This order disposed of a writ petition wherein the petitioner challenged the imposition of penalty without a show cause notice. The court directed the opposite party to accept the tax and seek a show cause for penalty separately.
Directed the opposite party to accept the tax from the petitioner and to issue a show cause notice before imposing any penalty.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.196 of 2022
Tamzid Ali Khan
Petitioner
-versus-
R.T.O, Angul
…. Opposite Party
CORAM:
THE JUSTICE S.PUJAHARI
Order No.
ORDER 05.01.2022
Page 1 of 2
// 2 //
OLR 1070, this Court directs the opposite party to accept the M.V. Tax from the Petitioner. But, so far as the imposition of penalty is concerned, the opposite party shall ask the Petitioner for a show cause and after filing such show cause, the same shall be disposed of in the manner known to law with regard to the liability of penalty to be imposed on the Petitioner.
PKS
2 issues framed by the court
Whether the Respondent can impose a penalty on the Petitioner without issuing a show cause notice.
Whether the Transport Department is directed to accept the Motor Vehicle Tax after disputing its acceptance.
Colour shows how this judgement treated each authority
Sujit Kumar Dhir and others vrs. Regional Transport Office, Keonjhar and othersExplained¶17
Sujit Kumar Dhir and others vrs. Regional Transport Office, Keonjhar and others, 2014 (II) OLR 1070
1 provisions across 1 enactments
Tamzid Ali Khan
R.T.O, Angul
S. Pujahari
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
