Orissa HC Stays Recovery Action as Taxpayer’s Objection to MV Tax Demand Was Still Pending

Banowarilal Agarwall Pvt. Ltd. Vs State of Odisha and others (Calcutta High Court) The writ petition sought a direction to allow payment of arrear motor vehicle (MV) tax for six tipper vehicles while exempting penalties imposed for non-payment of tax within the prescribed period. The petitioner submitted that the delay in payment occurred due to inadvertence and requested permission to pay the arrear tax and challenge the penalties before the appellate authority. It was also stated that, due to non-payment of MV tax, additional tax, and penalties, certificate proceedings had been initiated and...