2 22.03.2021 The Matter Is Taken Up ... vs In That View Of The Matter
2021 Latest Caselaw 3953 Ori

                                WPC NO.10353 of 2021




02   22.03.2021         The matter is taken up through hybrid arrangement
                  (virtual/physical mode).
                        Heard Mr. B.M. Sarangi, learned counsel for the
                  petitioner and Mr. P. Behera, learned Standing Counsel for
                  Transport Department.
                        The petitioner in this petition seeks for a direction to
                  transfer the ownership without insisting imposition of penal
                  tax of the previous owner on the petitioner of the vehicle
                  bearing Regd. No.OR-22A-5052 and seeks direction to waive
                  the penalty imposed on him.
                        Mr. B.M.Sarangi, learned counsel for the petitioner
                  submits that the petitioner purchased the vehicle bearing
                  Regn. No. OR-22A-5052 on auction conducted by the
                  authorities and therefore, for the period he is in possession,
                  he is liable to pay the tax and he is not liable to pay if any
                  outstanding is there against the previous owner.
                        Considering the contentions raised by the learned
                  counsel for the petitioner and on perusing the materials
                  available on record, it appears that the petitioner purchased
                  the vehicle pursuant to the auction held by the authorities
                  and as against the outstanding tax against the previous
                  owner, the authorities have demanded the tax along with
                  penalty. With regard to the contention of the petitioner that
                  being an auction purchaser he is not liable to pay the tax
                  outstanding against the previous owner, the said question
                  has been decided by this Court in Bachan Singh v. The
                  Road Transport Officer, Rourkela, Sundargarh and
                  others, 2009(II) OLR 183.
              In that view of the matter, taking into consideration
       the ratio of the judgment referred to supra, opposite party
       no.1 is directed to consider the case of the petitioner in the
       light of the said judgment and pass necessary orders in
       accordance with law.
             Let a copy of this order along with a copy of the
       judgment in Bachan Singh (supra) before opposite party
       no.1, who shall act upon the same.
             With the aforesaid observation and direction, the writ
       petition is disposed of.


                                            ..............................
                                            Dr. B.R. Sarangi, J.

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