SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.

Page 1 Wednesday, July 05, 2023

Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

2022 SCC OnLine Kar 1599 : (2023) 1 Kant LJ 660

In the High Court of Karnataka*

(BEFORE C.M. POONACHA, J.)

WP No. 683/2022
Ranjith K.P. … Petitioner;
Versus
Principal Secretary to Government Transport
Department and Others … Respondents.
And
WP No. 2153/2022
Shalini T. … Petitioner;
Versus
Regional Transport Office, rep. by the Regional
Transport Officer and Others … Respondents.
Writ Petition No. 683 of 2022 (MV)† and Writ Petition No. 2153 of
2022 (MV)‡
Decided on December 16, 2022
Advocates who appeared in this case:
Sri. Pradeep Kumar J, Advocate
Smt. Jyothi Bhat, HCGP for R 1 to R 3
Sri. Gururaj Yadravi, Advocate for R 5
Sri. H. Shanthi Bhushan, ASG for R 4
Smt. Anisha Aatresh, Advocate for Sri. Parashuram A.L., Advocate
Smt. Jyothi Bhat, HCGP for R 1 to R 3
Sri. Goreppa S, CGC for R 4
The Order of the Court was delivered by
C.M. POONACHA, J.:— WP. No. 683/2022 is filed seeking the
following reliefs:
“i) Issue a Writ of Mandamus or any other appropriate Writ or order
quashing the impugned Notification No. TC/Regn-1/PR-412/2021-
2022 dated 20.12.2021 passed by the Commissioner of Transport
and Road Safety, Bangalore at Annexure-K and direct the
Respondent No. 2 to grant BH series registration to the Petitioner.
ii) Pass any other orders/direction as this Hon'ble Court deems fit in
the circumstances of the case.
iii) To award costs.”
2. WP. No. 2153/2022 is filed seeking the following reliefs:
“(a) Issue a writ of certiorari or any other appropriate writ or order
SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.
Page 2 Wednesday, July 05, 2023
Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

setting aside the Communication bearing number SaAa/Nondani-

1/PR-412/2021-2022 dated 20.12.2021 issued by the Respondent
No. 2 (at Annexure - H).
(b) Issue a writ of mandamus or any other appropriate writ or order
directing the Respondent No. 1 to grant the BHSeries registration
mark to the Petitioner's vehicle, being a metallic magma gray-
Z7Q Maruti Wagon R XVI (O) IL AGS-WAA4CVA car, having
Chassis number MA3JMT31SMF494697 and Engine Number
K10BN8536497, in accordance with Section 39 of the Motor
Vehicles Act, 1988 read with the Central Motor Vehicles
(Twentieth Amendment) Rules, 2021.
(c) Issue a writ of mandamus or any other appropriate writ or order
directing the Respondent No. 3 to implement the Central Motor
Vehicles (Twentieth Amendment) Rules, 2021 in the State of
Karnataka, in letter and spirit.
(d) Grant such other orders as may be just including the costs of this
Petition, in the interests of justice.”
3. Since the main relief sought in both the above Writ Petitions is
quashing of the Communication bearing No. TC/Regn-1/PR-412/2021-
2022, dated 20.12.2021 issued by the Commissioner of Transport and
Road Safety, Government of Karnataka, Bangalore, they were heard
together and are being disposed off by this common order.
4. It is the case of the Petitioner in WP. No. 683/2022 that he is
employed in M/s. Fortinet Technologies India Pvt. Ltd., (hereinafter
referred to as the ‘Company’) as a Director w.e.f., 1.12.2015 and that,
it is a transferable job. The said Company has its offices across India
and regional offices in Karnataka, Tamil Nadu, Maharashtra and Kerala.
That the Petitioner has purchased a Toyota Fortuner Sigma IV (AT)
from M/s. Ravindu Toyota, Victoria Road, Bangalore.
5. It is the case of the Petitioner in WP. No. 2153/2022 that she is
employed as a Team Lead for the Project Management Team at
Accenture Solutions Pvt., Ltd., which Company has branches all over
the country and the said job of the Petitioner is subject to transfer
within India. That on 7.9.2021 she has purchased a metallic magma
gray-Z7Q Maruti Wagon R XVI (O) 1L AGS-WAA4CVA car, having
chassis number MA3JMT31SMF494697 and engine number
K10BN8536497 from Varun Motors Pvt. Ltd., Malleshwaram, Bengaluru.
6. It is the case of the Petitioners in both the Writ Petitions that, the
Ministry of Road Transport and Highways (hereinafter referred to as
‘MORTH’), Government of India, vide Notification bearing No. G.S.R.594
(E), dated 26.8.2021, introduced a new registration mark for new
vehicles called “Bharath Series (BH-Series)” and that the marking will
not require an assignment of a new registration mark when the owner
SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.
Page 3 Wednesday, July 05, 2023
Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

of the vehicle shifts from one State to another. That as per the said
Notification dated 26.8.2021, the vehicle registration facility under BH-
Series will be available on voluntary basis to defence personnel,
employees of Central Government/State Government, Central/State
Government Public Sector Undertakings, private sector
companies/organizations which are having their offices in 4 or more
States/Union Territories. That the Petitioners after purchase of the
vehicles sought for registration of their vehicles as per the BH-Series.
However, they were informed by the dealer that the on-line portal is not
accepting BH-Series registration for private individuals. Further, it is
contended by the Petitioners that the Transport Offices in the State of
Karnataka are not accepting registration of the vehicles of the
Petitioners under BH-Series by virtue of the Notification dated
20.12.2021 issued by the Commissioner of Transport and Road Safety,
Bangalore. Hence, the present Writ Petitions are filed seeking for
suitable reliefs.
7. The reliefs sought for by the Petitioners are opposed by
Respondent Nos. 1 to 3 - State of Karnataka by filing the Statement of
Objections. Respondent Nos. 1 to 3 although admit the Notification
dated 26.8.2021 issued by the MORTH, New Delhi introducing BH-
Series registration for non-transport vehicles and that, the Government
of Karnataka has issued a Notification dated 30.11.2021 permitting the
authorities to register non - transport vehicles under BH-Series in terms
of the Notification dated 26.8.2021. However, due to registration of
vehicles under BH-Series there is a possibility of reduce in collection of
State revenue and that the Department may not reach the target fixed
by the State Government in collection of revenue, hence the
communication/letter dated 20.12.2021 was issued to register the new
non-transport vehicles of persons excluding the private sector
employees under BH-Series registration in the first phase. It is further
contended that, since most of the employees are working on contract
basis and they are frequently changing from one Company to another,
there is no guarantee of working in the same Company, the said
communication dated 20.12.2021 is issued; that there would be no
provision to check the genuinity of documents issued by the Private
Companies and hence, the same would be a draw back to the State
Government for collecting taxes; that the State is empowered under
Entry 57 to List II of the State List in 7th Schedule of the Constitution of
India and is competent to levy and collect taxes on vehicles which is a
State subject; that the stand of the State is confirmed vide
communication letter dated 11.5.2022 and a partial modification of the
same has been issued vide Notification dated 4.8.2022 in consonance
with the communication letter dated 7.1.2022. Hence, the learned
HCGP seeks for dismissal of the Writ Petitions.
SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.
Page 4 Wednesday, July 05, 2023
Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

8. The learned Counsels for the Petitioners contends that under

Section 64(b) and (c) of the Motor Vehicles Act, 1988, (hereinafter
referred to as ‘the MV Act’) it is the Central Government which is vested
with the power to make Rules with respect to registration of vehicles
and that the power of the State Government is contained under Section
65 of the MV Act, under which the State Government does not have any
power with regard to the registration of vehicles. Hence, it is submitted
that the Petitioners having submitted all relevant documents as
contemplated under the Notification dated 26.8.2021 issued by the
Government of India and the Petitioners having demonstrated that their
employers have branches in four States, the reliefs sought in the Writ
Petition are liable to be granted. The learned Counsels further relied
upon the letter dated 2.12.2021 issued by the MORTH, Government of
India to the Jurisdictional Commissioners of the State requesting for
implementation of the Notification dated 26.8.2021 since grievences
from the public were received in this regard. The learned Counsel for
the petitioner in WP No. 683/2022 further submitted that in respect of
similarly placed persons, the jurisdictional authorities of the State have
registered the vehicle under BH-Series. The learned Counsel for the
petitioner in WP No. 2153/2022 submitted that Article 256 of the
Constitution of India clearly stipulates the obligation of the States and
the Union visa-a-vis the laws made by the Parliment and the executive
power of the Union to give any such directions to a State for the
compliance of such laws. Hence, the learned counsels seek for granting
of the reliefs sought for in the Writ Petitions.
9. The learned HCGP reiterates the contentions putforth in the
Statement of Objections.
10. The Government of India who is also arrayed as a party
Respondent has filed its Statement of Objections in W.P. No.
2153/2022 and has placed on record the communication dated
2.12.2021 which has requested implementation of the Notification
dated 26.8.2021.
11. I have considered the submissions made by the learned Counsel
for the parties and perused the material on record. The question that
arises for consideration is,
‘Whether the reliefs sought in the Writ Petitions are liable to be
granted?’
12. It is the case of the Petitioners that they have purchased
vehicles as aforementioned and that their request for registration of the
same is being refused by the jurisdictional transport authorities of the
State of Karnataka by relying upon the communication dated
20.12.2021. It is clear from the Notification dated 26.8.2021 issued by
the MORTH that the Central Motor Vehicles (Twentieth Amendment)
Rules, 2021, were made in exercise of power under Section 64(a), (d)
SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.
Page 5 Wednesday, July 05, 2023
Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

and (p) of the MV Act, whereby various amendments were made in the
Central Motor Vehicles Rules, 1989, enabling registration of the vehicles
under BH-Series and the said facility was to be available on “voluntary
basis to defense personnel, employees of Central Government/State
Government/Central/State Public Sector Undertakings and private
sector companies/organizations, which have their offices in four or more
States/Union Territories”;
13. With regard to the tax to be levied, Rule 51-B was inserted vide
Notification dated 26.8.2021, whereunder for BH-Series, the motor
vehicle tax was to be levied for 2 years or in multiples of two and after
completion of 14 years, the motor vehicle tax was to be levied annually
which shall be half of the amount of which was charged earlier for that
vehicle.
14. Section 64(a), (b), (c), (d), (da) and (p) of the MV Act, 1988
reads as follows:
64. Power of Central Government to make rules. -The Central
Government may make rules to provide for all or any of the following
matters, namely:—
(a) the period within which and the form in which an application
shall be made and the documents, particulars and information
it shall accompany undersub-section (1) of section 41;
(b) the form in which the certificate of registration shall be made
and the particulars and information it shall contain and the
manner in which it shall be issued under sub-section (3) of
section 41;
(c) the form and manner in which the particulars of the certificate
of registration shall be entered in the records of the registering
authority undersub-section (5) of section 41;
(d) the manner in which and the form in which the registration
mark, the letters and figures and other particulars referred to in
sub-section (6) of section 41 shall be displayed and shown;
[(da) providing for the period of validity of a certificate of
registration under sub-seciton (7) of Section 41;]
xxxx
(p) any other matter which is to be, or may be, prescribed by the
Central Government.
15. Section 65 of the MV Act reads as follows:
65. Power of State Government to make rules.- (1) A State
Government may make rules for the purpose of carrying into effect
the provisions of this Chapter other than the matters specified in
Section 64.
(2) Without prejudice to the generality of the foregoing power,
such rules may provided for -
SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.
Page 6 Wednesday, July 05, 2023
Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

xxx
16. It is clear from the aforementitoned that, as per Section 64 of
the MV Act, the Central Goverment is empowered to make rules
regarding registration of vehicles. The power under Section 65 of the
MV Act specifies that, the State Government is entitled to make rules
for the purpose of carrying into effect various aspects except matters
specified in Section 64 of the MV Act. The power enumerated under
Section 65 of the MV Act do not entitle the State to make any
Rules/stipulation regarding registration of vehilces. Under the
circumstances, it is clear that the Transport Authorities of the State
cannot in any manner restrict the compliance in entiriety of the Central
Motor vehicles (twentieth Amendment) Rules, 2021 which has been
issued vide notification dated 26.08.2021. Further, the MORTH having
noticed that the same has not been implemented in certain States had
issued a communicaton dated 02.12.2021 requesting implementaion of
the notification dated 26.08.2021. The MORTH is fully competent to
issue such a communication as is evident from Article 256 of
Constituiton of India and it is incumbent on the Transport Authorities of
the State to follow the same.
17. The benefits of implementing BH-Series registration was also
envisaged by the Government of India, inter alia, that it avoided the
cumbersome process of citizens bringing NOC from one State and apply
for new registration mark in the other State and apply for refund of
taxes from the previous State of transfer to another.
18. The apprehension of the State of Karnataka that, the private
sector employees are working on contract basis and are frequently
chainging from one company to another, is not a ground not to adhere
to the Notification dated 26.8.2021 in its entirety. It is open to the
officers/officials of the State Government to scrupulously scrutinze the
documents, so that, the private sector employess who opt to register
thier vehicles under BH-Series registration satisfy the criteria as
stipulated in the Notification dated 26.8.2021.
19. Further, with regard to the contention of the State Government
that it would result in loss of revenue was also taken by the other State
Governments in various other litigations and the said aspect was
referred to Lok Sabha discussion dated 21.7.2022 in question No. 738
regarding Bh-Series registration vehicles and it was answered by the
Hon'ble Minister for Road Transport and Highways, Government of
India, that even though the motor vehicles shall pay tax for a period of
2 years or in multiples of it, at 25% higher rate and the same being
remitted to respective State/Union Territory on-line and hence, there is
no finance loss to the State exchequer.
20. The stand of the State Government in issuing inter alia
notification bearing No. SaAa/Nondani-1/PR-412/2021-2022 dated
SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.
Page 7 Wednesday, July 05, 2023
Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

20.12.2021 (Annexure-K to the Writ Petition) specifically execluding

one class of persons i.e. “employees of private sector organisations,
which have their offices in four or more States/Union terriotories”
cannot in any manner be upheld having regard to the specific mandate
of law as noticed above mentitoned. The subsequent communciation
bearing No. TD 276 TDO 2021 dated 11.5.2022 and No. TD 276 TDO
2021 dated 4.8.2022 (Annexures-R1 and R 2 to the Writ Petition
respectively) also do not cover the said category of “employees of
private sector organisations, which have their offices in four or more
States/Union terriotories”. Hence, the same cannot be relied upon by
the State Authorities in justification of their actions.
21. The Notification dated 26.8.2021, issued by the MORTH,
Government of India, specifically deals with registration of vehicles and
hence the Central Government is fully empowered to make Rule for
matters provided under Section 64 of the MV Act. Hence, the attempt
of the State Government to deviate from the Notification dated
26.08.2021, cannot be sustained.
22. Hence, the above question framed for consideration, is answed
in the affirmative.
23. In view of the aforementioned, I pass the following:
ORDER
i. The Writ Petitions are allowed;
ii. The Notification bearing No. TC/Regn-1/PR-412/2021-2022, dated
20.12.2021 issued by the Commissioner of Transport and Road
Safety, Government of Karnataka, Bangalore, is quashed;
iii. The Commissioner of Transport and Road Safety, Shantinagar -
Respondent No. 2 in both the Writ Petitions, is directed to register
the motor vehicle of the Petitioner in WP. No. 683/2022, namely
Toyota Fortuner Sigma IV (AT) from M/s. Ravindu Royota, Victoria
Road, Bangalore and the motor vehicle of the Petitioner in WP. No.
2153/2022, namely metallic magma gray-Z7Q Maruti Wagon R
XVI (O) 1L AGS-WAA4CVA car, having chassis number
MA3JMT31SMF494697 and engine number K10BN8536497 from
Varun Motors Pvt. Ltd., Malleshwaram, Bengaluru, forthwith as per
the Notification dated 26.8.2021 under BH, Sries forthwith.
iv. State Government is directed to implement the Central MV Act
(20th Amendment) Rules, 2021 issued vide notification bearing
No. G.S.R.594(E), dated 26.8.2021.
No costs.
———
* Principal Bench at Bengaluru

† This Writ Petition is filed under Article 226 of the Constitution of India praying to quash the
SCC Online Web Edition, © 2023 EBC Publishing Pvt. Ltd.
Page 8 Wednesday, July 05, 2023
Printed For: Mayank Kumar, NALSAR, Hyderabad
SCC Online Web Edition: http://www.scconline.com
© 2023 EBC Publishing Pvt. Ltd., Lucknow.
-----------------------------------------------------------------------------------------------------------------------------------------------------------

impugned Notification dtd.20.12.2021 passed by the Commissioner of Transport and road

safety Bangalore at Annexure-K and Direct the R-2 to Grant BH series Registration to the
Petitioner and etc.

‡ This Writ Petition is filed under Article 226 of the Constitution of India praying to set aside
the communication bearing dtd. 20.12.2021 issued by the R-2 (at Annx-H) and etc.

Disclaimer: While every effort is made to avoid any mistake or omission, this casenote/ headnote/ judgment/ act/ rule/
regulation/ circular/ notification is being circulated on the condition and understanding that the publisher would not be
liable in any manner by reason of any mistake or omission or for any action taken or omitted to be taken or advice
rendered or accepted on the basis of this casenote/ headnote/ judgment/ act/ rule/ regulation/ circular/ notification. All
disputes will be subject exclusively to jurisdiction of courts, tribunals and forums at Lucknow only. The authenticity of
this text must be verified from the original source.