IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 21^ST DAY OF FEBRUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO. 101298 OF 2026 (GM-CPC)

BETWEEN:

1. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY, DEPT. OF PUBLIC WORKS, PORT AND INLAND WATER TRANSPORT, M.S BUILDING, BENGALURU-560001.

2. THE CHIEF ENGINEER NATIONAL HIGHWAYS, PUBLIC WORKS, PORT AND INLAND WATER TRANSPORT, BENGALURU-560001.

3. THE ASSISTANT EXECUTIVE ENGINEER NATIONAL HIGHWAY DIVISION, VISHWESHVAR NAGAR, HUBBALLI-580032.

…PETITIONERS (BY SRI. P. PRASAD, ADVOCATE)

AND:

SRI. BALAKRISHNA G. GODSE OCC. PROP. M/S B.G.GODSE, GIRIJA A. ENGINEERING AND CONTRACTORS, BYAHATTI CLASS I CONTRACTORS, RESIDING AT #CCB 72, SWAMI VIVEKANANDA COLONY, Digitally signed by GIRIJA A. BYAHATTI TILAKAWADI, BELAGAVI-590006.

Location: HIGH COURT OF KARNATAKA DHARWAD BENCH …RESPONDENT DHARWAD (BY SRI. RAMESH N. MISALE, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED JANUARY 12, 2026, ON MEMO DATED 19-07-2025, IN EXECUTION PETITION NO.1677/2024, IN THE COURT OF THE PRINCIPAL DISTRICT AND SESSIONS JUDGE, BELAGAVI, AT ANNEXURE-F; ALLOW THE MEMO DATED 19-07-2025 APPLICATION IN EXECUTION PETITION NO. 1677/2024, FILED IN THE COURT OF THE PRINCIPAL DISTRICT AND SESSIONS JUDGE, BELAGAVI, AT BELAGAVI, IN ANNEXURE-E; AND ETC.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA

ORAL ORDER

1. The petitioner – State of Karnataka (Judgment Debtor)

have filed this writ petition assailing the order dated 12.01.2026 passed in E.P.No.1677/2024, on the file of the Principal District and Sessions Judge, Belagavi(Annexure-F), whereby, memo dated 19.07.2024 filed by the Judgment Debtor No.3 seeking compliance of office objection regarding payment of stamp duty on Arbitral Award was rejected.

2. Heard the learned counsel for the petitioners and learned counsel for the caveator/respondent.

3. Brief facts:

3.1. The respondent–decree holder obtained an Arbitral Award dated 01.05.2024 passed by the sole Arbitrator in CMP No.100014/2021.

3.2. Pursuant thereto, respondent filed Execution Petition No.1677/2024 before the Principal District and Sessions Judge, Belagavi.

3.3. At the time of presentation of the Execution Petition, Registry raised an objection dated 01.10.2024, regarding non-payment of requisite stamp duty and penalty on the arbitral award.

3.4. Judgment Debtor No.3 filed statement of objections to the execution petition instituted by the decree holder and a memo dated 19.07.2025, seeking that the decree holder be directed to comply with the office objections dated 01.10.2024 and pay the requisite stamp duty before further proceedings.

3.5. The Executing Court, by the impugned order dated 12.01.2026, rejected the said memo placing reliance on the decision of this Court in W.P.No.29440/2019 dated 11.09.2023 in the case of Karnataka State Highway Improvement Project (KSHIP II) v. M/s.KMC VDB(JV), holding that, the stamp duty is attracted only when the award relates to movable and immovable properties.

4. Learned counsel appearing for the petitioners submits that the Executing Court erred in placing reliance on the aforesaid judgment without noticing that the Apex Court, in Special Leave Petition No.20452/2024, has stayed the operation of the order passed in W.P. No.29440/2019. It is submitted that, once the judgment relied upon has been stayed, the Executing Court ought not to have rejected the memo. It is further contended that, unless proper stamp duty is paid, the award cannot be acted upon or enforced.

5. Per contra, learned counsel appearing for the caveator/respondent (decree holder) seeks to justify the impugned order and submits that, non-payment of stamp duty is a matter between the Court and the decree holder and cannot be used by the judgment debtor to stall execution proceedings. It is further submitted that, if