JUDGMENT

K.R. Mohapatra, J. - This matter is taken up through hybrid mode.

2. The Petitioner in this writ petition prays for a direction to the Regional Transport Officer, Bhadrak-Opposite Party No.1 to accept the M.V. tax amount of Rs.1,49,500/- for the vehicle bearing Registration No.OD-22-E-2357 (Tipper) and to allow transfer of the ownership and issue permit as well as fitness certificate without insisting upon payment of penalty imposed for non-payment of M.V. tax in time.

3. It is submitted by learned counsel that the Petitioner is an auction purchaser of the aforesaid vehicle conducted by the Financer, namely, Branch Manager, Hinduja Leyland Fin Ltd., Bhubaneswar-Opposite Party No.2. The vehicle was seized by the Opposite Party No.2 for non-payment of the loan dues by the registered owner, namely, Basudev Jena. It is also submitted that since the Petitioner is in possession of the aforesaid vehicle, he is liable to pay the M.V. tax including the arrear amount, but not the penalty for non-payment of M.V. tax in time. In support of his case, he relies upon the decision of this Court in the case of Sk. Imran Ahmad -v- R.T.O., Bhubaneswar in W.P.(C) No.15548 of 2014, which was disp