p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.7736 of 2026 Tamoghna Manna …. Petitioners Ms. S.Dash, Advocate -versus- State of Odisha & Anr. …. Opposite Parties Mr. R.Pradhan, ASC Mr. P.Behera, Advocate for O.P.2 CORAM: SHRI JUSTICE B. P. ROUTRAY ORDER 17.03.2026 Order No. 01. 1. Heard Ms. Dash, learned counsel for the Petitioner, Mr. Behera, learned counsel for Opposite Party No.2 and Mr. Pradhan, learned ASC for the State. 2. The Petitioner is the owner of the vehicle bearing registration No. OD-15-AA-1274. His vehicle has been seized for non-payment of the tax amount as well as the Challan amount, totaling to the tune of Rs.2,43,340/-. 3. Considering such limited grievance of the Petitioner, the writ petition is disposed of at the stage of admission with observation that in the event, the Petitioner deposits the tax amount together with 50% of the Challan amount due under Section 194 of the M.V. Act, within a period of three weeks from today, the vehicle in question may be released in his favour of subject to such final decision to be taken by the authority. It is further observed that the authority is at liberty to Digitally Signed Signed by: SANGRAM DAS Reason: Authentication Location: High Court of Orissa, Cuttack Date: 17-Mar-2026 17:53:47 Signature Not Verified p. 2 proceed in accordance with law for realization of the penalty in respect of the vehicle, granting due opportunity of hearing to the Petitioner. 4. Urgent certified copy of this order be granted on proper application. ( B.P. Routray) Judge S.Das