- 1 - HC-KAR NC: 2025:KHC:40153 WP No. 15187 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.15187 OF 2025 (T-MVT) BETWEEN: M/S ESSARR HOLDINGS OFFICE AT - GROUND FLOOR, NO.17/A, 1ST CROSS, CAPTAIN MUNSHI LAYOUT HENNUR MAIN ROAD, BENGALURU – 560 084. REPRESENTED BY ITS PROPRIETOR, SIDDHARTH RAJ S/O S RAJKUMAR, AGED ABOUT 38 YEARS, RESIDING AT NO.17, CAPTAIN MUNSHI LAYOUT, HENNUR MAIN ROAD, BENGALURU – 560 084. …PETITIONER (BY SRI. VISHWAS GOWDA G.M., ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY THE MINISTRY OF TRANSPORT, VIDHANA SOUDHA, BENGALURU – 560 001. 2. THE COMMISSIONER, TRANSPORT AND ROAD SAFETY, 1ST FLOOR, A BLOCK, TTMC BUILDING, SHANTHI NAGAR, WILSON GARDEN, BENGALURU – 560 027. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40153 WP No. 15187 of 2025 3. THE REGIONAL TRANSPORT OFFICER, BENGALURU NORTH, OFFICE AT 3RD FLOOR, SHOPPING COMPLEX, RAILWAY STATION ROAD, KAMAL NEHRU EXTENSION, YESHWANTHPUR, BENGALURU – 560 022. …RESPONDENTS (BY SRI. HEMA KUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NOS.2 AND 3 TO REASSESS THE ROAD TAX PAYABLE BY THE PETITIONER STRICTLY IN ACCORDANCE WITH THE ACTUAL PURCHASE PRICE OF RS.49,97,500/- AS PER ANNEXURE-A AND REFUND THE EXCESS AMOUNT COLLECTED ALONG WITH INTEREST AT A RATE DEEMED JUST AND PROPER BY THIS COURT. 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, petitioner seeks the following reliefs: "a) Issue a writ of mandamus directing the respondent No.2 and 3 to reassess the road tax payable by the petitioner strictly in accordance with the actual purchase price of Rs.49,97,500/- as per Annexure-"A" and refund the excess amount collected along with interest at a rate deemed just and proper by this Hon'ble Court. b) Declare that the arbitrary and unlawful practice of imposing road tax based on an inflated vehicle value as produced at Annexure-'B' without legal or factual justification, is ultra vires, unconstitutional and unsustainable in law. - 3 - HC-KAR NC: 2025:KHC:40153 WP No. 15187 of 2025 c) Pass such further or other orders as this Hon'ble Court may deem fit in the particular facts and circumstances in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. It is the grievance of the petitioner that its representation at Annexure – C dated 24.01.2025 submitted to the respondent No.2 has not been considered so far by respondent No.2 nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Per contra, learned AGA for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said representation. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider its representation at Annexure – C dated 24.01.2025 and pass appropriate orders bearing in mind the material on record produced by the petitioner - 4 - HC-KAR NC: 2025:KHC:40153 WP No. 15187 of 2025 and in accordance with law, within a period of one month from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 17