In a recent case, the Orissa High Court has held that pendency of tax and penalty arrears under the Odisha Motor Vehicles Taxation Act, 1975 ( OMVT Act ) or tax recovery proceedings will not be a bar for cancellation of certificate or registration under Motor Vehicles ( MV ) Act.
Bijaya Kumar Mallick, the petitioner filed the writ petition for providing direction to the Regional Transport Officer, Chandikhole-Opposite Party No.3 to pass necessary order for cancellation of registration certificate in respect of vehicle bearing Registration No. OR-04-E-9308 (MINITK) pursuant to the application made to that effect by the Petitioner on 11th July, 2024.
Counsel for the Petitioner submitted that the vehicle’s registration certificate in question has been issued in favour of the Petitioner. But, in the meantime, the vehicle has been destroyed for which the Petitioner made an application in proper format for cancellation of the registration certificate under Section 55 of the Motor Vehicles Act, 1988 ( MV Act ), which is yet to be considered.
The Commissioner-cum-Chairman, STA-Opposite Party instructed all the Transport Officers of the State to follow the procedure laid down therein for cancellation of registration certificate under Section 55 of the MV Act.
Also indicated therein that the registering authority will cancel the certificate of registration within ten days and enter the same in VAHAN application and that pendency of arrear tax and penalty under the Odisha Motor Vehicles Taxation Act, 1975 ( ‘OMVT Act’) or Tax Recovery Proceeding or audit dues (IR) or VCR/E-challan or Prosecution Report shall not be a bar for cancellation of certificate or registration under Section 55 of the MV Act.
It was submitted that there does not impede consideration of the application of the Petitioner. The Regional Transport Officer, Chandikhole-Opposite Party No.3 although received the application for cancellation of registration certificate, but has not taken any action on the same. Hence, this writ petition has been filed for the aforesaid relief.
A single bench of Justice K R Mohapatra without expressing any opinion on the merits of the application filed by the Petitioner disposes of writ petition with a direction that on production of certified copy of the order, the Regional Transport Officer, Chandikhole-Opposite Party No.3 shall take a decision on the application of the Petitioner under Annexure-2 for cancellation of registration certificate in respect of vehicle bearing Registration No. OR-04-E-9308 (MINITK) in the light of the instructions issued by Commissioner-cum-Chairman, STA, Odisha-Opposite Party No.1 under Annexure-1 as expeditiously in three weeks therefrom and communicate the same to the Petitioner.
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