BAIKUNTHA CHARAN SAHU Vs. REGIONAL TRANSPORT OFFICER, CHANDIKHOL

JUDGEMENT

(1.) The petitioner has approached this Court with the following prayer:

(2.) It is submitted that since the petitioner had purchased the vehicle by way of auction sale, he is not liable to pay the arrear tax or the penalty thereof, prior to the date of seizure nor during the seizure when it was under the possession of the Financial Corporation. But the Transport Authority are insisting for payment of arrear tax from the petitioner who is not liable to pay the same.

(3.) A counter affidavit has been filed by the Opp. Party No.1 denying the claim of the petitioner on very many grounds. It is submitted that the vehicle bearing Registration No.OR-04-8481 could not be transferred to the name of the petitioner as arrear tax amounting to Rs.46,980/- from 1/2003 to 6/2004 was outstanding against the vehicle. It is further submitted that the Orissa State Financial Corporation which took possession of the vehicle under Section 29 of the State Financial Corporation was to intimate the R.T.O. regarding off-road as required under Section 51 (5) of the M.V. Act and Rule 61 (2) and 81 of O.M.V. Rules. Submission is made that the outstanding M.V. Tax against the vehicle was to be paid by the successor of the vehicle in view of the provision under Section 12 of the O.M.V. Act, 1975.