STATE OF WEST BENGAL vs MANI BHUSHAN KUMAR

The Supreme Court held that under Section 88(1) and Section 88(7) of the Motor Vehicles Act, 1988, a counter-signature is not required for temporary permits, thus validating the respondent's permit for the route from Bihar to West Bengal. The Court affirmed the High Court's decision to release the seized vehicle, as the respondent had complied with tax payment requirements. The appeal by the appellants was dismissed, upholding the lower court's ruling and the awarded costs.