EXECUTIVE ENGINEER Vs. KREBS INTERNATIONAL LTD

JUDGEMENT

(1.) The present writ appeals are directed against a common judgment dtd. 20/4/2018 passed by the learned Single Judge dismissing the writ petitions filed by these Appellants.

(2.) By the impugned judgment, the learned Single Judge rejected the plea of the Appellants that Sec. 4A of the Orissa Motor Vehicles Taxation Act, 1975 (OMVT Act) as amended with effect from 21/11/2017, would have only prospective operation and the onetime tax payable thereunder would not apply to vehicles that were purchased prior to the date of the amendment. In other words, the learned Single Judge has held the amendment to be clarificatory and therefore, the Appellants would have to pay the onetime tax on the Maxi Cabs owned by them even though these such Maxi Cabs may have been purchased prior to 21/11/2017.

(3.) While directing notice to issue in W.A. No.239 of 2018 on 17/5/2018, this Court directed that the impugned judgment shall remain stayed. That interim order has continued since.