IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.245 of 2026 HDB Financial Services Ltd., Khurda …. Petitioner(s) Mr. Manas Ranjan Khatua, Adv. -versus- State of Odisha & Ors. …. Opposite Party(s) Mr. Pravakar Behera, SC for the Transport Department CORAM: HON’BLE DR.JUSTICE SANJEEB K PANIGRAHI Order No. ORDER 09.01.2026 01. 1. This matter is taken up through hybrid arrangement. 2. The Petitioner-Finance Company being represented through its competent Officer, has prayed for quashing the Form-3 vide Annexure-2 as per the provision of the Orissa Motor Vehicle Act and Rules, 1975. Apart from the above, the Petitioner has also sought for a direction from this Court to the Regional Transport Authority-cum-Tax Recovery Officer, Sambalpur/ Opposite Party No.3 for making recovery of the defaulted amount in respect of the vehicle bearing registration No.OR-15-M-0415. 3. Heard. Digitally Signed Signed by: AYASKANTA JENA Designation: Personal Assistant Reason: Authentication Location: High Court of Orissa Date: 09-Jan-2026 17:02:17 Signature Not Verified 4. Learned Standing Counsel for the Transport Department submits that as per the provision under Section 13 of the Schedule II of the Odisha Motor Vehicle Taxation Act, 1975, the Petitioner should have made an objection before the concerned Tax Recovery Officer instead of preferring this Writ Petition. 5. Considering the above submission made by the learned Standing Counsel for the Transport Department and on going through the averments made in this Writ Petition, this Court without going into the merits of the case, directs the Petitioner to approach the concerned Tax Recovery Officer along with an appropriate application within a period of ten working days hence. In such event, the said Tax Recovery Officer shall look into the grievance of the Petitioner and pass a reasoned order within a period of fifteen working days thereafter. 6. This Writ Petition is, accordingly, disposed of. (Dr. Sanjeeb K Panigrahi) Judge Ayaskanta Designation: Personal Assistant