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THE HIGH COURT OF KARNATAKA
S.R.KRISHNA KUMAR
DEEKSHITH. H. P. – Appellant
Versus
THE STATE OF KARNATAKA – Respondent
WP 15309/2026
Key Points: - The petition seeks quashing of Condition No.1 requiring a bank guarantee for Rs.10,20,000 to release the seized vehicle KA-13-D-1827 (!) . - The Court relies on the Sudeep S. vs. State of Karnataka decision (W.P.No.7357/2025) as applicable precedent (!) (!) . - The Court held that the bank guarantee amount can be moderated/reduced after estimation of vehicle value; guidance cites Shashavali and related cases on estimation and Bank Guarantee standards (!) (!) . - The Court remitted and directed to estimate value through competent authorities and then impose a suitable bank guarantee, citing the need for proper valuation (!) . - The order ultimately modifies the bank guarantee from Rs.4,10,000 to Rs.1,00,000 with indemnity bond for the remaining Rs.3,10,000 in a similar context, and directs release upon compliance (!) (!) . - The present petition is disposed of in terms of the cited coordinate bench decision, and the conditional release is to be effected after compliance (!) (!) (!) . - The decision includes the precise modified amount: Rs.1,20,000 bank guarantee with indemnity for remaining Rs.9,00,000, and release upon compliance (note: there are two varying figures; the final order text specifies Rs.1,20,000 with indemnity for Rs.9,00,000 in the order section but later states Rs.1,20,000 and release; cross-check of p_46 indicates Rs.1,20,000) (!) . - The petitioner’s vehicle is KA-13-D-1827 and the order was dated 23.02.2026; final disposal directs release after compliance (!) (!) .
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NC: 2026:KHC:24772
WP No. 15309 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF MAY, 2026
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 15309 OF 2026 (EXCISE)
BETWEEN:
DEEKSHITH. H. P.
S/O PUTTARAJU H.B.,
AGED ABOUT 36 YEARS,
OWNER OF 14 WHEELER TANKER
NO.KA-13-D-1827
RESIDING AT NO. MIG 7/C,
2ND STAGE, KUVEMPU NAGARA,
HASSAN -573 201.
…PETITIONER
(BY SRI. RAVI M.M., ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
DEPARTMENT OF EXCISE
REP BY ITS SECRETARY
VIDHANA SOUDHA,
Digitally signed
AMBEDKAR VEEDHI,
by CHANDANA
B M BENGALURU-560 001.
Location: H igh
Court of 2. THE DEPUTY COMMISSIONER OF EXCISE,
Karnataka
BENGALURU URBAN DISTRICT (BUD-6)
NO.334/6, EXCISE BHAVANA,
KSBCL COMPLEX,
OPP BYATARYANAPURA POLICE STATION,
MYSORE ROAD,
BENGALURU- 560 026.
3. THE INSPECTOR OF EXCISE
PADMANABHANAGARA ZONAL NO.36,
BENGALURU- 560 006.
…RESPONDENTS
(BY SRI. BOPANNA BELLIYAPPA, AGA)
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NC: 2026:KHC:24772
WP No. 15309 of 2026
HC-KAR
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUION OF INDIA PRAYING TO QUASH THE CONDITION NO.1
IMPOSED BY THE RESPONDENT NO.2 IN ORDER NO.EXE/BUD-6/VA-
36/DTCR/134/2025-26 DATED 23.02.2026, WHEREIN THE RESPONDENT
NO.2 IMPOSED A CONDITION TO FURNISH BANK GUARANTEE FOR
RS.10,20,000/-TO RELEASE THE SEIZED VEHICLE 14 WHEELER TANKER
NO.KA-13-D-1827 BELONG TO THE PETITIONER VIDE ANNEXURE-A.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
“ a) Quash the Condition No.1 imposed by the
Respondent No.2 in Order No. EXE/BUD/-6/Va-
36/DTCR/134/2025-26 dated: 23.02.2026, herein the
Respondent No.2 imposed a condition to furnish Bank
Guarantee for Rs.10,20,000/- to release the seized vehicle 14
Wheeler Tanker No. KA-13-D-1827 belong to the petitioner
vide Annexure-A.
b) grant such other reliefs as this Hon’ble Court deems fit
and proper in the circumstances of the case in the interest of
justice and equity.”
2. Heard learned counsel for the petitioner and learned
AGA for the respondents and perused the material on record.
3. In addition to reiterating the various contentions urged in
the memorandum of petition and referring to the material on record,
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NC: 2026:KHC:24772
WP No. 15309 of 2026
HC-KAR
learned counsel for the petitioner invited my attention to the order of
the Co-ordinate Bench of this Court in the case of Sudeep S. Vs.
State of Karnataka and others – W.P.No.7357/2025 dated
22.08.2025, in order to contend that the present petition deserves to
be disposed of in terms of the aforesaid decision.
4. Per contra, learned AGA for the respondents submits
that there is no merit in the petition and that the same is liable to be
dismissed.
5. As rightly contended by the learned counsel for the
petitioner, the present petition is directly and squarely covered by the
decision of a Co-ordinate Bench of this Court in the case of Sudeep
S. Vs. State of Karnataka and others – W.P.No.7357/2025 dated
22.08.2025, which reads as under:
“Challenging condition no.1 imposed by respondent no.2
in order dated 25.10.2024 at Annexure-A requiring petitioner
to furnish bank guarantee for Rs.4,10,000/- for release of
petitioner's vehicle no.KA-45-A-3767, this writ petition is filed.
2. Sri B Lethif, learned counsel for petitioner submitted,
on a complaint by respondent no.3 that at 8:15 P.M. on
12.04.2023, information was received about a vehicle parked
near Raghavendra Sweets and Bakery contained a plastic
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NC: 2026:KHC:24772
WP No. 15309 of 2026
HC-KAR
cover in which 15.03 ltrs. of liquor in tetra packs were stored,
petitioner's vehicle namely, Tata Magic vehicle reg.no. KA-45-
A-3767 ('vehicle' for short) was searched between 8:45 P.M.
to 10:15 P.M., mahazar drawn to effect that quantity of 15.03
ltrs. liquor in tetra packs were found in illegal possession
constituting offences under Sections 32(1), 38(A) and 43(A)
of Karnataka Excise Act, 1965, ('Act' for shor
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