IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.15192 of 2026 Swati Ranjan Sabat …. Petitioner Mr. S.K. Bhanjadeo, Advocate -versus- State of Odisha and another …. Opposite Parties Mr. U.R. Jena, A.G.A. Mr. P. Behera, Advocate for O.P. No.2 CORAM: JUSTICE B. P. ROUTRAY ORDER 19.05.2026 Order No. 01. 1. This matter is taken up through Virtual Mode. 2. Heard Mr. S.K. Bhanjadeo, learned counsel for the Petitioner, Mr. U.R. Jena, learned Additional Government Advocate for State-Opposite Party No.1 and Mr. P. Behera, learned counsel for Opposite Party No.2. 3. It is submitted on behalf of the Petitioner that her vehicle bearing Regd. No.OD-08-W-2111 has been seized for non- payment of MV Tax and Penalty in respect of her other vehicle bearing Regd. No.OR-18-B-3306 pursuant to the Certificate Proceeding initiated in Certificate No.917/2022. It is further submitted that the vehicle bearing Regd. No. OR-18-B-3306 was earlier standing in the name of her husband, who expired on 17.03.2026 and due to death of her husband, the tax in respect of the vehicle could not be deposited in time. Digitally Signed Signed by: BASANTA KUMAR BARIK Reason: Authentication Location: High Court of Orissa, Cuttack Date: 19-May-2026 17:51:22 Signature Not Verified 4. Mr. Bhanjadeo, learned counsel for the Petitioner further submits that the present Petitioner, who is the wife of deceased owner of the vehicle, is ready to pay entire tax amount and may be permitted to approach the authority for reconsideration of the penalty. 5. Accordingly, the writ petition is disposed of directing the R.T.O., Rayagada (Opposite Party No.3) to release the vehicle of the Petitioner bearing Regd. No.OD-08-W-2111 upon payment of pending tax amount of Rs.1,42,500/- as indicated in the order dated 21.04.2026 at Annexure-4, within a period of four weeks from today; and in respect of the penalty amount of Rs.2,76,688/-, the Petitioner is at liberty to approach the Tax Recovery Officer, (Opposite Party No.3) who shall reconsider the penalty amount in accordance with law. 6. An urgent certified copy of this order be granted on proper application. ( B.P. Routray) Judge B.K. Barik