Writ petitioner challenged penalty imposed without a show cause notice and refusal of tax. The Court, relying on settled law, directed the opposite party to accept the tax and issue a show cause for penalty.
The opposite party directed to accept the M.V. Tax from the petitioner and to issue a show cause notice regarding the 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.4207 of 2022
Rangadhar Sahoo
Petitioner
-versus-
R.T.O., Cuttack
…. Opposite Party
CORAM: THE JUSTICE S.PUJAHARI
ORDER
Order No.
17.02.2022
Page 1 of 2
// 2 //
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.
application.
(S. Pujahari)
Judge
PKS
2 issues framed by the court
Whether a Motor Vehicle Tax can be collected and penalty imposed without issuing a show cause notice.
Whether the High Court can direct the opposite party to accept the tax and issue a show cause notice for penalty.
Colour shows how this judgement treated each authority
Sujit Kumar Dhir and others vrs. Regional Transport Office, Keonjhar and othersReferred¶17
2014 (II) OLR 1070
Rangadhar Sahoo
R.T.O., Cuttack
S. Pujahari
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
