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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 16^TH DAY OF MARCH, 2021

PRESENT

THE HON9BLE MRS.JUSTICE B.V.NAGARATHNA

AND

THE HON9BLE MR.JUSTICE N.S.SANJAY GOWDA

W.A.No.3901 OF 2019 (GM-ST/RN)

BETWEEN:

1.

The State of Karnataka,

Rep. by its Principal Secretary,

Department of Revenue,

M.S.Building,

Dr.Ambedkar Vedhi,

Bengaluru 3 560 001.

2.

The Inspector General of

Registration & Stamps,

State of Karnataka,

8^th Floor, Kandaya Bhavan,

K.G.Road,

Bengaluru 3 560 009.

& Appellants

(By Smt. Vani.H., AGA)

AND:

1.

Sri. S.K.Parthasarathy Raju,

S/o Late S.K.Narasa Raju,

Aged about 52 years,

Residing at Flat No. T-1,

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Varsha Residency,

Jaladarshini Layout,

II Main, New B.E.L.Road,

Bengaluru 3 560 094.

2.

Sri. C.Goutham,

S/o Late H.Chandamal,

Aged about 59 years,

Residing at No.97,

Bazar Street, Ulsoor,

Bengaluru 3 560 008. & Respondents

(By Sri. P.N. Nanja Reddy .Advocate for R-1 )

This appeal is filed under Section 4 of the

Karnataka High Court Act, praying to set aside the order

dated 06.06.2017 passed by the learned Single Judge of

this

Hon9ble

Court

in

Writ

Petition

Nos.1334-

1335/2015(GM-ST/RN)

This appeal coming on for Orders this day,

NAGARATHNA, J., delivered the following:

JUDGMENT

1.

There is a delay of 859 days in filing the appeal.

2.

Learned

Additional

Government

Advocate

submitted that I.A.1/2019 has been filed seeking

condonation of delay. The said application is supported

by an affidavit of the Assistant Inspector General of

Registration (Law), Office of the Inspector General of

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Registration and Commissioner of Stamps, Bengaluru.

She submitted that the delay has occurred due to

bonafide and unintentional reasons and the same may

be condoned as the appellant/State has a good case on

merits. She further submitted that the appeal concerns

an issue regarding refund of alleged excess stamp duty

said to have been paid by the respondents and

therefore, touches upon the State exchequer and hence,

the application seeking condonation of delay may be

considered liberally.

3.

In support of the aforesaid submissions, learned

Additional Government Advocate drew our attention to

the affidavit of Sri B.S.Sridhar, Assistant Inspector

General of Registration (Law).

4.

We have perused the said affidavit. Paragraphs 3

to 6 of the affidavit read as under:

<3.

I humbly submit that the order of

the learned Single Judge dated:06.06.2017

where immediate efforts were taken in order

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to check out the legality and as per the

opinion of the Law Officer of the Advocate

General office an also Department of Stamp

and

Registration

allotment

side,

Law

Department, of Government of Karnataka

have expressed an opinion that there is a

violation

of

non-consideration

of

the

enactment and also there was no sufficient

opportunity was given in order to file the

objection. Accordingly, the correspondence

which are required under the due process

which has consumed certain bonafides times

as not to arrive at the conclusion that an

appeal is to be filed.

4.

I submit that the due process of law

has to be followed in considering the decision

of the Government to file an appeal. The said

delay as on account of administrative reasons

and

of

the

correspondence

which

are

generally required time in processing to file

an appeal.

5.

I

respectfully

submit

that

the

decision of filing an appeal was taken in

various levels by moving the file from table to

table, consumed considerable time, causing

delay.

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6.

I submit that the delay in filing the

above

Appeal

is

neither

deliberate

nor

intentional one, but for the bonafide reasons,

stated above.=

5.

On a reading of the same, we note that the

impugned order was passed on 06.06.2017, but the

appeal was filed only on 12.11.2019, there being a delay

of 859 days in filing the appeal.

6.

On reading of the explanation offered