Aravind Kumar, J.—I have heard the arguments of learned Advocates appearing for petitioner and respondent and perused the case papers. Petitioner is in the third round of litigation. Factual matrix leading to filing of this writ petition are as under.

Petitioner is an Educational Institution being run for the benefit of the students. To cater to their needs namely, for ferrying them, a bus bearing Registration No. KA 19 8559 was purchased in the year 2006 from one Sri D. Suresh, s/o. Sri Bharamappa. Said vehicle was transferred to the name of Headmaster of petitioner's school and necessary endorsement/entry came to be made in the Certificate of Registration and Certificate of Fitness issued to the said vehicle by the Regional Transport Authority, K.R. Puram, Bangalore on. 1-9-2006 vide Annexure-A. On an application made by the petitioner seeking for permission to grant said vehicle to be converted from 'Private Service Vehicle' to 'Educational Institution Bus', it was accorded by order of even date vide Annexure-D by jurisdictional Regional Transport Authority and accordingly the said vehicle was put to use according to petitioner.

It is contended that on 8-9-2010 after students were dropped to the school around 12.00 noon, vehicle was taken to garage by name 'Welcome Auto Works' for servicing the vehicle and original documents of the vehicle had been retained at the school and while returning to pick up the students in the post lunch session vehicle was checked on 8-9-2010 and a report was prepared at the spot and certain deficiencies were noted in the check report by the Senior Inspector of Motor Vehicles and said vehicle was taken to the jurisdictional Police Station and has been parked there. On request being made to release the vehicle by the petitioner, a demand notice dated 5-10-2010 was raised by respondents demanding a tax of Rs. 4,89,260/- from the petitioner. Being aggrieved by such demand notice, petitioner approached this Court in The Headmaster, Bharat Matha School, Hosakote Town, Bangalore Rural District v. State of Karnataka and Others 2013 (4) Kar. L.J. 412, W.P. No. 26194 of 2011 connected with W.P. Nos. 27821 to 27824 of 2011 and this Court by order dated 18-10-2011 disposed of the writ petitions with a direction to the respondents to treat the said notice dated 5-10-2010 as show-cause notice and liberty was given to the petitioner to file objections. Further, direction was issued to second respondent therein to pass orders in accordance with law. On objections being filed and documents being produced, fourth respondent proceeded to pass orders on 8-12-2011 - Annexure-E confirming the earlier demand notice dated 5-10-2010. Petitioner being aggrieved by said order filed an appeal before the Appellate Authority under Section 15 of the Karnataka Motor Vehicles Taxation Act, 1957 and application for stay came to be filed. The Appellate Authority granted an interim order of stay on 12-1-2012 - Annexure-K by directing 50% of the tax demanded to be deposited and for remaining 50% of the amount, bank guarantee was ordered to be furnished.

2. Said order came to be challenged by petitioner before this Court in W.P. No. 9186 of 2012. This Court after considering the arguments, by order dated 19-4-2012 disposed of the writ petition by modifying the order of Appellate Authority and directing the petitioner to deposit 25% of the amount and for the balance 75% of the amount, bank guarantee was ordered to be furnished. Thereafter, appeal was taken up for consideration by the second respondent and by order dated 23-1-2013 disposed of the appeal and remanded the matter back to the respondents with a direction to collect tax in respect of the vehicle in question by treating it as 'Private Service Vehicle' which is at Annexure-Q. Consequential demand notice dated 14-3-2013 - Annexure-R for a sum of Rs. 3,73,152/- was raised which is impugned in the present writ petition.

3. Contention of Mr. Srikanth, learned Advocate appearin