IN THE HIGH COURT OF ORISSA AT CUTTACK W.P(C) No. 9693 of 2026 Rabindra Mohapatra …. Petitioner Mr. B.P. Panda, Advocate -versus- State of Odisha & others …. Opp. Parties Mr. S.B. Panda, AGA CORAM: THE HON’BLE MR. JUSTICE CHITTARANJAN DASH Order No. ORDER 01.07.2026 02. 1. Heard learned counsel for the Parties. 2. By means of this application, the Petitioner seeks the following relief:- “In the circumstances, stated above it is humbly prayed that this Hon'ble Court may be graciously pleased to admit writ application, issue notice to the Opp. Parties call for the records from the Opp. Parties and after hearing the parties, pleased to quash the demand notice dated 16.01.2026 under annexure-5 for the interest of Justice..” 3. It is submitted by the learned counsel for the Petitioner that the Petitioner vide Annexure-4 moved an application before the appropriate authority for cancellation of registration of the vehicle bearing Regd. No. OR210881 vide application dated 25.08.2022, whereas his application having not been considered, the authority has now smashed the Petitioner with a demand of Rs.25,080/- on account of tax and penalty and tax recovery of the same has proceeded further in the matter for recovery of the p. 2 demand so raised. It is further submitted by the learned counsel for the Petitioner that the Petitioner moved the application for cancellation of registration in accordance with law. However, the same having not been considered, the Petitioner has not been able to pay the tax for the period between 01.10.2022 to 31.12.2025. 4. There is force in the submission made by the learned counsel for the Petitioner. In view of the above, while quashing the letter demanding the tax and penalty dated 16.01.2026, it is directed that the Opposite Party No.2 i.e. RTO, Jagatsinghpur shall dispose of the application of the Petitioner moved under Section 55 of the MV Act submitted on 25.08.2022 and pass appropriate order in accordance with law giving an opportunity of being heard to the Petitioner. The Petitioner shall appear before the RTO, Jagatsinghpur along with the certified copy of this order, upon which the Opposite Party No.2 shall proceed in accordance with law. 5. The Writ Petition is accordingly disposed of. (Chittaranjan Dash) Judge Bijay