- 1 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE RAVI V HOSMANI WRIT PETITION NO. 25896 OF 2025 (MV) BETWEEN: THE MANAGING PARTNER DURGAMBA MOTORS ADMINISTRATIVE OFFICE AT NO.66, HANGALUR KUNDAPURA, UDUPID DISTRICT - 576 217 AND ALSO PLACE OF BUSINESS AT CHIKKABAJANE MANDIR ROAD, SARJAPURA POST, ANEKAL TALUK, BENGALURU - 562 125. …PETITIONER (BY SRI C V KUMAR, ADVOCATE) AND: 1. THE REGIONAL TRANSPORT OFFICER CHANDAPURA BANGALORE CITY - 562 186. 2. JOINT COMMISSIONER, FOR TRANSPORT BANGALORE (CITY) BENGALURU, TTMC BUIDLING, BANGALORE - 560 027. …RESPONDENTS [BY SMT. VAHEEDA, AGA FOR R1 & R2 (PH)] Digitally signed by GEETHAKUMARI PARLATTAYA S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT ORDER OR DIRECTION TO QUASH THE FOLLOWING: ENDORSEMENTS ISSUED BY THE FIRST RESPONDENT (I) ENDORSEMENT DATED 17-07-2025 BEARING NUMBER PRA.SA.AA/CHANDAPURA/S.R/2025-2026 (ANNEXURE - E), (II) ENDORSEMENT DATED 17-07-2025 BEARING NUMBER PRA.SA.AA/CHANDAPURA/S.R/2025-2026 (ANNEXURE - F), (III) ENDORSEMENT DATED 17-07-2025 BEARING NUMBER PRA.SA.AA/CHANDAPURA/S.R/2025-2026 (ANNEXURE - G), (IV) ENDORSEMENT DATED 17-07-2025 BEARING NUMBER PRA.SA.AA/CHANDAPURA/S.R/2025-2026 (ANNEXURE - H) THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE RAVI V HOSMANI ORAL ORDER Learned Additional Government Advocate is directed to accept notice for respondents. 2. With consent of learned counsel for parties, matter is taken up for disposal. - 3 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 3. Challenging endorsements dated 17.07.2025 at Annexures-E, F, G and H issued by respondent no.1 and seeking for writ of mandamus directing respondent no.1 to consider petitioner's application filed under Rule 34-A of Karnataka Motor Vehicle Taxation Rules, 1957 (‘Rules’, for short), dated 30.06.2025 at Annexures-A, B, C and D, this writ petition is filed. 4. Sri C.V. Kumar, learned counsel for petitioner submitted that petitioner is a Partnership Firm under name of M/s. Durgamba Motors operating transport services on basis of permit granted by respondents - Transport Authorities. It was submitted that petitioner was Managing Partner of said firm, Sri Sadananda Chatra held certain permits and buses, namely (A) KA-51-D-7188; (B) KA-51-D-4759; (C) KA-51-B-3129 and (D) KA-51-D-2580. Said buses were registered in office of respondent no.1 and who would be taxation authority in respect of same. 5. It was submitted that said buses required repairs and were to be taken off the road. Therefore, petitioner had filed application on 30.06.2025 by appending their original - 4 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 documents and requisite fee under Rule 34-A of Rules, as per Annexures-A to D with respondent no.1. Though applications were compliant with Rules, instead of considering same, respondent no.1 proceeded to issue impugned endorsements returning original documents to petitioner on ground that certain enquiry/proceedings were pending against said vehicles. 6. It was submitted that, Rule 34-A framed in pursuance of power under Section 16 of Motor Vehicles Act, 1988, ('Act', for short) read with Rule 34-A of Rules, Government of Karnataka had issued Notification no. TRD 45 SAEPA 2007, Bangalore dated 06.09.2007 gazetted on 10.09.2007, which provided for filing of application for exemption from road tax. In pursuance of same, petitioner had filed application and though neither under Section nor Rules or Notification permitted respondents to deny consideration of application, under impugned endorsements, respondents had returned applications back to petitioner which amounted to rejection or denial of consideration which was - 5 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 impermissible. In view of above, learned counsel sought for allowing writ petition. 7. Smt.Vaheeda, learned Additional Government Advocate for respondents sought to oppose writ petition. It was submitted that while filing of application for exemption under Rule 34-A of Rules by petitioner was not denied, it was submitted that there were enquires pending against vehicles in question and therefore issuance of endorsements as per Annexures-E to H were justified and sought dismissal of writ petition. 8. Heard learned counsel and perused material on record. 9. From above, it is seen that petitioner's grievance against impugned endorsements is that there was no provision for returning of application filed for exemption when petitioner had submitted all necessary documents and application was compliant with notification. It was submitted, pendency of enquiry cannot be employed as a justification for denial of exemption. While respondents submits that due to pendency - 6 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 of enquiry, applications were denied. Admittedly, applications filed under Rule 34-A of Rules, which reads as follows: "Rule 34-A. Intimation of non-use of vehicles: (1) Intimation of non-use of motor vehicles granted exemption from payment of tax under sub-clause (ii) of clause (a) of sub- section (i) of Section 16 of the Act, shall be in Form No.30. (2) For every intimation of non-use of vehicle, a fee of rupees one hundred shall be paid along with Form 30. For every application, for extension of period of non- use, a renewal fee of rupees one hundred shall be paid by the applicant." 10. Perusal of same would indicate that a provision was made for exemption from payment of vehicle tax by submission of an intimation of non-use of motor vehicles, by filing an application in Form no.30 along with applicable fee. It is seen that along with application, petitioner had also surrendered original documents of vehicles. Section 16 of Act, empowers State Government to issue notification providing for exemption of any vehicle from tax. In pursuance of said - 7 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 power, State Government had issued notification dated 06.09.2007. 11. Perusal of said notification reveals there is no provision for withholding or denial of application on ground of pendency of any enquiry against vehicle. Liability of owner of vehicle to pay tax would be a necessary incidence of user of vehicle on road. Since petitioner has stated that vehicle would be taken off road for repair, he be granted exemption from payment of road tax. When provisions of enactment, Rule and Notification provide for filing of application for exemption and same require applicant to submit such request in a particular Form along with certain documents and which in instant case appears to have been complied, in absence of any provision for withholding of grant of permission, respondents would not be justified in issuing endorsements and returning applications filed. 12. In case, there is any enquiry pending against vehicles, respondents authority would be at liberty to proceed with same and same cannot be employed as condition to deny applicants from exemption. - 8 - HC-KAR NC: 2025:KHC:37156 WP No. 25896 of 2025 13. In view of above, writ petition is allowed, impugned endorsements dated 17.07.2025 at Annexures-E, F, G and H issued by respondent no.1 are quashed. Petitioner is directed to resubmit application with respondent no.1 within a period of two weeks form date of receipt of certified copy of this order. On receipt of same, respondents to consider them and pass appropriate orders, in accordance with law keeping in mind observations made herein, within two weeks thereafter, if necessary by inspecting place indicated for storage of vehicle. Sd/- (RAVI V HOSMANI) JUDGE GRD List No.: 1 Sl No.: 23