IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27168 of 2026 CNR No.ODHC010519122026 Pradeep Riunar Mallick …. Petitioner Mr. Sanjay Kumar Patra, Advocate -versus- State of Odisha and Others …. Opp. Parties Mr. S. B. Mohanty, AGA CORAM: THE HON’BLE MR. JUSTICE CHITTARANJAN DASH ORDER 01.09.2026 Order No. 02. 1. Heard learned counsel for the parties. 2. It is submitted on behalf of the Petitioner that the vehicle bearing Regd. No. OR-22-7669 has already been scrapped since 20th October, 2022, and, therefore, the demand of tax for the period from 1st April, 2017 to 31st March, 2026, amounting to ₹40,890/-, is unsustainable. 3. Accordingly, 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, upon production of a certified copy of this order along with a copy of the Writ Petition. In such event, the Taxing Authority may consider the grievance of the Petitioner regarding waiver of penalty, subject to the Petitioner filing a show-cause in that regard within the aforesaid period. Signature Not Verified Digitally Signed Signed by: ANANTA KUMAR PRADHAN (Chittaranjan Dash) Designation: Senior Stenographer Reason: Authentication Judge Location: HIGH COURT OF ORISSA Date: 02-Sep-2026 15:44:58 AKPradhan Page 1 of 1

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27168 of 2026 CNR No.ODHC010519122026 Pradeep Riunar Mallick …. Petitioner Mr. Sanjay Kumar Patra, Advocate -versus- State of Odisha and Others …. Opp. Parties Mr. S. B. Mohanty, AGA CORAM: THE HON’BLE MR. JUSTICE CHITTARANJAN DASH ORDER 01.09.2026 Order No. 02. 1. Heard learned counsel for the parties. 2. It is submitted on behalf of the Petitioner that the vehicle bearing Regd. No. OR-22-7669 has already been scrapped since 20th October, 2022, and, therefore, the demand of tax for the period from 1st April, 2017 to 31st March, 2026, amounting to ₹40,890/-, is unsustainable. 3. Accordingly, 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, upon production of a certified copy of this order along with a copy of the Writ Petition. In such event, the Taxing Authority may consider the grievance of the Petitioner regarding waiver of penalty, subject to the Petitioner filing a show-cause in that regard within the aforesaid period. Signature Not Verified Digitally Signed Signed by: ANANTA KUMAR PRADHAN (Chittaranjan Dash) Designation: Senior Stenographer Reason: Authentication Judge Location: HIGH COURT OF ORISSA Date: 02-Sep-2026 15:44:58 AKPradhan Page 1 of 1