Biswanath Swain v. State of Odisha
Case brief
What is this about?
The High Court of Orissa disposed of a writ petition seeking waiver of penalties for non-payment of MV tax. The court granted liberty to pay the arrear tax and file an appeal against penalty imposition, directing authorities to accept payment and consider permit issuance.
What did the court decide?
Direction to accept arrear MV tax payment upon undertaking to file appeal against penalties, and to consider permit/fitness certificate issuance.