State Of West Bengal & Ors vs Mani Bhushan Kumar

The Supreme Court upheld the decision of the Calcutta High Court regarding the validity of a temporary permit under Section 88 of the Motor Vehicles Act, 1988, clarifying that counter-signature by the State Transport Authority, West Bengal, is not required for temporary permits. The Court emphasized that the respondent had complied with tax obligations as per the notification dated 13.04.2007, thus ruling that the seizure of the vehicle was unlawful. The appeal was dismissed, affirming the release of the vehicle and the award of costs to the respondent.