Anirudha Patra v. R.T.O.,Bbsr I
Case brief
What is this about?
The court held that penalty cannot be imposed without a show cause notice. It directed the respondent to accept the petitioner's M.V. Tax and to issue a show cause notice regarding the penalty liability.
What did the court decide?
Directed the respondent to accept M.V. Tax and issue a show cause notice for penalty.