Amalendu Dash v. State of Odisha
Case brief
What is this about?
Odisha High Court, Cuttack; W.P.(C) No. 37454 of 2025; Amalendu Dash v. State of Odisha & Anr.; decided 07.01.2026 by Dr. Justice Sanjeeb K Panigrahi; challenge to levy of Motor Vehicle Tax and additional Motor Vehicle Tax (vehicle OD-05-K-5775, period 01.07.2025–31.12.2025) shown as arrears in Transport Department web-portal without demand notice or opportunity of reply; permission to deposit arrears and seek waiver of penalties under Section 13, Odisha Motor Vehicle Taxation Act, 1975; consideration of reply within four weeks; acceptance of payment; permit and fitness certificate application to be considered per law; disposed of without deciding merits.
What did the court decide?
Permission to deposit the outstanding Motor Vehicle Tax and additional Motor Vehicle Tax as on today and to file a reply for waiver of penalties before the appropriate authority within four weeks; the authority to consider the reply within four weeks thereafter; payment to be accepted by the Opposite Parties and the application for permit and fitness certificate to be considered in accordance with law.