p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 14959 OF 2026 M/s.Banowarilal Agarwall Pvt. Ltd., Angul …. Petitioner Mr. Ranjan Kumar Rout, Advocate -versus- State of Odisha and others …. Opp. Parties Mr. Chandrakanta Pradhan, Additional Government Advocate Mr. Pravakar Behera, Standing Counsel (for Transport Department) CORAM: JUSTICE K.R. MOHAPATRA ORDER Order No. 26.05.2026 2. 1. This matter is taken up through hybrid mode. 2. The Petitioner in this writ petition prays for a direction for acceptance of arrear MV tax amount by exempting penalties due to non-payment of up-to-date tax of each of the vehicles bearing Registration Nos.NL-01-D-7971 (Tipper), NL-01-D- 7974 (Tipper), NL-01-D-7976 (Tipper), NL-01-D-7978 (Tipper), NL-01-D-7969 (Tipper) and NL-01-D-7972 (Tipper), within the stipulated period. 3. Mr. Rout, learned counsel for the Petitioner submits that the Petitioner may be permitted to pay the arrear MV tax and move the appellate authority challenging imposition of penalties. He further submits that due to some inadvertency, the Petitioner could not pay the MV tax in time in respect of the aforesaid vehicles for which the authorities have imposed penalties. Due Digitally Signed Signed by: MADHUSMITA SAHOO Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 26-May-2026 19:44:17 Signature Not Verified p. 2 p. 2 to non-payment of the MV Tax, Additional Tax and Penalty certificate proceeding has been initiated and Certificate has been issued for attachment of the properties of the Petitioner for realization of the certificate amount. The Petitioner has also filed objection to the same, which is pending for consideration. He, therefore, prays for a direction for waiver of the penalties and acceptance of the arrear MV tax in question. 4. Mr. Behera, learned Standing Counsel for the Transport Department submits that due to non-payment of the MV Tax, Additional tax and penalty, in spite of demand notice being issued, certificate proceeding was initiated and certificate has been issued for realization of the amount. However, the Petitioner has filed objection to the same, which is pending for consideration. 5. Taking into consideration the submissions of learned counsel for the parties, this writ petition is disposed of with a direction that in the event the Petitioner pays the arrear MV tax in respect of the vehicles bearing Registration Nos.NL-01-D- 7971 (Tipper), NL-01-D-7974 (Tipper), NL-01-D-7976 (Tipper), NL-01-D-7978 (Tipper), NL-01-D-7969 (Tipper) and NL-01-D-7972 (Tipper), within a period of four weeks hence, the objection filed by the Petitioner on 25th March, 2026 (Annexure-3) may be considered by the Tax Recovery Officer, Office of the RTO Talcher, in accordance with law and result thereof shall be communicated to it forthwith. Till consideration of the objection filed by the Petitioner, no coercive measure for Digitally Signed Signed by: MADHUSMITA SAHOO Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 26-May-2026 19:44:17 Signature Not Verified p. 3 p. 3 realization of the aforesaid amount shall be taken against the Petitioner. Urgent certified copy of this order be granted on proper application. (K.R. Mohapatra) Vacation Judge ms Designation: SENIOR STENOGRAPHER