ORISSA STATE FINANCIAL CORPORATION vs TRANSPORT COMMNR.-CUM-CHAIRMAN,STA — C.A. No. 2928/2000

Summary: The Supreme Court allowed Orissa State Financial Corporation's appeal against the Orissa High Court's judgment dated February 2, 2000. The Court set aside the High Court's direction requiring the Corporation to pay outstanding motor vehicle tax (₹57,243) on a truck it had sold. The Court held that under Section 12 of the Orissa Motor Vehicles Taxation Act, 1975, statutory tax liability remains with the previous owner or the vehicle purchaser, and private contractual representations cannot override statutory obligations. The Court permitted the Transport Commissioner to recover the tax from the previous owner, the current owner (2nd Respondent), or whoever possesses the vehicle, with no order on costs. This case analysis is maintained by casestatus.in based on publicly available court records.