IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE E.S.INDIRESH WRIT PETITION NO. 2419 OF 2019 (GM-ST/RN)

BETWEEN:

TELECOM EMPLOYEES CO-OPERATIVE HOUSING SOCIETY LIMITED, HAVING ITS OFFICE AT NO.23 (1ST FLOOR)

NEHRUNAGAR MAIN ROAD, BEHIND REDDY PETROL BUNK, SHESHADRIPURAM, BENGALURU - 560 020 REPRESENTED BY ITS AUTHORISED DIRECTOR SRI. C.V. MANJUNATHA S/O SRI. VENKATA NARASIMAIAH C S AGEDA BOUT 64 YEARS RESIDING AT NO.14/1

14TH MAIN ROAD, PALACE GUTTAHALLI, Digitally signed by BENGALURU - 560 003.

ARUNKUMAR M S Location: H IGH …PETITIONER COURT OF KARNATAKA (BY SRI. K.N. PHANEENDRA, SR. ADVOCATE FOR SRI. VIVEK ANAND ANTHONY BRITTO, ADVOCATE)

AND:

1. THE DEPUTY COMMISSIONER OF STAMPS AND DISTRICT REGISTRAR, GANDHINAGAR DISTRICT, NO.17, MARUTHI PLAZA

2ND MAIN ROAD, VYALIKAVAL EXTENSION BENGALURU - 560 003.

2. THE SUB-REGISTRAR YELAHANKA TALUK OFFICE BUILDING YELAHANKA BENGALURU - 560 064.

3. TEH SUB-REGISTRAR GANDHINAGAR D C'S OFFICE COMPOUND KEMPEGOWDA ROAD, BENGALURU - 560 009.

4. THE SUB-REGISTRAR JALA, BENGALURU- HYDERABAD ROAD, CHIKKAJALA, BENGALURU - 562 157.

5. THE SUB-REGISTRAR KACHARAKANAHALLI NAGAWARA, BENGALURU - 560 045.

…RESPONDENTS (BY SRI. MAHANTESH SHETTAR, AGA)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDERS PASSED BY THE R-1 IN PROCEEDINGS DATED 11.01.2017 IN RESPECT OF DOCUMENT REGISTERED AS NO.3765/2005-06 AND OF THE KARNATAKA APPELLATE TRIBUNAL, BENGALURU PASSED IN APPEAL NO.316 OF 2017 DATED 20.01.2018, VIDE ANENXURES-V AND W RESPECTIVELY AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE E.S.INDIRESH

ORAL ORDER

In this writ petition, petitioner is assailing the proceedings before respondent No.1 and the order passed by the Karnataka Appellate Tribunal, Bengaluru, as per Annexures-V and W respectively. The relevant facts for adjudication of this writ petition are that the petitioner-Co-operative Housing Society had purchased land to an extents of 3 acres 12 guntas in Sy.No.47, 6 acres 39 guntas in Sy.No.48, 3 acres 27 guntas in Sy.No.49, 3 acres 25 guntas in Sy.No.50, 4 acres 7 guntas in Sy.No.51, 3 acres 38 guntas in Sy.No.10, 4 acres in Sy.No.11, 4 acres in Sy.No.12, 3 acres 37 guntas in Sy.No.13, 3 acres 34 guntas in Sy.No.14, 5 acres 14 guntas in Sy.No.46, total 46 acres and 38 guntas situated at Papanahalli Village, Jala Hobli, Bangalore North Taluk, as per the registered Sale Deed at Annexure-A to the writ petition from the erstwhile owners for a valuable consideration.

2. It is also stated that one M/s Rasasri Developers Private Ltd has joined as a confirming party in favour of the petitioner. The petitioner's-Society intended to develop the scheduled property and sell the individual sites to its members. The Sale Deed dated 17.06.2005 at Annexure-A is produced. It is also stated that, the petitioner has paid the requisite Stamp Duty at the time of registration of the Sale Deed produced at Annexure-A to the petition.

3. It is further stated in the petition that, the Competent Planning Authority-BIAAPA has passed an order dated 13.06.2012 at Annexure-J by releasing 60% of the total extent of land claimed by the petitioner for the purpose of development and remaining 40% was released as per the order dated 25.03.2015 at Annexure-L.

4. It is also stated in the writ petition that, the Inspector, IGR & CS of Stamps received a private complaint that the petitioner has evaded the Stamp Duty, at the time of registration of the registered Sale Deed at Annexure-A and pursuant to the said complaint, the IG of the Stamps and Registration has forwarded the complaint addressed by the private complainant to the Deputy Commissioner for Stamps to take decision in the matter as per Annexure-N. The Deputy Commissioner by Tippani at Annexure-N, intimated to the IGR for Stamps that the proceedings cannot be taken under Secti