Premananda Prusty v. State of Odisha
Case brief
What is this about?
In a writ petition regarding an M.V. tax penalty imposed without a show cause notice, the High Court of Orissa ruled that penalty cannot be levied without prior notice, directing the opposite party to accept the tax but first issue a show cause notice for the penalty.
What did the court decide?
Directed the opposite party to accept the M.V. Tax from the Petitioner and subsequently issue a show cause notice before imposing any penalty.