- 1 - HC-KAR NC: 2025:KHC:41784 WP No. 20820 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20820 OF 2025 (T-MVT) BETWEEN: SRI. MANJUNATH A., S/O ANNAYYAPPA, AGED 38 YEARS, R/A MARAMMA TEMPLE ROAD, KAMMAVARIPET, HOSKOTE, BENGALURU – 562 114 …PETITIONER (BY SRI. R. LOKESH, ADVOCATE) AND: THE REGIONAL TRANPORT OFFICER K.R. PURAM, BENGALURU-560 016 …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE DEMAND NOTICE DATED 12-05-2025 MARKED ANNEXURE-C TO THE WRIT PETITION IN RESPECT OF VEHICLE KA-07-8504 TO GRANT 10 EQUAL MONTHLY INSTALLMENT TO PAY THE TAX AND TO DIRECT THE RESPONDENT AUTHORITY TO ACCEPT THE CURRENT QUARTER TAX ALONG WITH FIRST INSTALLMENT AND ALSO IN RESPECT OF ANNEXURE-E TAX DEMAND NOTICE DATED 12-05- 2025 TO THE WRIT PETITION IN RESPECT OF VEHICLE KA-51-B- 0122 TO GRANT 10 EQUAL MONTHLY INSTALLMENT TO PAY THE TAX AND TO DIRECT THE RESPONDENT AUTHORITY TO ACCEPT THE CURRENT QUARTER TAX ALONG WITH FIRST INSTALLMENT TO USE THE VEHICLE ON ROAD. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41784 WP No. 20820 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks for the following reliefs: “(a) Set aside the demand notice dated 12.05.2025 marked ANNEXURE-C to the writ petition in respect of vehicle KA-07-8504 to grant 10 equal monthly installment to pay the tax and to direct the respondent authority to accept the current quarter tax along with first installment and also in respect of ANNEXURE-E tax demand notice dated 12.05.2025 to the writ petition in respect of vehicle KA-51-B-0122 to grant 10 equal monthly installment to pay the tax and to direct the respondent authority to accept the current quarter tax along with first installment to use the vehicle on road.” (b) 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 respondent and perused the material on record. 3. A perusal of the impugned order will indicate that prior to the issuance of the impugned notice at Annexure-C dated - 3 - HC-KAR NC: 2025:KHC:41784 WP No. 20820 of 2025 12.05.2025 and Annexure-E dated 12.05.2025, no prior notices nor details of quantification of the amount have been issued or made to the petitioner, who was not provided any opportunity to respond to the same and without following the said process, respondent having issued the impugned demand notice, I deem it just and appropriate to dispose of this petition directing that the impugned demand notices at Annexures-C and E may be treated as show cause notices and petitioner may be permitted to submit reply along with relevant documents and respondent shall proceed further in accordance with law. 4. In the result, I pass the following: ORDER i) The petition is hereby disposed of. ii) The impugned demand notices at Annexures-C and E both dated 12.05.2025 are treated as show cause notices to which petitioner is entitled to submit his reply. - 4 - HC-KAR NC: 2025:KHC:41784 WP No. 20820 of 2025 iii) Petitioner is permitted to submit reply to Annexures-C and E within a period of two weeks from the date of receipt of copy of this order. iv) Immediately upon the petitioner submitting a reply to Annexures-C and E as stated supra, respondent shall provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law and pass appropriate orders/take appropriate decision within a period of one month from the date of petitioner submitting reply. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 29