Sanjay Nayak v. State of Odisha
Case brief
What is this about?
Writ application challenging tax and penalty levy. Directed to pay tax; penalty appeal filing permitted with condoned delay, no coercive action pending appeal.
What did the court decide?
Directed to pay tax within one month; to file appeal against penalty within four weeks.
What the court decided
W.P.(C) No.37297 of 2020
02 21.01.2021
This matter is taken up through Video
Conferencing because of COVID-19.
Heard Mr. R.C.Swain, learned counsel for the petitioner and Mr. Pravakar Behera, learned Standing Counsel (Transport).
The petitioner has filed the present writ application challenging the order of levy of tax and penalty. So far as levy of penalty is concerned, the order is appellable under Section 18 of the Odisha Motor Vehicle Taxation Act.
In view of such position of law, learned counsel for the petitioner submits to file appeal so far as penalty is concerned.
So far as up to date tax is concerned, learned counsel for the petitioner submits that the petitioner shall pay the up-to-date tax.
R
Regard being had to the facts and submissions, the writ application is disposed of, directing the petitioner to pay the up to date tax within a period of one month from the date of receipt of certified copy of this order or true soft copy available in the Orissa High Court website. Learned counsel for the petitioner undertakes to pay the tax levied.
Parties & counsel
- petitioner
Petitioner
- respondent
Respondent
Coram
Patnaik
Case details
As recorded by the court registry
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