The High Court
Case Details
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 15283 of 2025 Hemanta Kumar Lenka ….. Petitioner Mr. Subash Chandra Pani, Advocate -versus- 1. State of Odisha, represented through Principal Secretary , Commerce & Transport Department, Govt. of Odisha, Bhubaneswar 2. Regional Transport Officer, Chandikhole ….. Opp. Parties Mr. Pravakar Behera, Standing Counsel (for Transport Department) CORAM: HON’BLE MISS JUSTICE SAVITRI RATHO Order No. 01.
Decision
ORDER 30.05.2025 (Through hybrid Mode) 1. Both the learned counsel bring to my notice, order dated 12.05.2025 passed in W.P.(C) No. 13219 of 2025 and submit that similar order may be passed in this writ application. 2. This Writ Application has been filed with the following prayer:- “It is therefore prayed that Your Lordships Page 1 of 6 would be graciously pleased to issue notice to opp. Parties and call for show cause and if the opp. Parties failed to show cause or shows insufficient cause, after hearing the parties the Hon’ble Court be pleased to direct the Opp. Party No. 2 , RTO , Chandikhole to accept MV Tax & Addl. MV Tax & fees towards renewal of Fitness Certificate / Permit and to determine the penalty u/s 13(2) of OMVT Act by giving due opportunity of hearing as provided under Statute. And/or be pleased to pass any other order/orders, direction/directions as would deem fit and proper in the facts and circumstances of the case. And for this act of kindness the petitioner shall remain ever pray as in duty bound.” 3. The petitioner has challenged the levy of penalty on Motor Vehicle Tax and additional Motor Vehicle Tax in respect of his vehicle (truck) bearing registration No.OD- 04-G-7287 (TRUCK) for the period from 10/2023 to 06/2025 which is claimed to be arrears, as has been uploaded in the Web-portal of the Transport Department without calling for any reply/explanation. 4. Mr. S.C. Pani, learned counsel for the Petitioner submits that the Petitioner could not pay the arrears of the Page 2 of 6 Motor Vehicle Tax nor the additional Motor Vehicle Tax in respect of the above noted vehicle, due to some financial problems. He submits that the petitioner is willing to deposit the amount towards arrears of the Motor Vehicle Tax and the additional Motor Vehicle Tax. He further submits that as per Section 13 (2) of the Orissa Motor Vehicle Taxation Act, penalty is to be determined after hearing the person concerned. As the petitioner who is the registered owner and in control over the vehicle, has not been heard before determination of penalty, he is not liable to pay the same. He also submits that once a registered owner becomes a defaulter in payment of motor vehicle tax, then penalty is automatically added to the arrears on the web-portal of the Department and even though the petitioner is willing to make payment of the arrear motor vehicle tax and additional tax, the portal will not accept payment of the arrears unless the penalty is also paid. As the penalty has been illegally imposed without hearing the petitioner, he wants to file an application for waiver of the penalty amount but shall make payment of the arrear motor vehicle tax and arrear tax so that permit and fitness Page 3 of 6 certificate in respect of the vehicle may be granted. 5. Mr. Pravakar Behera, learned Standing Counsel appearing on behalf of the Transport Department submits that the aforesaid tax and penalties available in the Web portal of the Transport Department have been challenged but till date, no demand notice has been served on the Petitioner for payment of those amounts, so the writ application is premature. But as the Petitioner is willing to deposit the arrears of tax and file reply for waiver of penalties, he may be permitted to do so. 6. Section 13 of the Orissa Motor Vehicles Taxation Act, 1975 is extracted below :- “13. Penalty for failure to pay. - (1) If the tax due in respect of any motor vehicle has not been paid as specified in Sections 4 and 4- A, , the registered owner or the person having possession or control thereof shall, in addition to payment of tax due, be liable to pay penalty which may extend to twice the tax due in respect of that vehicle to be levied by such officer by order in writing and in such manner as may be prescribed. (1-A) Notwithstanding anything contained in Sub- section (1), if the tax due in respect of any vehicle plying under a National permit scheme or a Zonal permit scheme is not paid as specified in the said Page 4 of 6 scheme or otherwise, the registered owner or the person having the possession or control thereof shall, in addition to payment of tax due, be liable to pay the penalty specified in the said scheme or otherwise in respect of that vehicle in such manner as may be prescribed. x x x (2) The penalty imposed under Sub-section (1) shall be without prejudice to the liability, if any, that may be incurred under any of the other provisions of this Act or the rules made thereunder but no such penalty shall be imposed without giving the party concerned a reasonable opportunity of being heard.” 7. Considering the submission of the learned counsel, but without expressing any opinion on the merits of the case of the Petitioner for waiver of penalty, the writ application is disposed of permitting the petitioner to deposit the arrears of the Motor Vehicle Tax and the additional Motor Vehicle Tax outstanding against the vehicle of the petitioner till date, within a period of four weeks from today alongwith his reply / application for waiver of the penalty. 8. If the petitioner deposits the arrear tax within the time specified above, the same shall be accepted by the Page 5 of 6 authority and the application / reply for waiver of penalty shall be considered in accordance with law within four weeks from the date of its receipt by the concerned authority. The application of the petitioner, if any for issuance of permit and fitness certificate in respect of the above noted vehicle shall also be considered in accordance with law if payment of arrear motor vehicle tax and additional tax is made within the time specified. 9. Urgent certified copy of this order be granted on proper application. (Savitri Ratho) Vacation Judge Sukanta Signature Not Verified Digitally Signed Signed by: SUKANTA KUMAR BEHERA Designation: Senior Stenographer Reason: Authentication Location: Orissa High Court, Cuttack Date: 05-Jun-2025 17:14:12 Page 6 of 6