Back
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
VIJAYKUMAR A. PATIL
Gayathri W/O Shivanna – Appellant
Versus
Jayamma W/O Late Ramaiah – Respondent
ORDER : VIJAYKUMAR A. PATIL, J.
This writ petition is filed seeking following reliefs :
"1) Quash the order dated 3.10.2018 passed by the learned XII Addl.City Civil & Sessions Judge, Bangalore, in O.S.No.8970/2011, as per Annexure-H, 2) Quash the order dated 31.10.2018 passed by
2nd Respondent District Registrar & Deputy Commissioner of Stamps. Rajaji Nagar Registration District, Banglore, vide order No.DRI 207/2018-19 dated 31.10.2018 as per Annexure-J,
3) Direct the trial court to impound the document-GPA and impose duty and penalty of Rs.2,18,000/- as per Annexure-E".
2. Sri.Gururaj Kulkarani, learned counsel for the petitioners-defendants submits that the trial Court has committed a grave error in allowing the application filed by the respondent No.1-plaintiff under Section 37(2) of the KARNATAKA STAMP ACT , 1957 (for short, 'The Act'). It is submitted that the trial Court has already impounded the original agreement of sale and GPA and directed the office to calculate the duty and penalty and they have calculated it at Rs.2,18,900/-. Once the duty and penalty is calculated, there cannot be any direction to respondent No.2 to recalculate the duty and penalty, which is impermissible
The trial Court cannot delegate the calculation of stamp duty and penalty once it has been determined, as per the Karnataka Stamp Act provisions.
The court established that insufficiently stamped documents cannot be admitted in evidence unless the required stamp duty and penalties are paid, emphasizing the distinct roles of courts and the Dist....
A document admitted in evidence cannot be questioned for insufficiency of stamp duty, but courts have a mandatory duty to impound such documents regardless of any objections raised.
Deficient stamp duty – Non-payment of stamp duty is a curable defect – Inadmissibility of insufficiently stamped instruments and impounding thereof, is a statutory mandate.
The court confirmed that a document evidencing possession transfers its status from an agreement to a conveyance, thus imposing requisite stamp duty as per statutory provisions.
The court ruled that impounding under the Stamp Act is invalid if the instrument is presented for opinion, and penalties cannot be levied without intention to evade duty.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
