Bijaya Kumar Swain v. R.T.O.,Cuttack
Case brief
What is this about?
Hybrid writ petition where the petitioner sought acceptance of arrear tax with penalty waiver due to inadvertent delay. The High Court directed the authority to accept the tax and issue a permit upon filing an appeal challenging the penalty.
What did the court decide?
Petitioner must pay arrear tax within 4 weeks and file an appeal; authority must accept payment and issue permit/fitness certificate thereafter.