1. The petitioner has challenged the order/endorsement dated 24.8.2013 passed by the respondent No.2 in file No. STP/153/2012-13 (the copy of which at Annexure-G to the writ petition) interalia seeking direction to the respondent Nos. 2 to 4 to refund the excess stamp duty of Rs.10,11,810/- with interest at 6% per annum from the date of receipt of excess stamp duty till the date of actual payment.

2. The petitioner is a Public Limited Company registered under the Indian Companies Act, 1956. The petitioner got registered several lands between 11th June and 5th September 2012 at the 4th respondent office and has paid stamp duty in excess. Hence, sought for refund of the same which came to be refused by the respondents. Hence this writ petition.

3. The learned counsel Sri Venkatesh C Mallabadi, appearing for the petitioner submits that the order impugned herein suffers from patent error of jurisdiction and it is also against the principles of natural justice. The respondent No.2 exercising the powers under section 44 of the Karnataka Stamp Act, 1957 (hereinafter referred to as the ‘Act’ for short) as a quasi judicial authority and therefore, an order in the form of endorsement, w