Nilanchal Das vs State Of Odisha And Another
2023 Latest Caselaw 4892 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                   W.P.(C) No. 13343 OF 2023
                 Nilanchal Das                              ....       Petitioner
                                                 Mr. Subash Ch. Pani, Advocate
                                          -versus-
                 State of Odisha and another                 .... Opp. Parties
                                                           Mr. Pravakar Behera,
                                                               Standing Counsel
                                                     (For Transport Department)


                       CORAM:
                       JUSTICE K.R. MOHAPATRA
                                         ORDER

Order No.                               02.05.2023
   01.      1.       This matter is taken up through hybrid mode.

2. The Petitioner in this writ petition prays for a direction to the Asst. Regional Transport Officer, Khordha-Opposite Party No.2 to accept M.V. tax in monthly mode in respect of the vehicle bearing Registration No.OD-02-AF-3146 (Bolero).

3. It is submitted by Mr. Pani, learned counsel for the Petitioner that the vehicle was registered on 23rd February, 2017 and M.V. tax of the said vehicle was being paid on monthly mode. After amendment of the Odisha Motor Vehicles Taxation Act, 1975, the authorities are insisting upon payment of one-time tax in respect of the said vehicle. In W.A. No.239 of 2018, disposed of on 15th March, 2023, this Court has held as under:

"17. Accordingly, the impugned judgment of the learned Single Judge is hereby set aside. It is made clear that vehicles that were registered prior to 21st November, 2017 would fall under the "optional clause" and would not be required to compulsorily pay the one-time tax and would be required to pay the one-time tax only for the period

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from the date of their respective registrations by applying the optional clause."

In view of the direction in W.A. No.239 of 2018, the vehicle of the Petitioner falls under "optional clause". Hence, the Petitioner is not required to pay the one-time tax in respect of the said vehicle. He, therefore, pray for a direction to Opposite Party No.2 to accept the M.V. tax in respect of the aforesaid vehicle of the Petitioner on monthly mode.

4. Mr. Behera, learned Standing Counsel for the Transport Department does not dispute the legal position.

5. In that view of the matter, the writ petition is disposed of with a direction that in the event, the Petitioner files an application to accept the M.V. tax in respect of the aforesaid vehicle on monthly mode along with relevant documents, the Asst. Regional Transport Officer, Khordha-Opposite Party No.2 shall take a decision on the said application in terms of the ratio in W.A. No.239 of 2018 and do the needful.

Urgent certified copy of this order be granted on proper application.

MADH Digitally signed by MADHUSMITA USMITA SAHOO Date: 2023.05.04 SAHOO 11:11:02 +05'30' (K.R. Mohapatra) ms Judge