Location: OHC, Cuttack

Date: 19-Jan-2026 17:27:11

IN THE HIGH COURT OF ORISSA AT CUTTACK

WP(C) No.31333 of 2025

(Under Article 226 and 227 of the Constitution of India)

Nirmal Sahoo …. Petitioner

-versus-

State of Odisha, represented … Opposite Parties

through its Commissioner-cum- Secretary, Commerce and

Transport Department and Others Advocate(s) appeared in this case:-

For Petitioner : Mr. A.K. Panda, Advocate

For Opp. Parties : Mr. G. Tripathy, AGA

Mr. P.K. Behera, Standing Counsel

for O.P.2 and 3

CORAM: JUSTICE B.P. ROUTRAY

JUDGMENT

13^th January, 2026

B.P. Routray, J.

1. Heard Mr. A.K. Panda, learned counsel for the petitioner, Mr. P.K. Behera, learned standing counsel for State Transport Authority and

Mr. G. Tripathy, learned AGA for State – opposite parties.

2. The grievance of the petitioner is that due to non-payment of road

tax amount, her (her late husband’s) vehicle was put to auction on 28

th

November, 2019 and an amount of Rs.9,97,000/- was fetched by the

Location: OHC, Cuttack Date: 19-Jan-2026 17:27:11 transport authorities. The auction money was received by the transport authorities immediately thereafter. But the due amount of MV tax payable in respect of the vehicle was only Rs.1,49,93