Arat Sahoo v. State of Odisha
Case brief
What is this about?
In this writ petition, the petitioner sought a direction to accept arrears of motor vehicle tax for a specific period while waiving penalties for delay. The High Court directed the authority to accept overdue tax within four weeks upon filing an undertaking to challenge the penalty imposition.
What did the court decide?
A direction was issued for the authority to accept arrears of motor vehicle tax paid within four weeks if the petitioner undertakes to file an appeal challenging the penalty.