( 1 ) IN this writ petition, the petitioners have challenged the order dated. 4. 7. 2002 passed by the Kamataka Appellate Tribunal by which the Tribunal has dismissed the appeal of the petitioners which was filed under section 46-A (3) of the Karnataka Stamp Act, 1957 ('the Act' for short) and also the order dated. 20. 6. 2001 passed by respondent No. 3 namely the Deputy Commissioner of Stamps and Registration, Tumkur District directing the petitioners to pay stamp duty and registration fee of Rs. 1,46,174/- in respect of the sale deed dated 13. 2. 1997 executed in their favour.

( 2 ) THE facts essential for disposal of this writ petition areas follows: the petitioners purchased a certain property as per the sale deed dated. 13. 2. 1997 produced as Annexure-B. The said deed was presented for registration before the jurisdictional Sub-Registrar. The Sub-Registrar impounded the said document u/s 33 (1) of the Act on the ground that the instrument was not duly stamped. Accordingly, he sent it to the Deputy Commissioner as provided under Sec. 37 (2) of the Act. The Deputy Commissioner examined the document and was of opinion that the document was not chargeable with duty as