Sarbeswar Rana Vs State of Odisha and Another (Orissa High Court)
The Orissa High Court considered a writ petition challenging the levy of Motor Vehicle Tax and additional Motor Vehicle Tax for the period from 01.07.2025 to 30.09.2026 in respect of a goods carrier vehicle, after the amounts were uploaded as arrears on the Transport Department’s web portal without calling for any reply or explanation. The Petitioner submitted 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 under Section 13 of the Odisha Motor Vehicle Taxation Act, 1975.
The Transport Department stated that although no demand notice had been served, the Petitioner could deposit the arrears and submit a reply for waiver of penalties. Without expressing any opinion on the merits, the Court permitted the Petitioner to deposit the outstanding Motor Vehicle Tax and additional Motor Vehicle Tax as on the date of the order and file a reply before the appropriate authority within four weeks. The authority was directed to consider the reply within four weeks thereafter. The Court further directed that the tax payment be accepted and the vehicle’s permit and fitness certificate applications be considered in accordance with law. The writ petition was disposed of.
