Motor Vehicle Tax Dues: Orissa HC Permits Owner to Deposit Arrears, Direct to file Reply for Penalty Waiver [Read Order]
The Court permitted the petitioner to deposit arrears of Motor Vehicle Tax and additional tax for his vehicle due to financial exigencies, and directed him to file a reply for waiver of penalties under Section 13 of the Odisha Motor Vehicle Taxation Act, 1975
![Motor Vehicle Tax Dues: Orissa HC Permits Owner to Deposit Arrears, Direct to file Reply for Penalty Waiver [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/2067988-himachal-pradesh-high-court-tax-vehicle-taxscan.webp "Motor Vehicle Tax Dues: Orissa HC Permits Owner to Deposit Arrears, Direct to file Reply for Penalty Waiver [Read Order]")
The Orissa High Court has permitted the petitioner to deposit outstanding Motor Vehicle Tax and additional Motor Vehicle Tax for his vehicle, while directing him to file a reply before the appropriate authority for waiver of penalties shown on the Transport Department's web portal. Sunil Kumar Dehury (petitioner) filed a writ petition under Article 226 of the Constitution of...
The Orissa High Court has permitted the petitioner to deposit outstanding Motor Vehicle Tax and additional Motor Vehicle Tax for his vehicle, while directing him to file a reply before the appropriate authority for waiver of penalties shown on the Transport Department's web portal.
Sunil Kumar Dehury (petitioner) filed a writ petition under Article 226 of the Constitution of India, challenging the levy of Motor Vehicle Tax and additional Motor Vehicle Tax in respect of the vehicle bearing registration No. OD-14-K7871 for the period from 01.07.2024 to 31.03.2025.
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The taxes were uploaded as arrears on the web portal of the Transport Department without any prior notice or opportunity to reply.
The petitioner contended that he had not paid the arrears due to financial exigencies. He sought permission to deposit the outstanding amounts and file a reply for waiver of penalties as per Section 13 of the Odisha Motor Vehicle Taxation Act, 1975.
The Respondent represented by the Standing Counsel for the Transport Department, submitted that no demand notice had been served on the petitioner yet. However, since the petitioner agreed to deposit the arrears and file a reply for penalty waiver, the counsel had no objection to the same.
A bench comprising Dr. Justice S.K. Panigrahi observed that the petitioner should be allowed to deposit the taxes and seek waiver without expressing any opinion on the merits of the case.
The court permitted the petitioner to deposit the outstanding Motor Vehicle Tax as well as additional Motor Vehicle Tax as on date and file a reply before the appropriate authority within a period of four weeks.
The Court directed the authority upon such deposit and filing to consider the reply for waiver of penalties. The writ petition was disposed of accordingly.
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