Transport Commissioner-Cum-Chairman ... vs Ashok Ranjan Mohanty And Ors.

The Supreme Court interpreted Section 12 of the Orissa Motor Vehicles Taxation Act, 1975, establishing that both the original owner and the transferee of a motor vehicle are equally liable for unpaid taxes. The Court held that the High Court's directive to first pursue the original owner for tax recovery was unjustified, as the statute allows for simultaneous liability. Consequently, the Court allowed the appeal, set aside the High Court's order, and dismissed the writ petition.