ORDER :- Messrs Della Technical Service represented by its partners were adjudicated insolvents on its own petition by the order of this Court dated 8-7-1977. Consequent on the vesting of the property in the Official Assignee, the factory building and land belonging to the insolvent and situate at Kumberahalli, Kasba Hubli, Kolar taluk, bearing S.N. 33/1, measuring about 2 acres and 11 guntas were sold in public auction by the Official Assignee. The 2nd respondent herein, M/s. Usha Telehoist Ltd., was the highest bidder in a sum of Rupees 1,70,000/-. Hence, the sale was confirmed in favour of the 2nd respondent. Accordingly, the Official Assignee executed a sale deed in favour of the 2nd respondent. The 2nd respondent presented the sale deed for registration before the Sub-Registrar, Kolar in Karnataka State. The Sub-Registrar, Kolar, refused to register the same on the ground that no stamp duty had been paid on the sale deed. The Sub-Registrar, Kolar, took the view that the registration of the sale deeds of properties situate within the Karnataka State was governed by the provisions of the Karnataka Stamp Act, and inasmuch as the Karnataka Stamp Act does not contain any p