IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.9993 of 2026 Sandip Kumar Jain …. Petitioner Mr. M.Padhy, Advocate -versus- The State Transport Authority, Odisha, Cuttack & Anr. …. Opp.Party Mr. P.Behera, Advocate for Transport Authority CORAM: JUSTICE B. P. ROUTRAY ORDER 22.04.2026 Order No. 02. 1. Heard Mr. Padhy, learned counsel for the Petitioner and Mr. Behera, learned counsel for the Transport Authority. 2. It is admitted on the part of the Petitioner that in absence of off- road intimation given by the Petitioner in respect of the vehicle, the tax demand has been raised by the authority. 3. Accordingly, no merit is found in the contention of the Petitioner to challenge the tax recovery demand issued at Annexure-2 and the writ petition is disposed of. However, as prayed for, the Petitioner is granted liberty to approach appropriate authority in this regard. (B.P. Routray) Judge S.Das