- 1 - HC-KAR NC: 2025:KHC:26528 WP No. 3130 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 3130 OF 2025 (T-MVT) BETWEEN: RADHAKRISHNA AGE 49 YEARS S/O BABU GOWDA, HENYADI HOUSE, BALYA VILLAGE AND POST, KADABA TALUK, D.K. DISTRICT - 574 201. …PETITIONER (BY SRI. M E NAGESH, ADVOCATE) AND: 1. THE REGIONAL TRANSPORT OFFICER & TAX OFFICER PUTTUR, D.K.DISTRICT - 574 201. 2. THE JOINT COMMISSIONER FOR TRANSPORT, SHIVAMOGGA DIVISION, SHIVAMOGGA - 577 201. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS.QUASH THE ORDERS PASSED BY THE RTO AND TAX OFFICER, PUTTUR, THE R-1 DTD. 22.05.2023 IN NO. RTO (PUTTUR) /KA-21/4551/2023-24 AS PER ANNX-C AND THAT OF THE CONFIRMATION ORDER OF THE JOINT COMMISSIONER FOR TRANSPORT AND TAX APPELLATE AUTHORITY, SHIVAMOGGA DIVISION, SHIVAMOGGA DTD. 29.10.2024 PASSED IN JTC/SHIVAMOGGA/TAX APPEAL/03/2023-24 AS PER ANNX-G AND ETC. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26528 WP No. 3130 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following relief: "a) Call for records; b) Issue a Writ of Certiorari quashing the orders passed by RTO & Tax Officer, Puttur, the 1st respondent dated: 22.05.2023 in No.RTO(Puttur)/KA-21/4551/2023-24 as per Annexure - C and that of the confirmation order of the Joint Commissioner for Transport and Tax Appellate Authority, Shivaogga Division, Shivamogga dated: 29.10.2024 passed in JTC/Shivamogga/Tax Appeal/03/2023-24 as per Annexure - G; c) And for any order or direction as this Hon'ble Court deems fit to pass in the interest of justice." 2. The petitioner claims to be the registered owner of the stage carriage vehicle bearing No.KA-21/4551, which is of 2000 model vehicle. The claim of the petitioner is that from the year 2017, the vehicle was not used and was garaged in the compound of the petitioner's house and as such, there is no stage carriage permit which was applied - 3 - HC-KAR NC: 2025:KHC:26528 WP No. 3130 of 2025 for, received and the vehicle not being operated, no taxes were paid. 3. When the petitioner made an application for cancellation of the registration, the said endorsement came to be issued calling upon the petitioner to make payment of the Taxes due on the said vehicle from the year 2017, till the year 2022. When the application was made for the purpose of consideration, the same not having been made, vide Annexure - C, the application of the petitioner came to be dismissed. An appeal having been filed before the Appellate Authority. The appeal also came to be dismissed on 29.10.2025 at Annexure - G. Challenging both the above orders, the petitioner is before this Court. 4. On an enquiry with learned counsel for the petitioner if any document has been placed on record indicating the non-usage of the vehicle and non roadworthiness of the vehicle, he submits that no documents have been placed on record. If that be so, the claim of the petitioner that the vehicle has been garaged from the year 2017 cannot at this stage be accepted. 5. In that view of the matter, the Writ Petition is disposed off, reserving liberty to the petitioner to firstly make payment of the due amounts, obtain cancellation of the - 4 - HC-KAR NC: 2025:KHC:26528 WP No. 3130 of 2025 registration and thereafter, seek for refund by adducing appropriate evidence, in terms the decision of the Hon'ble Apex Court in the case of State of Karnataka vs. K.Gopalakrishna Shenoy and another reported in AIR 1987 SUPREME COURT 1911. 6. The submission of the learned counsel for the petitioner that the Tax would be paid, within four weeks from today is placed on record. 7. If such Tax is paid, the respondents are directed to issue the cancellation of the registration certificate, within four weeks thereafter. 8. If an application for refund is made, the same shall be considered expeditiously by the respondents. SD/- (SURAJ GOVINDARAJ) JUDGE KG List No.: 1 Sl No.: 27