Biranchi Narayan Kar Vs State of Odisha & Ors. (Orissa High Court)
The Orissa High Court considered a writ petition challenging the levy of Motor Vehicle Tax and additional Motor Vehicle Tax shown as arrears for the period from 01.10.2015 to 31.12.2025 in the Transport Department’s web portal, without calling for any reply or explanation from the vehicle owner. The Petitioner stated that the arrears had not been paid 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 submitted that although the tax and penalties were reflected on the portal, no formal demand notice had been served. It did not oppose the Petitioner depositing the arrears and filing 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 date 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 payment of tax be accepted and that applications for permit and fitness certificate be considered in accordance with law. The writ petition was accordingly disposed of.
