- 1 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22276 OF 2025 (T-MVT) BETWEEN: 1. SRI. ARASAPPA. T. G. S/O GOVINDAPPA, AGED 58 YEARS, R/AT SANDHYA TOURS AND TRAVELS KALASIPALYAM BENGALURU - 560 002 …PETITIONER (BY SRI. R. LOKESH.,ADVOCATE) AND: 1. THE JOINT COMMISSIONER FOR TRANSPORT AND APPELLATE AUTHORITY BENGALURU URBAN DIVISION, I FLOOR, TTMC A BLOCK, BMTC BUILDINGS, K.H.ROAD, SHANTHINAGAR, BENGALURU - 560 027 2. THE REGIONAL TRANSPORT OFFICER, AND TAXATION AUTHORITY, BENGALURU CENTRAL RTO OFFICE, HSR LAYOUT, BENGALURU - 560 102 …RESPONDENTS (BY SMT. JYOTI M. MARADI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) MODIFY THE INTERIM Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 ORDER DATED 29-01-2025 TO DIRECT THE RESPONDENT-2 AUTHORITY TO ACCEPT THE PRESENT QUARTER TAX TO THE VEHICLE KA-06-C-5229 AND VERIFY PHYSICALLY WHETHER THE VEHICLE WAS USED ON ROAD DURING THE PERIOD OF DEMAND IN VIEW OF THE COVID-19 NATIONAL EMERGENCY PERIOD FROM 2020 ONWARDS AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks for the following reliefs: "(a) Modify the interim order dated 29-01-2025 to direct the respondent-2 authority to accept the present quarter tax to the vehicle KA-06-C-5229 and verify physically whether the vehicle was used on road during the period of demand in view of the Covid-19 national emergency period from 2020 onwards; (b) To direct the appellate authority respondent-1 to consider the notifications issued by the government of Karnataka during the emergency period of Covid-19 issued on 23-03-2020 to stop all the movements of the vehicles in the state and exemption granted due to - 3 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 lock down declared by the government and further to consider the memo dated 29-01-2025 filed before it with judicial references in the interest of justice (c) To pass such order as deem fit under the circumstances of the case under situation to grant relief to the petitioner in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of this Court in W.P.No.21589/2023 dated 18.03.2024, in order to contend that the present petition to be disposed of in terms of the said order. 4. Per contra, learned HCGP for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner, the present petition is directly and squarely covered by - 4 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 the decision of this Court in W.P.No.21589/2023 dated 18.03.2024, the operative portion of which reads as under: "1. In this petition the petitioner seeks for the following reliefs: (a) Issue direction to the respondent-1 authority Joint transport commissioner and appellate authority, Mysore to consider the appeal filed by the petitioner bearing number 01/2023 by modifying the interim order dated 11-08-2023 in the appeal marked as ANNEXURE -L to the writ petition, to consider the vehicle KA 22 – B- 4046 héld in the name of petitioner as a security to tax demand of tax impugned in the appeal and to decide the tax appeal 01/2023 on merits in the interest of justice and equity. (b) to issue direction to the respondent-2 authority RTO, Mysore who is respondent in tax appeal to furnish any check report issued to the vehicle KA-09-9192 from 1- 10- 2011 to 31-12-2015 since the petitioner has already intimated the authority that the vehicle KA-09-9192 was surrendered in the year 2006 and not used on road after wards due to theft of the vehicle from the parked/declared place. (c) to pass such order as deem fit under the circumstances of the case under situation to grant relief to the petitioner in the interest of justice and equity. 2. Heard learned counsel for the parties and perused the material on record. - 5 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 3. Learned counsel for the petitioner submits that aggrieved by the impugned endorsement/notice dated 31.12.2022 passed by the respondent, the petitioner preferred tax appeal No. 1/2023 pending before the first appellate authority. In the said appeal, the petitioner/appellant requested the first appellate authority for consideration of appeal on merits by permitting the petitioner to deposit 10% of the tax amount and provide security to the extent of the remaining 90% in the form of stage carriage bus bearing No. KA-22-B-4046. By the impugned order dated 11.08.2023, the first appellate authority rejected the request of the petitioner and directed him to deposit 50% of the tax amount and furnish security by way of bank guarantee in relation to the remaining 50%. Aggrieved by the impugned order passed by the first appellate authority, the petitioner is before this Court by way of the present petition. 4. Learned counsel for the petitioner submits that he would deposit Rs.1,00,000/- before the first appellate authority and provide security in the form of the above stage carriage bus bearing No. KA-22-B-4046 which is worth about Rs.8,00,000/- as on today. It is submitted that the vehicle belongs to the petitioner and is registered in his name as can be seen from the B extract produced along with I.A. No. 1/2024. It is therefore submitted that the impugned order passed by the first appellate authority be modified by directing the first appellate authority to consider the appeal on merits subject to the petitioner depositing Rs.1,00,000/- and furnishing security in the form of aforesaid stage carriage bus. - 6 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 5. Though the present petition is vehemently opposed by the respondent - State, in the peculiar/special facts and circumstances of the instant case which is third round of litigation in relation to the original vehicle bearing No. KA-09-9192, I am of the considered opinion that in order to enable the petitioner to prosecute the appeal on merits, I deem it just and appropriate to modify the impugned order dated 11.08.2023 and direct the first appellate authority to consider the appeal preferred by the petitioner on merits subject to certain conditions and directions. 6. In view of the above, the following; O R D E R i. Petition is disposed off. ii. The impugned order at Annexure L dated 11.08.2023 is modified. iii. For the purpose of enabling the first appellate authority to dispose of the appeal, I deem it just and appropriate to direct the petitioner to deposit Rs.1,00,000/- before the first appellate authority within a period of three weeks from today. iv. In addition thereto, the petitioner shall provide security in the form of stage carriage bus bearing No. KA-22-B-4046 to the satisfaction of the first appellate authority. v. Immediately upon the petitioner depositing Rs.1,00,000/- and furnishing security as stated supra, the first appellate authority shall - 7 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 entertain, consider and pass appropriate orders in the appeal in accordance with law." The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of this Court in W.P.No21589/2023 dated 18.03.2024. 6. In the result, I pass the following: O R D E R i. Petition is disposed off. ii. The impugned order at Annexure E dated 29.01.2025 is modified. iii. For the purpose of enabling the First Appellate Authority to dispose of the appeal, I deem it just and appropriate to direct the petitioner to deposit Rs.1,00,000/- before the First Appellate Authority within a period of three weeks from today. iv. In addition thereto, the petitioner shall provide security in the form of stage carriage bus bearing No. KA-06-C- 5229 to the satisfaction of the First Appellate Authority. - 8 - HC-KAR NC: 2025:KHC:48431 WP No. 22276 of 2025 v. Immediately upon the petitioner depositing Rs.1,00,000/- and furnishing security as stated supra, the First Appellate Authority shall entertain, consider and pass appropriate orders in the appeal in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 8 CT-SG