Manas Ranjan Mirkap v. State of Odisha
Case brief
What is this about?
In this writ petition, the petitioner sought a direction to accept arrear Motor Vehicle tax while exempting penalties due to non-payment. The court directed the appropriate authority to accept the arrear tax if paid within four weeks, provided the petitioner undertakes to file an appeal challenging the penalties.
What did the court decide?
Liberty granted to pay arrear MV tax within four weeks subject to undertaking to file appeal challenging penalties; authority to accept payment and process permit.