KARNATAKA HIGH COURT
LALITHA KANNEGANTI, J
S.R.KAMALAMMA – Appellant
Versus
SUVARNAMMA – Respondent
| Table of Content |
|---|
| 1. background of the case and details of the stamp duty. (Para 1 , 2) |
| 2. arguments presented by the parties regarding stamp duty. (Para 3 , 4) |
| 3. court’s analysis and interpretation of the stamp act. (Para 5 , 6 , 7 , 8) |
CAV ORDER
Aggrieved by the order passed in I.A. in O.S.No.110/2013 dated 10.07.2018 by the II Addl. Civil Judge and JMFC., Shivamogga, the plaintiff is before this Court.
2. The suit is filed seeking specific performance. Earlier, on the sale deed i.e., Ex.P.1, the Trial Court had calculated the stamp duty and penalty at Rs.32,890/- on 15.07.2015 and the plaintiff has paid the same. Thereafter, the Trial Court had observed that the sale deed dated 01.03.1999, the sale consideration amount is Rs.80,000/- and it is written on a stamp paper of Rs.20/-. The prevailing rate of stamp duty as on 1999 was 10% of the market value as per Article 20 of the Karnataka Stamp Act, 1957 . The Trial Court had observed that 10% of Rs.80,000/- is Rs.8,000/- which was the stamp duty payable by the plaintiff on 01.03.1999. However, the document was written on a stamp paper of Rs.20/-. Therefore, there is a deficit of Rs.7,980/-. When there is a deficit, the party is liable
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