Allowed

M/S Indus Udyog and Infrastructure v. State Transport Commissioner, Odisha

Orissa HC23 Jun 2022WP(C)/14213/2022

Case brief

AI extract

What is this about?

In a writ petition, the petitioner sought direction to pay arrear tax for a trailer without penalties due to inadvertent delay. The High Court granted liberty to pay the tax within four weeks and file an appeal against penalties, directing authorities to accept payment and process permits upon application.

What did the court decide?

Liberty to pay arrear tax within four weeks and file an appeal against penalties; authorities to accept payment and process permit.

M/S Indus Udyog and Infrastructure Vs State Transport… — Service and Employment | Orissa HC (2022)

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IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.14213 OF 2022

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M/s. Indus Udyog and Petitioners Infrastructure,Khordha and another

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Mr. J.K. Khandayatray, Advocate

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-versus-

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…. State Transport Commissioner, Odisha Opp. Parties and another

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Mr. Pravakar Behera, Standing Counsel (For Transport Department)

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CORAM:

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JUSTICE K.R. MOHAPATRA ORDER

Order No.

23.06.2022

This matter is taken up through hybrid mode.

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The Petitioners in this writ petition pray for a direction for acceptance of arrear tax amount by exempting penalties due to non- payment of tax of the vehicle bearing Registration No.CG-10-AL-9209 (Trailer) for the period from 1^st January, 2020 to 30^th June, 2022 within the stipulated period.

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Mr. Khandayatray, learned counsel for the Petitioners submits that the Petitioners may be permitted to pay the arrear tax and move the appellate authority challenging imposition of penalties. He further submits that due to some inadvertency, the Petitioners could not pay the tax in time in respect of the aforesaid vehicle for which the authorities have imposed penalties. He, therefore, prays for a direction for waiver of the penalties and acceptance of the arrear tax in question.

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Mr. Behera, learned Standing Counsel for the Transport Department submits that similar writ petitions have been disposed of granting liberty to the Petitioner to pay the arrear tax

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and file an appeal before the appellate authority assailing imposition of penalties.

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Taking into consideration the submissions of learned counsel for the parties, this writ petition is disposed of with a direction that in the event the Petitioners pay the arrear tax in respect of the vehicle bearing registration No. CG-10-AL-9209 (Trailer) within a period of four weeks and give an undertaking to the effect that they will file an appeal before the appellate authority for waiver of the penalties, the appropriate authority shall accept the same and proceed in accordance with law. On payment of outstanding tax amount and upon filing of an application, if any, the authority shall consider issuance of permit and fitness certificate in respect of the aforesaid vehicle in accordance with law.

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Issue urgent certified copy of the Order on proper application.

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(K.R. Mohapatra) Judge

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M/S Indus Udyog and Infrastructure v. State Transport Commissioner, Odisha

Case brief

What is this about?

What did the court decide?

M/S Indus Udyog and Infrastructure v. State Transport Commissioner, Odisha

Case brief

What is this about?

What did the court decide?

What the court decided

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