- 1 - HC-KAR NC: 2025:KHC:20661 WP No. 479 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 479 OF 2022 (T-MVT) BETWEEN: SRI. L NARASIMHAIAH S/O LAKSHMIPATHAIAH AGED 75 YEARS, R/AT NO.193, 27TH CROSS, 2ND MAIN, 6TH BLOCK JAYANAGAR, BANGALORE - 560 018. …PETITIONER (BY SRI. L. NARASIMHAIAH, PARTY-IN-PERSON) AND: 1. THE STATE OF KARNATAKA REP BY ITS SECRETARY, TRANSPORT DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001. 2. THE TRANSPORT COMMISSIONER FOR KARNATAKA STATE VIKASA SOUDHA, BANGALORE - 560 001. 3. THE REGIONAL TRANSPORT OFFICER AND TAXATION AUTHORITY MYSORE DIVISION, MYSORE – 572 001. 4. THE MANAGING DIRECTOR AND VICE CHAIRMAN KARNATAKA STATE ROAD TRANSPORT CORPORATION, KENGAL HANUMANTHAIAH ROAD, BANGALORE - 560 027. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:20661 WP No. 479 of 2022 5. THE JOINT COMMISSIONER FOR TRANSPORT MYSORE DIVISION, MYSORE - 572 001. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA FOR R-1 TO R-3 & R-5 SRI. HAREESH BHANDARY.J, ADVOCATE FOR R-4) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 R/W ARTICLE 14 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 09.04.2021 PASSED IN APPEAL NO.TAX-1 TO 5/2020 REJECTING THE CLAIM MADE BY THE PETITIONER BY THE R3 AND UPHELD THE ORDERS PASSED BY THE R5 VIDE ANNEXURE-C. THIS PETITION IS BEING HEARD AND RESERVED ON 19.03.2025 COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:- CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR CAV ORDER In this petition, petitioner party-in-person seeks for the following reliefs:- “ a) To set aside the order dated: 09.04.2021 passed in Appeal No.Tax-1 to 5/2020 rejecting the claim made by the petitioner by the 3rd respondent and upheld the orders passed by the 5th respondent, vide Annexure-‘C’. b) To call for records and grant such other relief/s deems fit by this Hon’ble Court.” - 3 - HC-KAR NC: 2025:KHC:20661 WP No. 479 of 2022 2. Heard petitioner, party-in-person and learned AGA for the respondents – 1 to 3 and 5 as well as learned counsel for the 4th respondent – KSRTC and perused the material on record. All parties have filed their written submissions also. 3. A perusal of the material on record will indicate that pursuant to various grounds of litigation between the petitioner and the respondents, the 3rd respondent – RTO and Taxation authority, Mysore, passed orders dated 07.02.2020, which was assailed by the petitioner before the 5th respondent – Appellate authority in Appeal No.(Tax)1-5/2020. By the impugned order dated 09.04.2021, the appellate authority dismissed the appeals filed by the petitioner, who is before this Court by way of the present petition. 4. The material on record, in particular, the impugned order will indicate that though various contentions have been urged by both sides in support of their respective claims, the same have not been considered in their proper perspective by the 5th respondent in the impugned order. In this context, both the petitioner, party–in- person and learned AGA for the respondents - State and learned counsel for the 4th respondent jointly submit that the impugned - 4 - HC-KAR NC: 2025:KHC:20661 WP No. 479 of 2022 order passed by the 5th respondent dated 09.04.2021 may be set aside and the matter remitted back to the 5th respondent for reconsideration afresh in accordance with law. 5. In view of the aforesaid facts and circumstances and joint submissions made by both sides, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and appropriate to set aside the impugned order dated 09.04.2021 passed by the 5th respondent and remit the matter back to him for reconsideration afresh in accordance with law by issuing certain directions. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-C dated 09.04.2021 passed by the 5th respondent is hereby set aside. (iii) The matter is remitted back to the 5th respondent for reconsideration afresh in accordance with law. (iv) Petitioner, party-in-person undertakes to appear before the 5th respondent on 30.06.2025 at 11 a.m. - 5 - HC-KAR NC: 2025:KHC:20661 WP No. 479 of 2022 (v) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.