Single-judge bench disposed of a writ petition challenging tax and penalty under the Odisha Motor Vehicle Taxation Act, directing payment of up-to-date tax and allowing an appeal against penalty.
Petitioner directed to pay up-to-date tax within two months; directed to file appeal against penalty within four weeks without coercive action during appeal.
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W.P.(C) No.543 of 2021
Heard Mr. P.R. Singh, learned counsel for the petitioner and Mr. Pravakar Behera, learned Standing Counsel for Transport Department.
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.
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 two months 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.
So far as penalty is concerned, the petitioner is directed to file appeal within a period of four weeks from today. On filing of appeal by the time prescribed, no coercive action shall be taken against the petitioner, so far as penalty is concerned till disposal of the appeal.
2
The delay, if any, in filing the appeal, shall be condoned, taking a liberal view of the matter, as the matter was pending before this Court.
The writ application is accordingly disposed of. As restrictions are continuing due to COVID-19 pandemic, learned counsel for the parties may utilize the soft copy of this order available in the High Court’s official website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No. 4587 dated 25.03.2020.
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P. Patnaik, J.
JB
1 issue framed by the court
Whether to grant relief challenging the order of levy of tax and penalty under the Odisha Motor Vehicle Taxation Act.
1 provisions across 1 enactments
Petitioner
Transport Department
P. Patnaik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
