Karnataka High Court
The Road Transport Officer vs Sandvik Asia Pvt. Ltd on 15 November, 2024
Author: H.T.Narendra Prasad
Bench: H.T.Narendra Prasad
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NC: 2024:KHC-D:16742-DB
WA No. 100127 of 2024
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 15TH DAY OF NOVEMBER, 2024
PRESENT
THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD
AND
THE HON'BLE MR. JUSTICE VENKATESH NAIK T
WRIT APPEAL NO. 100127 OF 2024 (T-MVT)
BETWEEN:
1. THE ROAD TRANSPORT OFFICER
REGIONAL TRANSPORT OFFICE, NEAR ABHAY SOLVENTS,
HOSPET ROAD, KOPPAL-583231.
2. THE SENIOR INSPECTOR OF MOTOR VEHICLES
REGIONAL TRANSPORT OFFICE, HOSPET ROAD,
Digitally signed
KOPPAL-583231.
by MANJANNA E ...APPELLANTS
Location: HIGH
COURT OF (BY SRI. GANGADHAR J.M., AAG A/W
KARNATAKA
DHARWAD SRI.PRAVEEN K. UPPAR, AGA)
BENCH
Date: 2024.11.22
10:36:25 +0530 AND:
SANDVIK MINING AND ROCK TECHNOLOGY
INDIA PRIVATE LIMITED,
MUMBAI PUNE ROAD, DAPODI PUNE-411012,
REPRESENTED HEREIN BY ITS
LEGAL COUNCIL, PREETI BHUSHAN SHALUKAR,
BRANCH AT. BRIGADE SOUTH, PARABE, NO.10,
UNIT-202, 2ND FLOOR, M.G.ROAD, BENGALURU-560001.
...RESPONDENT
(BY SRI. T.SURYANARAYANA, SENIOR COUNSEL FOR
SRI.H.R.KAMBIYAVAR, ADV.)
THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH
COURT ACT, 1961, PRAYING THIS HON'BLE COURT TO, ALLOW THIS
WRIT APPEAL BY SETTING ASIDE THE JUDGMENT/ORDER DATED
10.11.2023 PASSED BY THIS HON'BLE COURT MADE IN W.P.NO.
103212/2016 (T-MVT), IN THE INTEREST OF JUSTICE AND EQUITY.
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
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NC: 2024:KHC-D:16742-DB
WA No. 100127 of 2024
CORAM: THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD
AND
THE HON'BLE MR. JUSTICE VENKATESH NAIK T
ORAL JUDGMENT
(PER: THE HON'BLE MR. JUSTICE H.T.NARENDRA PRASAD)
This appeal is filed under Section 4 of the Karnataka High
Court, 1961, challenging the order dated 10.11.2023 passed by
the learned Single Judge in Writ Petition No.103212/2016,
whereby the order passed by the appellant - respondent dated
05.11.2015 vide Annexures - D1, D2 and D3 are quashed.
2. Brief facts of the case are that:
The respondent is a manufacture of stone crushers.
Pursuant to the orders received from the customers, the
respondent was transporting three stone crushers on
25.10.2015. The appellant authority intercepted the vehicles on
the premise that the units attached to the lorry bearing
registration Nos.HR-47/A-4189, RJ-32/J-8665 and RJ-01/GA-
6298 are motor vehicles taxable under the provisions of the
Karnataka Motor Vehicles Taxation Act, 1957. The appellant
issued an endorsement requesting that the respondent to pay
the tax with interest. Pursuant to that the respondent has paid
a sum of Rs.35,29,800/-. Being aggrieved by the endorsement
NC: 2024:KHC-D:16742-DB
dated 05.11.2015, the respondent has challenged the same by
filing writ petition before this Court in W.P. No.103212/2016.
This Court by order dated 10.11.2023 has allowed the writ
petition with a direction to the appellant to refund the amount
of Rs.35,29,800/- to the respondent within thirty days from the
date of receipt of copy of the order and if the amount is not
refunded within thirty days, authorities are liable to pay interest
at the rate of 8% per annum and also reserved liberty to the
appellant to adjudicate the matter in accordance with Section
8A of the Karnataka Motor Vehicles Taxation Act, 1957. Being
aggrieved by the same, the appellant has challenged the order
of the learned Single Judge before this Court under Section 4 of
the Karnataka High Court Act.
3. Under the provisions of Section 8A of the Karnataka
Motor Vehicles Taxation Act, 1957, after giving notice to the
parties and after giving an opportunity of being heard, an order
has to be passed. Since Section 8A of the Karnataka Motor
Vehicles Taxation Act has not been complied, the learned Single
Judge has rightly quashed the impugned endorsement dated
05.11.2015. There is no error or illegalities in the order passed
by the learned Single Judge. Since a sum of Rs.35,29,800/- has
NC: 2024:KHC-D:16742-DB
been collected by the appellant from the respondent on the
basis of the endorsement dated 05.11.2015 and since quashing
the endorsement the learned Single Judge has rightly directed
the appellant to refund the amount within thirty days from the
date of receipt of copy of the order.
4. There is no error in the directions issued by the
learned Single Judge and the writ appeal deserves to be
dismissed. Accordingly, the writ appeal stands dismissed.
The appellants are directed to refund the amount of
Rs.35,29,800/- to the respondent within thirty days from the
date of receipt of certified copy of this order. If the said amount
is not refunded within thirty days, the appellants are liable to
pay interest at the rate of 8% per annum on the amount
ordered to be refunded from the date of default till the date of
repayment.
Sd/-
(H.T.NARENDRA PRASAD)
JUDGE
Sd/-
(VENKATESH NAIK T)
JUDGE
RSH ct:vh
