsel for the parties, this writ petition is disposed of with a direction that in the event the Petitioner pays the arrear MV tax in respect of the vehicle bearing Registration No.OD-04-K-6078 (Tipper) within a period of four weeks and gives an undertaking to the effect that he will file appeal before the appellate authority for waiver of the penalties, the appropriate authority shall accept the same and proceed in accordance with law. On payment of outstanding MV tax amount and upon filing of an application, if any, the authority shall consider issuance of permit and fitness certificate in respect of the aforesaid vehicle in accordance with law.

Urgent certified copy of this order be granted on proper application.