IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.4194 of 2026 Mausumi Prava Giri …. Petitioner Mr. P.R.Singh, Advocate -versus- State of Odisha & Ors. …. Opposite Parties Mr. T.K.Dash, AGA Mr.P.Behera, Advocate 2 & 3 CORAM: SHRI JUSTICE B. P. ROUTRAY ORDER 13.02.2026 Order No. 02. 1. Heard Mr. Singh, learned counsel for the Petitioner, Mr. Behera, learned counsel for Opposite Parties 2 & 3 and Mr. Pradhan, learned ASC for the State. 2. It is submitted on behalf of the Petitioner that the vehicle in question has already been scraped since 1st June 2022 and therefore, the demand of tax for the period of 1st July 2022 to 31st December 2025 amounting Rs.66,500/- is unsustainable. 3. The writ petition is disposed of at the stage of admission, as agreed by the Petitioner to pay the tax amount within a period of 30 days from today along with production of certified copy of this order and a copy of the writ petition. In such event, the Taxing Authority Digitally Signed Signed by: SANGRAM DAS Reason: Authentication Location: High Court of Orissa, Cuttack Date: 13-Feb-2026 14:51:58 Signature Not Verified may consider the grievance of the Petitioner regarding waiver of penalty subject to filing of the show-cause reply within such period. 4. Urgent certified copy of this order be granted on proper application. ( B.P. Routray) Judge S.Das