- 1 - HC-KAR NC: 2026:KHC:26465 WP No. 7699 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 7699 OF 2026 (T-MVT) BETWEEN: SRI. MUDUKAPPA NAYAK SON OF HANUMANTHAPA, AGED ABOUT 66 YEARS, RESIDING AT NO.2, NARAYAN TEERTHA ASHRAMA COLONY, MANVI, RAICHUR, PIN CODE 584123 …PETITIONER (BY MS. VASUNDARA T.P., ADVOCATE FOR SRI. P.M. SIDDAMALLAPPA., ADVOCATE) AND: 1. STATE OF KARNATAKA REP. BY ITS PRINCIPAL SECRETARY, M.S. BUILDING ROAD TRANSPORT DEPARTMENT BENGALURU 560001. 2. REGIONAL TRANSPORTATION OFFICER, HASSAN DISTRICT, HASSAN -573201. …RESPONDENTS (BY SRI.SHAMANTH NAIK., HCGP) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:26465 WP No. 7699 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI QUASHING THE ENDORSEMENT DATED 30.06.2025 BEARING REFERENCE NO.PAR.SA.AA/HASSAN/DSA/2025-26 AS PER ANNEXURE-E; B) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENTS TO RELEASE THE VEHICLE FORTHWITH WITHOUT INSISTING UPON THE IMPUGNED DEMAND. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner has purchased a Toyota Innova Crysta vehicle in the year 2016, and he has filed this petition because his vehicle is seized and is issued with the impugned Endorsement dated 30.06.2025 calling upon him to pay a sum of Rs.6,93,944/- which would include lifetime tax, cess and penalty. The authorities have filed their - 3 - HC-KAR NC: 2026:KHC:26465 WP No. 7699 of 2026 statement of objections and the computation of the petitioner's liability because the petitioner has been using the vehicle only on temporary registration without paying lifetime tax, the authorities have stated thus. 1) The invoice value of the vehicle : Rs.17,90,985 i) Lifetime tax @17% under Part A-5 of the Schedule : Rs. 3,04,467 ii) Cess@11% of the tax under Section 3A : Rs. 33,491 iii) Total Lifetime tax+Cess (rounded off) : Rs. 3,37,960 iv) Penalty to be calculated @1% for every Month of delay if and when the tax is Paid 2) Fine amount to be paid to Court i) For violation of Section 192-B of MV Act @1/3rd of LTT : Rs. 1,12,654 ii) Fine amounts as imposed by Court to be paid also for violation of Section 146 r/w 196, Section 39 r/w Section 192 of the MV Act and Rule 115(7) of the CMV Rules r/w Section 190(2) of the MV Act. Ms. Vasundhara T, the learned counsel for the petitioner, and Sri Shamanth Naik, the learned High Court Government Pleader, for the authorities are heard. Sri Shamanth Naik is categorical that the - 4 - HC-KAR NC: 2026:KHC:26465 WP No. 7699 of 2026 petitioner will have to pay lifetime tax, cess and interest as is required under the statute and the question of penalty will have to be considered by the jurisdictional Court and that if the petitioner does not offer the afore lifetime tax, cess and interest the authorities would be within their power to bring the property to sale to recover dues. This Court finds force in this submission, and the petitioner to avoid this consequence must offer lifetime tax, cess and interest; and in the circumstances where the petitioner pleads bona fides, this Court is of the considered view that if the petitioner offers lifetime tax, cess and interest as permissible under the statute within a reasonable time, the penalty may not be levied. Further, this Court must observe that if the petitioner does not offer lifetime tax, cess and interest as aforesaid within a reasonable time, the authorities must be at liberty to take every action as is permissible in law - 5 - HC-KAR NC: 2026:KHC:26465 WP No. 7699 of 2026 and also initiate proceedings to recover penalty. In the light of the afore, the following ORDER The petition stands disposed of reserving liberty to the petitioner to offer lifetime tax and cess in a sum of Rs. 3,37,960/- along with interest that should be paid under the statute. The petitioner is reserved with liberty to offer this amount within a month from today. If the petitioner offers the afore amount, the authorities could consider waiving of the penalty. Sd/- (B M SHYAM PRASAD) JUDGE NV