Karnataka High Court
Sri Pugazhendi K S/O Kannapan vs The State Of Karnataka on 18 February, 2026
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NC: 2026:KHC-D:2494
WP No. 101154 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 18TH DAY OF FEBRUARY, 2026
BEFORE
THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI
WRIT PETITION NO. 101154 OF 2026 (GM-RES)
BETWEEN:
SRI PUGAZHENDI K S/O KANNAPAN,
AGE. 34 YEARS, OCC. SENIOR BRANCH MANAGER,
BANK OF BARODA, KUDITHINI BRANCH,
KUDITHINI, TQ. AND DIST. BALLARI.
R/O. FLAT NO. 415, 4TH FLOOR,
TIRUMALA SAI RESIDENCY,
WARD NO.22, T B SANATORIUM,
CANTONMENT, BALLARI 583104.
...PETITIONER
(BY SRI. HIREMATH MALLIKARJUN SHANKARAYYA, ADVOCATE)
AND:
Digitally signed by
YASHAVANT
NARAYANKAR
1. THE STATE OF KARNATAKA,
Location: HIGH
COURT OF REP. BY ITS PRINCIPAL SECRETARY,
KARNATAKA
1ST FLOOR, M S BUILDING,
BENGALURU 560001.
2. THE COMMISSIONER,
FOR TRANSPORT AND ROAD SAFETY,
1ST FLOOR, 'A' BLOCK,
T.T.M.C. BUILDING, K. H. ROAD,
SHANTINAGAR, BENGALURU 560027.
3. THE REGIONAL TRANSPORT OFFICER,
REGIONAL TRANSPORT OFFICE,
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NC: 2026:KHC-D:2494
WP No. 101154 of 2026
HC-KAR
BALLARI 583104.
4. THE MOTOR VEHICLE INSPECTOR,
OFFICE OF THE REGIONAL TRANSPORT OFFICER,
BALLARI 583104.
...RESPONDENTS
(BY SRI. T. HANUMAREDDY, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF CONSTITUTION OF INDIA, PRAYING TO, I. ISSUE A WRIT
OF CERTIORARI OR ANY OTHER WRIT OR DIRECTION IN THE
NATURE OF WRIT TO QUASH THE IMPUGNED SEIZURE ORDER
BEARING NO.036936, DATED 05.11.2025 (ANNEXURE-H)
PASSED BY 4TH RESPONDENT AND ALSO IMPUGNED NOTICE
BEARING NO.¥Áæ.¸Á.C./§¼Áîj/rJ¸ïJ/2019-20, DT.20.01.2026
(ANNEXURE-L) PASSED BY THE 3RD RESPONDENT AND PASS
APPROPRIATE ORDERS BY ALLOWING THIS WRIT PETITION IN
THE INTEREST OF JUSTICE; II. ISSUE A WRIT IN THE NATURE
OF MANDAMUS DIRECTING THE RESPONDENTS TO RELEASE
THE CAR OF THE PETITIONER BEARING REGISTRATION
NO.PY05/H7164 FORTHWITH IMPOSING ANY CONDITIONS; III.
GRANT SUCH OTHER OR FURTHER RELIEF AS THIS HON'BLE
COURT MAY DEEM FIT IN THE CIRCUMSTANCES, INCLUDING
COSTS.
THIS WRIT PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI
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NC: 2026:KHC-D:2494
WP No. 101154 of 2026
HC-KAR
ORAL ORDER
The present writ petition is filed seeking the following prayers:
i. Issue a writ of certiorari or any other writ or direction in the nature of writ to quash the impugned seizure order bearing No.036936, dt. 05.11.2025 (Annexure-H) passed by 4th respondent and also impugned notice bearing No.¥Áæ.¸Á.C./§¼Áîj/rJ¸ïJ/2019-20, dt.20.01.2026 (Annexure-L) passed by the 3rd respondent and pass appropriate orders by allowing this writ petition in the interest of justice;
ii. Issue a writ in the nature of mandamus directing the respondents to release the car of the petitioner bearing registration No.PY05/H7164 forthwith imposing any conditions;
iii. Grant such other or further relief as this Hon'ble Court may deem fit in the circumstances, including costs.
2. It is a case of the petitioner that he is an employee of the Bank of Baroda and a native of Pondicherry. While he was working at Pondicherry, he purchased a secondhand car bearing Reg. No.PY-05/H-7164 for his personal use. After purchase of the car, the name of the petitioner was registered as owner of the said vehicle w.e.f., 11.11.2021. Vide Order dated 19.05.2025, the petitioner was transferred from the Bank of Baroda, Pondicherry Branch to Kudatini Branch in Ballari District under Inter Zonal transfer. The petitioner after relieving from -4- NC: 2026:KHC-D:2494 WP No. 101154 of 2026 HC-KAR Pondicherry Branch reported to duty at Kudathini Branch and also brought his car while travelling from Pondicherry for his daily use to go to the bank from his home. On 05.11.2025, while he was going to the bank from his home, the respondent No.1 stopped the car of the petitioner and on verification of all the documents, he seized the car of the petitioner on the ground that the petitioner is using the car registered at Pondicherry without paying the Karnataka Motor Vehicles Tax. Immediately, on 08.11.2025, he submitted a representation to the respondents to release his seized vehicle, pointing out how the seizure is illegal. When the car was not released, the petitioner filed Crl.Misc.No.572/2025 before the III-Additional Civil Judge and JMFC, Ballari seeking interim release of the vehicle. However, the same was rejected on the ground that the Court is not empowered to release the vehicle. It is the contention of the learned Counsel for the petitioner that as per Section 3(1) of the Karnataka Motor Vehicles Taxation Act, 1957 (for short 'the Act'), the liability to pay the tax arises only when a vehicle is kept for use or used in the State of Karnataka for a period exceeding 12 months from the date of its entry into the State and further if the vehicle is once registered in any State in India, it shall not be -5- NC: 2026:KHC-D:2494 WP No. 101154 of 2026 HC-KAR required to be registered elsewhere in India. It is submitted that the seizure of the petitioner's vehicle is contrary to the provisions of the Motor Vehicles Act. Further, he has relied on the judgment of Co-ordinate Bench of this Court in W.P.No.28063/2015 and connected matters disposed on 10.03.2016 wherein at page No.34, it is observed as under:
"If the vehicle is once registered in any State in India, it shall not be required to be registered elsewhere in India. But when a motor vehicle registered in one State has been kept in another State, for a period exceeding twelve months, the owner of the vehicle shall apply to the registering authority, within whose jurisdiction the vehicle then is, for the assignment of a new registration mark. This is as provided under Section 46 and 47 of the MV Act."
3. Relying on the above, it is submitted by the learned counsel for the petitioner that the seizure of the vehicle is bad and an order shall be passed directing the respondent to release the vehicle.
4. The learned AGA representing on behalf of the respondent/State, submits that the writ petition is not maintainable. He has drawn the attention of the Court to Section 3 of the Act. He submits that as per Section 3 of the Act, the respondents are empowered to levy the tax and as per Section -6- NC: 2026:KHC-D:2494 WP No. 101154 of 2026 HC-KAR 11-A of the Act, the authorities have the power to seize the vehicle where the tax is not paid. If once the determination is done under Section 3 of the Act, the affected party has a right of appeal under Section 15 of the Act before the Taxation Authority and if the petitioner is aggrieved by an order passed in appeal, he can go before the Commissioner of the Transport under Section 15-A of the Act i.e., is Revisional Authority. It is submitted that when there is a mechanism in place in the Act, the petitioner cannot invoke the jurisdiction of this Court under Article 226 of the Constitution of India.
5. Having heard the counsels on either side, perused the material on record. The petitioner has come before the Court stating that how the seizure of the vehicle of the petitioner is bad and how the respondents cannot collect the tax and how their action is bad. Whatever are the merits of the case, even if the petitioner is having a good case on merits, this Court is not inclined to entertain the writ petition, as under the provisions of the Act, as per Section 11 of the Act, the respondents have the authority to seize the vehicle and having determined the tax under Section 3 of the Act, the petitioner has a remedy of an -7- NC: 2026:KHC-D:2494 WP No. 101154 of 2026 HC-KAR appeal under Section 15 of the Act and also remedy of revision under Section 15A of the Act. In that view of the matter, this Court is not inclined to entertain the writ petition under Article 226 of the Constitution of India as nothing has been stated before this Court that the remedy that is available under the Act is not an alternative and efficacious remedy.
6. In that view of the matter, this Court is passing the following:
ORDER
(i) The writ petition is disposed off giving liberty to the petitioner to avail the appropriate remedy under the Act.
(ii) All I.As., in this writ petition stand closed.
Sd/-
JUSTICE LALITHA KANNEGANTI YAN CT: CNB List No.: 1 Sl No.: 18