The Orissa High Court has held that registration of the vehicle with the Regional Transport Officer(RTO) is not allowable when the assessee failed to file Form F under Odisha Motor Vehicles Taxation Rules, 1976.
Khimji Super Bikes LLP, the Petitioner prayed for a direction to the Regional Transport Officer, to implement the order passed by the Court in W.P.(C) and further direct the R.T.O., Bhubaneswar to permit the Petitioner to sell and register the said vehicle in question in the name of the customer to whom the vehicle would be sold.
The Petitioner prayed for a direction to the R.T.O., Bhubaneswar-Opposite Party No.3 to register the said vehicle after the cancellation process by the R.T.O., Puri is over.
Counsel for the Petitioner submitted that he is ready and willing to deposit the entire tax of the said vehicle for registration with Opposite Party No.3.
Mr. Behera, Standing Counsel for the Transport Department submitted that the Petitioner has not yet complied with his part of the obligation, as directed in an order dated 17th February, 2023, whereby W.P.(C) No.1267 of 2023 was disposed of.
The Petitioner has not yet filed Form-F under Rule 17 of the Odisha Motor Vehicles Taxation Rules, 1976. Thus, the process of cancellation could not be completed, as Form-F relates to the refund of the tax amount.
Justice K R Mohapatra held that “the Petitioner-Dealer cannot register the vehicle with any Regional Transport Officer of his choice.” Since the Petitioner has not yet complied with the direction made in W.P.(C) No.1267 of 2023, the writ petition was dismissed.
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