[Cites 11, Cited by 0]
Karnataka High Court
H1 Car Care vs State Of Karnataka on 25 March, 2026
Author: M.Nagaprasanna
Bench: M.Nagaprasanna
1
Reserved on :24.02.2026
Pronounced on :25.03.2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF MARCH, 2026
R
BEFORE
THE HON'BLE MR. JUSTICE M. NAGAPRASANNA
CRIMINAL PETITION No.2309 OF 2026
BETWEEN:
H1 CAR CARE
REPRESENTED BY
PROP. SRI J.RAMAKRISHNAIAH
NO.2498, RMS LAYOUT,
ADE BLOCK,
SAHAKARA NAGAR,
BENGALURU - 560 092.
... PETITIONER
(BY SRI VENKATESH S.ARBATTI, ADVOCATE)
AND:
1. STATE OF KARNATAKA,
REPRESENTED BY SHO,
KODIGEHALLI PS,
NO. 9, NEAR KODIGEHALLI RAILWAY STATION,
VIRUPAKSHAPURA, THINDLU MAIN ROAD,
KODIGEHALLI,
BENGALURU - 560 092.
2
2. MR. RANJITH N.,
SENIOR MOTOR VEHICLE INSPECTOR,
BANGALORE SOUTH,
S/O MR. N.NANJUNDAIAH,
AGED ABOUT 41 YEARS,
R/AT. JAYANAGAR,
BENGALURU.
3. THE STATION HOUSE OFFICER
YELAHANKA PS,
ALLALASANDRA MAIN ROAD,
YELAHANKA, BENGALURU - 560 064.
... RESPONDENTS
(BY SRI B.A.BELLIAPPA, SPP A/W
SRI B.N.JAGADEESHA, ADDL.SPP FOR R-1;
SRI M.S.BHAGWATH, SR.ADVOCATE A/W
SRI SATISH K., ADVOCATE FOR R-2 )
THIS CRIMINAL PETITION IS FILED UNDER SECTION 528 OF
BNSS, 2023, PRAYING TO QUASHING THE FIR BEARING CRIME
NO.ZERO-0001/2026 OF KODIGEHALLI POLICE STATION
INSTITUTED AGAINST THE PETITIONER AS ACCUSED NO.1.
THIS CRIMINAL PETITION HAVING BEEN HEARD AND
RESERVED FOR ORDERS ON 24.02.2026, COMING ON FOR
PRONOUNCEMENT THIS DAY, THE COURT MADE THE FOLLOWING:-
3
CORAM: THE HON'BLE MR JUSTICE M.NAGAPRASANNA
CAV ORDER
The petitioner is before this Court calling in question a crime
in Crime No.117 of 2026 registered for offences punishable under
Sections 318(4) and 336(3) read with 3(5) of the BNS.
2. Heard Sri Venkatesh S. Arbatti, learned counsel appearing
for the petitioner, Sri B.A. Belliappa, learned State Public Prosecutor
appearing for respondent No.1 and Sri M.S. Bhagwath, learned
senior counsel appearing for respondent No.2.
3. Facts, in brief, germane are as follows:-
3.1. The petitioner purchases a black colour Lamborghini
Huracan car bearing Chassis No. ZHWEF4ZF3MLA16940 and Engine
No.DGF008769 from Hoysala Automotive Private Limited on
01-09-2025 paying an amount of ₹3,00,68,729/-. Subsequent to
the purchase, it is claimed that the procedure stipulated in law was
followed and the car is registered with registration number being
4
KA03NX0016. The car was manufactured in the year 2021 and the
distributor is said to have informed the petitioner that the car was
sold to one M/s Harrsha Infra Cons Private Limited in the year 2022
with temporary registration certificate and with permission to obtain
permanent registration in the State of Telangana. It is the averment
in the petition, that the purchaser after obtaining temporary
certificate of registration did not register the vehicle or did not get a
permanent registration to the vehicle. Therefore, it was returned to
the original Hoysala Automotives Private Limited who used the car
as a demo vehicle and subsequently put it for sale. The vehicle that
was manufactured in 2021 and used as a demo vehicle was put up
for sale with reduced price. The petitioner then purchases the
vehicle on 01-09-2025 and a bill to that effect of delivery of the
vehicle dated 29-08-2025 is appended to the petition. The vehicle
was registered as a new vehicle and it was a fact that the vehicle
did not get its registration earlier though it was manufactured in the
year 2021.
3.2. The petitioner on 07-02-2026 was out of station. The
2nd respondent, along with other officers, is said to have forcibly
5
entered the premises of the petitioner, seized the vehicle without
any prior notice or investigation. The vehicle is taken by the
2nd respondent by himself and is said to have handed over to
Yelahanka New Town Police Station. The petitioner then comes to
know that a crime has been registered in zero FIR for offences
punishable as afore-quoted. Thereafter, the vehicle is transferred to
the jurisdictional police and a crime is registered as Crime No.117
of 2026. The petitioner challenges the said registration of the crime
and simultaneously prefers an application under Sections 497 and
503 of the BNSS seeking release of the vehicle before the learned
Magistrate. Objections are filed by the Government before the
learned Magistrate to the said application. Owing to the objections,
the concerned Court rejects the prayer in terms of its order dated
18-02-2026. By then the petitioner has preferred the subject
petition.
3.3. This Court owing to the submissions made by the learned
counsel for the petitioner and the State Public Prosecutor had
passed the following order on 12-02-2026:
6
"Heard the learned counsel Sri Venkatesh S Arbatti
appearing for petitioner and the learned State Public Prosecutor
Sri B A Belliappa, appearing for respondents.
2. The petitioner is the owner of a motor vehicle-
Lamborghini Huracane car. He purchases the said car from the
authorized dealer, one Hoysala Automotives on 01-09-2025 by
paying certain amount. The amount so paid included ₹1 core
GST to the coffers of the State and ₹60 lakhs road tax. The
vehicle is sent for registration by the dealer. The Regional
Transport Office of Indiranagar, Bangalore East, registers the
said vehicle and renders it a number K03NX0016. The
Registration Card is appended to the petition, which depicts that
the registration date is 19-09-2025, but the manufacturing was
during the year 2021. The petitioner uses the said vehicle and
keeps it in his garage.
3. The 2nd respondent, Senior Motor Vehicle Inspector on
07-02-2026 registers a zero FIR No.1/26 at 11.10 p.m. alleging
the offence punishable under Sections 318(4), Section 336(3)
r/w Section 3(5) of the BNS, which would be offence under
Section 420 and 468 of the earlier regime, the IPC, the offence
of cheating and forgery. The complaint reads as follows:
"ಈ ೕಲ ಂಡ ಷಯ ೆ ಸಂಬಂ ದಂ ೆ ಹ ಷ ಇ ಾ , ಾ ೆ.
., ರವರು $ ಾಂಕ:-01/06/2022 ರಂದು &ೆಂಗಳ)*ನ ,ಾ-ೆಲ. /ೋ1 ನ .
ಇರುವ 2ೊಯ ಳ ಆ4ೋ5ೕ67 ೆ . ., , 8ೆ9ೕರೂ: ನ . ಕಪ<= ಬಣ?ದ
Lamborgini Huracan Evo Chassis No-ZHWEF4ZF3MLA16940, Eng
No-DGF008769 ನು@ ರೂ 30068729/- Aೆ ಇ ಾBC ನಂ -
HAPL2223/GST/05 ರ . ಖ*ೕ$ EಾFದುG $ ಾಂಕ:-02/06/2022 ರಂದು
ಆ .6.ಓ ಎ,ೆ ಾJKL 6 ನ . ಾ ಾ ಕ ೊಂದM ಪತOದ ಸಂPೆQ
T0622KA2555AD ರ . $ ಾಂಕ:-02/06/2022 *ಂದ 01/07/2022 ರ ಅವ Aೆ
ಾ ಾ ಕ ೊಂದM ಪSೆ$ದುG, ಆ .6.ಎ 2ೈದ/ಾ&ಾU- Vೆ1 ೆಲಂAಾಣ.
Office Code-TS9 ರ . ೊಂದM EಾF ೊಳWಲು ಅನುಮY
ಪSೆದು ೊಂFರು ಾZ/ೆ.
ಈ[ರು-ಾAೆ\, $ ಾಂಕ:-23-12-2025 ರಂದು ಒಂದು ಅಪ*^ತ ೕ_
ಐF aಂದ 2ೆb-1 ಾ ೇ ನವರು ಸುಳcW dಾಖ,ೆಗಳನು@ ಸೃfg ೕಲ ಂಡ
Lamborgini Huracan Evo ಾರನು@ ತಮh 2ೆಸ*Aೆ ೊಂದM
7
EಾF ೊಂFರು ಾZ/ೆ ಎಂದು ಾ ನ iೕ4ೋ ಗಳ ಸ ೕತ ೕ_ ನ . ದೂರು
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ರವರು 2ೆ^lನ EಾmYAಾ[ 2ೊಯ ಳ ಆ4ೋ5ೕ67 ೆ . ., ರವ*Aೆ ಸದ*
ಾ ನ ಕು*ತು ಸಂಪnಣk EಾmY Kೕಡುವಂ ೆ ೇo ಪತO ಬ/ೆ$ದುG ಸದ*
8ೆ9ೕರೂಂ ನವರು ೕಲ ಂಡಂ ೆ ಾರು ಹಷk ಇ ಾ ಾ ೆ. ., ರವ*Aೆ
Eಾ/ಾಟ-ಾ[ರುವ<dಾ[ Yo ರು ಾZ/ೆ. ನಂತರ ಸದ* ಾರು ೊಂದM
qಾ[ರುವ ಾOdೇrಕ jಾ*Aೆ ಕsೇ* ಕಸೂZ* ನಗರ (ಪnವk) ದ .
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ಸೃfg ೊಂದM EಾF ೊಂFರುವ<ದು ಖ^ತ-ಾ[ರುತZdೆ. ನಂತರ ನಮh ಅಪರ
jಾ*Aೆ ಆಯುಕZರು, (ಪOವತkನ) &ೆಂಗಳ)ರು ರವರು ನಮh ಜಂ6 jಾ*Aೆ
ಆಯುಕZರು, (ನಗರ) ರವ*Aೆ ೕಲ ಂಡ -ಾಹನ ೊಂದM ಬAೆ\ 2ಾಗೂ
dಾಖ,ಾYಗಳ ಬAೆ\ ಕೂಲಂಕುಶ -ಾ[ ತKPೆ ನSೆ -ಾಹನವನು@ ಜvZ Eಾಡುವ
ಬAೆ\ Kdೇkr ದುG ಅದರಂ ೆ ಜಂ6 jಾ*Aೆ ಆಯುಕZರು, (ನಗರ) ರವರು $ ಾಂಕ:-
27-01-2026 ರಂದು ತKPಾ ತಂಡವನು@ ರ^ -ಾಹನವನು@ ಹುಡುw ಜvZ Eಾಡಲು
ಆdೇಶವನು@ KೕFರು ಾZ/ೆ. ಅದರಂ ೆ ಾನು ಮತುZ ಾOdೇrಕ jಾ*Aೆ ಅ ಾ*,
&ೆಂಗಳ)ರು ( ೇಂದO) Vೊ ೆAೆ ನಮh 5ೕ4ಾರು -ಾಹನ K*ೕxಕ/ಾದ ಕ ಾ
ೆ.y ಮತುZ ಾಗರತ@ ( ಾOdೇrಕ jಾ*Aೆ ಕsೇ*, ಯಲಹಂಕ) ರವರುಗಳc
ನಮAೆ ಈ $ನ ಸಂVೆ 06-00 ಗಂ4ೆ ಸಮಯ ೆ , -ಾಹನ ಇರುವ ಸzಳದ ಬAೆ\ EಾmY
dೊರwದ ೕ/ೆAೆ ಕೂಡ,ೇ ಾನು ಮತುZ ನಮh ತಂಡದವರು ಕೂಡ,ೇ ಅವರ
jಾ*Aೆ ಮತುZ ಜಂ6 jಾ*Aೆ ಆಯುಕZ*Aೆ ದೂರ-ಾM ಮುPಾಂತರ ಷಯ Yo
ಅವ*ಂದ ಅನುಮY ಪSೆದು ೊಂಡು 2ೆb-1 ಾ ೇ , ನಂ-2498, ಆ .ಎಂ.ಎ{
,ೇಔ}, ಎFಇ &ಾ.L, ಸಹ ಾರನಗರ, &ೆಂಗಳ)ರು-92 ಇ .Aೆ ಬಂದು ೋಡ,ಾ[
ೕಲ ಂಡ -ಾಹನವ< K . ರುವ<ದು ಕಂಡುಬಂ$ರುತZdೆ. ನಮh ತಂಡವ< -ಾಹನದ
ಬo 2ೋ[ ಅಳವF ರುವ ೊಂದM ಸಂPೆQ 2ಾಗೂ ~ಾ ೕ{ ನಂಬ ನು@
ಪ*rೕ ದುG ಅdೇ ಕಪ<= ಬಣ?ದ Lamborgini Huracan Evo -ಾಹನ-ಾ[ರುತZdೆ.
ಈ ಕು*ತು ಸದ* Eಾ ೕಕರನು@ ~ಾ*ಸ,ಾ[ ಸದ*ರವರು ತKPೆAೆ
ಸಹಕ* ರುವ<$ಲ..
ಆದG*ಂದ ಸುಳcW dಾಖ,ಾYಗಳನು@ ಸೃfg ಾರನು@ ತಮh 2ೆಸ*Aೆ
ೊಂದM EಾF ೊಂಡು ವಂ^ ರುವ 2ೆb-1 ಾ ೇ Eಾ ೕಕರು 2ಾಗೂ
ಾರನು@ ೊಂದM EಾF ೊಳWdೇ Eಾ/ಾಟ EಾFರುವ ಹಷk ಇ ಾ ಾ ೆ.
8
., ಾ ೕಕರ ರುದ ಸೂಕ ಾನೂನು ಕ ಮ ೆ ೆದು ೊಳ ೇ ೆಂದು ದೂರು
ೕಡು ೇ ೆ."
The complaint is with regard to fraud, forgery and fabrication of
documents in registering the vehicle.
4. The learned State Public Prosecutor strenuously
contends that the owners of the vehicle have forged and caused
loss to the State, apart from forging the invoices. Therefore, the
crime is registered for forgery and cheating. Forgery would be
with regard to a fraud played in the registration and cheating
would be with regard to a loss caused to the State exchequer.
5. The learned counsel for the petitioner takes this Court
through the invoice of the authorized dealer. The vehicle is
purchased at ₹3,00,68,729/- and as observed hereinabove,
₹ 1 crore goes to GST and ₹ 60 lakhs to the State as road tax.
6. The Senior Motor Vehicle Inspector, the
complainant, after registration of the crime, in the
absence of the petitioner or in the absence of any notice
to the petitioner, enters the house, goes to the garage,
tows the vehicle himself and takes it away. The petitioner
then approaches every police station to get to know
where the vehicle was. He is made to run from pillar to
post saying the vehicle is not in this jurisdiction or the
other jurisdiction. The petitioner then approaches the
concerned Court by filing an application under Sections
497 and 503 of the BNSS seeking release of the vehicle.
It transpires that, the State appears before the concerned
Court and submits that it is not before the Kodigehalli
police station nor do they reveal where the vehicle is.
Therefore, the petitioner is before this Court calling in
question the said crime.
7. The Senior Motor Vehicle Inspector who had
displayed an unnecessary hurry in the matter to seize the
vehicle in a case, where it was a loss to the exchequer of
the State, covering up it with fraud, is present before the
Court. It is on his instructions, the learned State Public
Prosecutor submits that once the crime is registered, it is
9
the power of the Senior Motor Vehicles Inspector, to
seize the vehicle from wherever it is, in whatever form it
is. The said submission is sans countenance, albeit, for
the present, unless the learned State Public Prosecutor
would place on record the power to do so.
8. The learned State Public Prosecutor, on instructions,
would submit that the vehicle is now stationed at the Yalahanka
New Town police station. As observed hereinabove, the officer in
the RTO, Indiranagar, Bangalore East registers the vehicle,
collects tax, and causes loss to State Exchequer. If there is
fraud played by the office of the RTO of Bangalore East, which
the learned State Public Prosecutor now candidly, submits that
the earlier details of the vehicle were effaced, in the RTO office
and new details are keyed in, it is surprising that the officers of
the RTO are not made accused in the case at hand. Only the
owner of the car is made accused. The learned State Public
Prosecutor would submit that every person involved in this
transaction will be brought to books by registering crimes
against them. The submission is placed on record.
9. Insofar as the contention that the 2nd
respondent, the Senior Motor Vehicle Inspector, the
complainant had power to himself go, seize and tow the
vehicle and place it at various police stations, is
concerned, this Court could await a reply from the hands
of the learned State Public Prosecutor.
10. The petitioner is at liberty to file an application before
the learned Magistrate under Section 497 and 503 of the BNSS
forthwith. The learned Magistrate shall, without brooking any
delay, dispose the said application in accordance with law.
List the matter on 18-02-2026 at 02.30 p.m.
In the light of the aforesaid circumstance, further
investigation qua the petitioner shall stand stayed till the next
date of hearing."
(Emphasis supplied)
The matter is further heard at that stage.
10
4. The learned counsel appearing for the petitioner submits
that the offences so alleged against the petitioner are the ones for
cheating and forgery for the purpose of cheating, both of which
would not get attracted in the case at hand and if it is the
submission of the learned State Public Prosecutor that there is tax
evasion, there was no illegality in seizing the vehicle, it is again
contrary to law, as the Karnataka Motor Vehicles Taxation Act, 1957
(hereinafter referred to as 'the Act', for short) requires prior notice
to be given to the owner of the vehicle in the event he has evaded
tax. It is only at a later point in time the seizure can happen of the
vehicle. Therefore, the seizure of the vehicle, on the face of it is
illegal, as also registration of the crime. He would seek quashment
of proceedings and re-delivery of the vehicle to the hands of the
owner of the vehicle/petitioner.
5. Per contra, the learned State Public Prosecutor would
submit that the vehicle's registration has taken place on fabricated
documents. He would take this Court through the documents
appended to the objections, to contend that the 2nd respondent is a
11
special squad to track down vehicles being used without paying
adequate tax. The learned State Public Prosecutor would submit
that the vehicle that was manufactured in the year 2021 has not
been registered for a period of 4 years and without registration or
temporary registration the vehicle is now sold to another person in
the year 2025. The records of the car in the office of the Regional
Transport Officer have been effaced or obliterated or new records
are created, as if the vehicle was newly manufactured and
registered for the first time. He would, therefore, submit that it is a
matter for investigation, that the search and seizure is not illegal
and that the officer was empowered to seize the vehicle. The
matter may be permitted to be investigated into.
6. I have given my anxious consideration to the submissions
made by the respective learned counsel and have perused the
material on record.
7. The afore-narrated facts, dates and link in the chain of
events are all a matter of record. At the first instance, it is
12
necessary to notice the invoice with which the petitioner purchased
the vehicle. The invoice is dated 01-09-2025. It reads as follows:
The vehicle is sent for registration. The registration fee is paid
which is as follows:
13
14
The vehicle gets registered and the Registration Certificate copy of
the vehicle is as follows:
The manufacturing date is shown as February 2021. The
registration date is shown as 19-09-2025. No other vehicle details
are admittedly available on the website of the Regional Transport
Office concerning this vehicle.
15
8. The issue now would be, whether on the aforesaid ground
of the crime being registered, the 2nd respondent could have seized
the vehicle belonging to the petitioner?
9. The State has produced several documents in its support.
It is necessary to notice a few of them. The distributor/dealer on a
clarification sought by the Regional Transport Officer replies as
follows:
16
The dealer would contend that the invoice dated 01-09-2025 issued
in favour of the petitioner is forged and fabricated and that it is not
issued by it. Another communication is also necessary to be noticed
which reads as follows:
The temporary registration of the vehicle done on behalf of the
distributor is as follows:
17
On the aforesaid facts, owing to the suspicion that the petitioner
has evaded tax, Kodigehalli police registered a zero FIR on
07-02-2026 based upon a complaint made by the 2nd respondent.
The complaint reads as follows:
18
"ರವ ೆ,
ಾ ಾ ಾ ಗಳ
ೊ ೇಹ ೕ ಾ ೆ
ೆಂಗಳ ರು ನಗರ.
ರವ ಂದ,
ರಂ ಎ" #" ಎ" ನಂಜುಂಡಯ' 41 ªÀµÀð
( ಯ )ೕ*ಾರು +ಾಹನ , ೕ-ಕರು, ಆ0.1.ಓ ೆಂಗಳ ರು ದ3ಣ
ಜಯನಗರ, ೆಂಗಳ ರು
).ನಂ-9980857009.
5ಾನ'6ೇ,
7ಷಯ:- 9ೆ:-1 ಾ0 ೇ0 ನವರು KA-03-NX-0016 Lamborgini
Huracan Evo ಾರನು; ಸುಳ , =ಾಖ?ೆಗಳನು; ಸೃABC DಾE=ೇFಕ
Gಾ ೆ ಕHೇ ಕಸೂI ನಗರ (ಪKವL) ದ M ತಮP 9ೆಸ ೆ QೊಂದR
5ಾ C ೊಂಡು )ೕಸ 5ಾ ರುವ ಕು ತು ದೂರು.
ಈ TೕಲV
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ZHWEF4ZF3MLA16940, Eng No-DGF008769 ನು;
ನು; ರೂ 30068729/- ೆ ಇQ
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ಅನುಮr
ಪnೆದು ೊಂ ರುX
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ಾಂಕ ರಂದು ಒಂದು ಅಪ vತ
vತ Tೕw ಐ yಂದ 9ೆ:-
1 ಾ0 ೇ0
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ಾಖ?ೆಗಳನು;
ೆಗಳನು; ಸೃABC
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ೕಲVಂಡ Lamborgini Huracan Evo
ಾರನು;
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Tೕw ನ M ದೂರು ಬಂ^
ಬಂ^ದುi
ದು,i ಈ ಕು ತು ನಮP
ನಮP ಅಪರ Gಾ ೆ ಆಯುಕI
ಆಯುಕರು,
Iರು (ಪ
ರು ಪEವತL
ವತLನ) ೆಂಗಳ ರು
19
ರವರು 9ೆv{ನ
v{ನ 5ಾ(r ಾs 9ೊಯ\
ೊಯ\ಳ ಆ*ೋ)
ೋ)ೕ1` Dೆ]. ., ರವ ೆ ಸದ ಾ0 ನ ಕು ತು
ಸಂಪK
ಸಂಪKಣL 5ಾ(r ,ೕಡುವಂX
ೕಡುವಂXೆ ೇ ಪತE
ಪತE ಬ6ೆ^ದುi
ದುi ಸದ aೆb ೕರೂಂ ನವರು TೕಲV
ೕಲVಂಡಂX
ಂಡಂXೆ ಾರು
ಹಷL
ಹಷL ಇQಾZ[ ಾ"\ Dೆ]. ., ರವ ೆ 5ಾ6ಾಟ+
ಾಟ+ಾsರುವd=
ರುವd=ಾ
d=ಾs r Cರು
CರುX
ರುXಾI6ೆ. ನಂತರ ಸದ ಾರು
QೊಂದR
ೊಂದR }ಾsರುವ DಾE=ೇ
E=ೇF
ೇFಕ Gಾ ೆ ಕHೇ ಕಸೂI
ಕಸೂI ನಗರ (ಪ
ಪKವL) ದ M =ಾಖ?
ಾಖ?ಾrಗಳನು;
ಗಳನು;
ಪnೆದು ಪ Fೕ
Fೕ C Qೋಡ?
ೋಡ?ಾs ಸುಳ =ಾಖ?
ಾಖ?ಾrಗಳನು;
ಗಳನು; ಸೃABC
ಸೃABC QೊಂದR
ೊಂದR 5ಾ C ೊಂ ರುವd
ರುವdದು
ಖvತ+ಾsರುತI
ರುತ=
I ೆ. ನಂತರ ನಮP
ನಮP ಅಪರ Gಾ ೆ ಆಯುಕI
ಆಯುಕರು,
Iರು (ಪ
ರು ಪEವತL
ವತLನ) ೆಂಗಳ ರು ರವರು ನಮP
ನಮP
ಜಂ1
ಜಂ1 Gಾ ೆ ಆಯುಕI
ಆಯುಕರು,
Iರು (ನಗರ
ರು ನಗರ)
ನಗರ ರವ ೆ TೕಲV
ೕಲVಂಡ +ಾಹನ QೊಂದR
ೊಂದR ಬ ೆt 9ಾಗೂ =ಾಖ?
ಾಖ?ಾrಗಳ
ಬ ೆt ಕೂಲಂಕುಶ +ಾs ತ,lೆ
,lೆ ನnೆC +ಾಹನವನು;
ಾಹನವನು; ಜ•I 5ಾಡುವ ಬ ೆt ,=ೇ
,=ೇLFC
ೇLFCದು
LFCದುi
ದುi ಅದರಂX
ಅದರಂXೆ ಜಂ1
ಜಂ1
Gಾ ೆ ಆಯುಕI
ಆಯುಕರು,
Iರು (ನಗರ
ರು ನಗರ)
ನಗರ ರವರು ^Qಾಂಕ
^Qಾಂಕ:-27-01-2026
ಾಂಕ ರಂದು ತ,lಾ
,lಾ ತಂಡವನು;
ತಂಡವನು; ರvC
+ಾಹನವನು;
ಾಹನವನು; ಹುಡು€
ಹುಡು€ ಜ•I 5ಾಡಲು ಆ=ೇಶವನು;
ೇಶವನು; ,ೕ ರುX
ರುXಾI6ೆ. ಅದರಂX
ಅದರಂXೆ Qಾನು ಮತುI
ಮತುI DಾE=ೇ
E=ೇF
ೇFಕ
Gಾ ೆ ಅ ಾ , ೆಂಗಳ ರು ( ೇಂದE
ೇಂದE) qೊX
ೊXೆ ೆ ನಮP
ನಮP )ೕ*ಾರು +ಾಹನ , ೕ-ಕ6ಾದ ಕ7Xಾ
7Xಾ
ೆ. ಮತುI
ಮತುI Qಾಗರತ;
ಾಗರತ; 7 (D
DಾE=ೇ
E=ೇF
ೇFಕ Gಾ ೆ ಕHೇ , ಯಲಹಂಕ)
ಯಲಹಂಕ ರವರುಗಳ ನಮ ೆ ಈ ^ನ ಸಂq
ಸಂqೆ
06-00 ಗಂ*
ಗಂ*ೆ ಸಮಯ ೆV, +ಾಹನ ಇರುವ ಸಳದ
•ಳದ ಬ ೆt 5ಾ(r =ೊರ€
ೊರ€ದ Tೕ6ೆ ೆ ಕೂಡ?
ಕೂಡ?ೇ Qಾನು
ಮತುI
ಮತುI ನಮP
ನಮP ತಂಡದವರು ಕೂಡ?
ಕೂಡ?ೇ ಅವರ Gಾ ೆ ಮತುI
ಮತುI ಜಂ1
ಜಂ1 Gಾ ೆ ಆಯುಕI
ಆಯುಕI ೆ ದೂರ+
ದೂರ+ಾR
ಮುl
ಮುlಾಂತರ 7ಷಯ r C ಅವ ಂದ ಅನುಮr
ಅನುಮr ಪnೆದು ೊಂಡು 9ೆ:-1 ಾ0 ೇ0
ೇ0, ನಂ-2498,
ನಂ
ಆ0.ಎಂ
ಎಂ.ಎ
ಎಂ ಎ ?ೇಔƒ
ೇಔƒ, ಎ ಇ ಾk
M , ಸಹ ಾರನಗರ,
ಾರನಗರ ೆಂಗಳ ರು-92
ರು ಇ M ೆ ಬಂದು Qೋಡ?
ೋಡ?ಾs
TೕಲV
ೕಲVಂಡ +ಾಹನವd
ಾಹನವd , C
M ರುವd
ರುವdದು ಕಂಡುಬಂ^
ಕಂಡುಬಂ^ರುತI
ರುತ=
I ೆ. ನಮP
ನಮP ತಂಡವd
ತಂಡವd +ಾಹನದ ಬ 9ೋs
ೋs
ಅಳವ Cರುವ
Cರುವ QೊಂದR
ೊಂದR ಸಂl
ಸಂlೆ' 9ಾಗೂ „ಾCೕ ನಂಬ0
ನಂಬ0 ನು;
ನು; ಪ Fೕ
Fೕ Cದು
Cದುi
ದುi ಅ=ೇ ಕಪde
ಕಪde ಬಣf
ಬಣದ
f
Lamborgini Huracan Evo +ಾಹನ+
ಾಹನ+ಾsರುತI
ರುತ=
I ೆ. ಈ ಕು ತು ಸದ 5ಾ ೕಕರನು;
ೕಕರನು; 7„ಾ
7„ಾ ಸ?ಾs
ಸದ ರವರು ತ,lೆ
,lೆ ೆ ಸಹಕ Cರುವ
Cರುವd^
ರುವd^ಲ
d^ಲ.M
ಆದi ಂದ ಸುಳ =ಾಖ?ಾrಗಳನು; ಸೃABC ಾರನು; ತಮP 9ೆಸ ೆ QೊಂದR
5ಾ ೊಂಡು ವಂvCರುವ 9ೆ:-1 ಾ0 ೇ0 5ಾ ೕಕರು 9ಾಗೂ ಾರನು; QೊಂದR
5ಾ ೊಳ =ೇ 5ಾ6ಾಟ 5ಾ ರುವ ಹಷL ಇQಾZ[ ಾ"\ Dೆ]. ., 5ಾ ೕಕರ 7ರುದ... ಸೂಕI
ಾನೂನು ಕEಮ Xೆ ೆದು ೊಳ ೇ ೆಂದು ದೂರು ,ೕಡುrI=ೆiೕQೆ.
ಸ(/-07/02/26
(ರಂ ಎ")
( ಯ )ೕ*ಾರು +ಾಹನ , ೕ-ಕರು
ಆ0.1.ಓ ೆಂಗಳ ರು ದ3ಣ, ಜಯನಗರ, ೆಂಗಳ ರು"
(Emphasis added)
20
The moment the crime comes to be registered, the 2 nd respondent
barges into the house of the petitioner, serves a demand notice of
tax evasion of ₹60,08,734/- and takes away the vehicle. This is, on
the face of it, contrary to law.
10. If it was the case of the Taxation Authority that there was
evasion of tax, the procedure stipulated in law must have been
followed, as obtaining under the Act, reference to which is
necessary. Section 2 deals with definition. Section 2(f) and 2(h)
read as follows:
2. Definitions.- (1) In this Act, unless the context
otherwise requires,--
... ... ...
(f) "registered owner" means the person in whose
name a motor vehicle is registered under the Motor
Vehicles Act, 1939 (Central Act IV of 1939);
... ... ...
(h) "taxation card" means a taxation card issued under
section 5 and includes a fresh taxation card issued in place of
the original taxation card under sub-section (2) of section 6."
Sub-sections (f) and (h) of Section 2 deal with 'registered owner'
and 'taxation card'. The registered owner is the one who has a
21
vehicle in his name. Taxation card is issued under Section 5 of the
Act. Section 5 reads as follows:
"5. Issue of taxation card.- (1) When the tax levied
under section 3 in respect of a motor vehicle is paid, the
taxation authority shall issue to the person paying the
tax,--
(a) a receipt in the prescribed form
indicating therein the amount of tax
paid; and
(b) a taxation card in the prescribed form
indicating therein the rate at which the
tax is leviable and the period for which
the tax has been paid:
Provided that where a taxation card has already been
issued in respect of a motor vehicle, the taxation authority shall,
on payment of tax as aforesaid, cause to be made in the
taxation card an entry of such payment and the period to which
it relates.
(2) No motor vehicle liable to tax under section 3, shall
be held in the custody of any person unless the registered
owner or person having possession or control of such vehicle
has obtained a taxation card under sub-section (1) in respect of
that vehicle.
(3) No motor vehicle liable to tax under section 3 shall be
used on any road or in a public place unless a valid taxation
card obtained under subsection (1) is carried in the vehicle."
No motor vehicle liable to tax under Section 3 shall be used on any
road or in a public place, unless the registered owner or person
having possession of the vehicle has obtained a valid taxation card.
22
The petitioner did have taxation card and the vehicle was registered
in his name. Section 8A of the Act reads as follows:
"8A. Collection of tax escaping payment.- If at any
time it is found that the amount of tax paid for any period
in respect of any motor vehicle falls short of the tax
payable under this Act, then, notwithstanding any
incorrect entry or the absence of any entry in the
certificate of registration relating to the motor vehicle
regarding the tax payable in respect of such vehicle or
the issue of a taxation card or an entry having been made
in such taxation card regarding the payment of tax for
such period, the taxation authority may, after notice to
the registered owner or person having possession or
control of the motor vehicle and giving him an
opportunity of being heard recover the difference
between the tax so paid and the tax payable by such
owner or person."
If, at any point in time, it is discovered that the tax remitted
for a given period, falls short of what is lawfully payable
under the Taxation Act, the Competent Authority is
empowered, but only after issuing due notice to the
registered owner or the person in possession or control of
the vehicle and affording such person, a reasonable
opportunity of being heard, to recover the differential
amount of tax from such owner.
23
11. Power to seize, detain and sell is dealt with under Section
11A of the Taxation Act. It reads as follows:
"11-A. Power to seize, detain and sell vehicles.-- (1)
Without prejudice to the provisions of Sections 13 and 14,
where any tax due in respect of any motor vehicle has not
been paid within the period specified in Section 4, such
officer,--
(i) of the Motor Vehicles Department not below the
rank of an Inspector of Motor Vehicles; or
(ii) of the Police Department not below the rank of
an Inspector of Police, as the State Government
may empower in this behalf, may, subject to
such rules as may be prescribed, seize and
detain such vehicle and for this purpose, take or
cause to be taken all steps for the safe custody
of the vehicle, until the tax due in respect of the
vehicle is paid.
(2) If the tax due in respect of the vehicle seized and
detained under sub-section (1), is not paid within thirty days
from the date of such seizure and detention, the officer
empowered by the State Government may, after giving a notice
in writing to the registered owner and the person who had the
possession or control of the vehicle immediately before such
seizure and detention, and considering their objections, if any,
recover the tax due by sale of such vehicle in the manner
prescribed:
Provided that the vehicle shall not be sold if the tax due is
paid at any time before sale."
(Emphasis supplied at each instance)
Section 11A in turn, confers the power to seize, detain, and even
sell a vehicle where tax remains due and unpaid in respect of a
24
vehicle falling within the ambit of Section 4, provided the
procedure for determination of tax evasion has been
scrupulously complied with. Thus, seizure is not an
unbridled power; it is a conditional one, hedged in, by
procedural safeguards and to be exercised only upon due
determination.
12. In the case at hand, the chronology of events reveals a
startling inversion of statutory scheme. The crime is registered on
07-02-2026, and in the hottest haste the very next day, the 2 nd
respondent enters petitioner's residence and takes away the
vehicle. It is only thereafter that a demand notice is sought to be
issued. The sequence of actions by the 2nd respondent has
left the procedure stipulated in law topsy-turvy. What
emerges is a situation where no lawful demand has been
determined, no notice is served upon the petitioner calling
upon him to make good the alleged deficit in tax and yet the
most drastic measure, seizure of the vehicle, is resorted to,
at the very threshold. A remedy that the statute
25
contemplates, as a last resort, has, in the case at hand,
deployed as the first.
13. Compounding to this irregularity, is the manner in which
the proceedings have unfolded. The crime is registered, initially as
a zero FIR and subsequently, transmitted to the jurisdictional
police. The 2nd respondent who is the complainant, proceeds
to personally effect seizure of the vehicle from within the
petitioner's premises. It is disquieting that a complainant
would in such fashion, traverse the boundary between
accusation and execution, thereby assuming powers that the
law does not contemplate nor the law conferred upon him.
Such conduct betrays a manifest and egregious abuse of
authority, the departure from established procedure is not
merely technical; it is fundamental, striking at the very root
of due process. The safeguards enshrined in law, have not
merely been overlooked, they have been rendered illusory,
all acts attributable to the 2nd respondent.
26
14. The learned State Public Prosecutor with candour, admits
and acknowledges that the matter may involve a deeper and more
intricate conspiracy, possibly implicating officials within the office of
the Regional Transport Office. The learned State Public Prosecutor
has undertaken that those responsible for effacing or manipulation
of records pertaining to the subject vehicle, records that now depict
the vehicle as having been registered for the first time in 2025,
shall be identified and proceeded against, in accordance with law.
The undertaking of the learned State Public Prosecutor is placed on
record, with a direction to execute and report back to this Court.
15. Be those submissions as they are. The broader
considerations that have emerged in the case at hand,
cannot salvage the patent illegality connected to the seizure
of the vehicle. On the face of it, seizure is unsustainable and
the only inescapable conclusion is that the vehicle must be
restored to its lawful owner. The submission that the petitioner
ought to have sought recourse under Sections 497 and 503 of the
BNSS does not merit any acceptance. Those provisions are
attracted, where a stolen property is attached and produced before
27
the Magistrate. The present case stands on an entirely different
footing. The vehicle is neither stolen nor unlawfully
possessed; it is a duly registered vehicle, taken from the
custody of its registered owner, without adherence to any
prescribed procedure. There is, therefore, now arrant to relegate
the petitioner to the remedy under Sections 497 or 503 of the
BNSS.
16. At the same time, the gravity of the misconduct on
the part of the 2nd respondent cannot be ignored. A direction
must necessarily issue for initiation of a departmental
enquiry against the said respondent for having acted in
flagrant disregard of law and for overstepping the bounds of
his Authority. Equally, the undertaking furnished by the
learned State Public Prosecutor that those responsible for
deletion of the records in the Regional Transport Officer,
shall be brought to books - must be give full effect.
17. The question that remains is, whether investigation
against the petitioner ought to be quashed in its entirety. In the
28
light of the foregoing analysis and considering the cloud of
uncertainty that still shrouds certain aspects of the matter, this
Court is of the considered view that the FIR cannot be sustained.
However, while the crime is liable to be obliterated, it would not be
prudent to foreclose the State's Authority to act in accordance with
law. If, upon proper enquiry and strict adherence to statutory
procedure, it is found that the petitioner has indeed evaded tax, the
law must take its course. It must, therefore be held that
although the 2nd respondent, has in effect, committed a legal
hara-kiri by disregarding the governing provisions, the
quashing of the crime will not operate as a licence to the
petitioner to escape liability, if any, under law. Liberty is thus
reserved to the State, to proceed afresh, strictly in accordance with
law and with due observance to the procedural safeguards.
18. For the aforesaid reasons, the following:
ORDER
(i) Criminal Petition is allowed in part.
(ii) FIR in Crime No.117 of 2026 registered before
Ramamurthy Nagar Police Station stands quashed,
reserving liberty to the State to act in accordance with
law, bearing in mind the observations made in the
course of the order.
(iii) The vehicle that is seized and now in the custody of
Police shall be released to the custody of the owner/
petitioner within one week from today.
(iv) Departmental enquiry must ensue against the 2 nd
respondent for having acted in flagrant disregard of law,
in the light of the observation made in the course of the
order.
(v) The undertaking of the learned State Public Prosecutor
that officers of the Regional Transport Office would be
brought to books by initiating proceedings for having
deleted the data of the vehicle from its devices shall be
executed and a report to that effect be placed before
the Court within two months from the date of receipt of
a copy of the order, so as the result of enquiry against
the 2nd respondent.
Consequently, I.A.No.1 of 2026 also stands disposed.
Sd/-
(M.NAGAPRASANNA)
JUDGE
Bkp
CT:MJ
