Residents Of Shri Chitrapur Housing Co ... vs District Registrar Bangalore Urban ... on 11 April, 2008

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Karnataka High Court

Residents Of Shri Chitrapur Housing Co ... vs District Registrar Bangalore Urban ... on 11 April, 2008

Bench: A.S.Bopanna

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PETYTTON-EH8 ' 2D'iST'RIC'I' Rédiéman A --vBRNG_ALORE URBAN DISTRICT

-- Duo so;--1,_12-n AND arm FLOOR CHURGH STREET E!-AN€§ALORE-01 D. 63:39 CONTROLLER or REVENUE AND % COMMISSIONER OF STAMPS IN KARNATAKA W5 FL-ODE, GAUVERY BHAVAN BWSSB WING BA!~.'GAI.-ORF.--9 bx §__a----9 k (By Sri B.V. ACHARYA. ADVOCATE GENERAL F0!'~3.. i' are R-..e..-.'.,"..:R.-.'rR, sea; Tﬁiﬁ wR:'r :"~'E'E'I'i'IO."€ :3 Ran:-R.) Lf.#;=i:2R..R= 225} Q? THE CONSTITUTI-ON ow mom, PRAYING T0; "'QUASHRA._,A't'HRE ORDERS oz-= R-1 Ream: aaaxwsr Rana 0:2 ms. '¥--'£'R--". 31-3-2005 VIDE ANN.H TO -1145; '-DECLARE .11':-m' THE w i=Ro'v1si0Rs OF saczmorés 6.: 39 R9 -Rmicasxeo OF' ' SCHEDULE ARE NOT APPLICABLE-Xl'O.uTHE 'MEMBERS AND TO DOC:Uiu'Eiv'i"S OF .ms$EssiﬁR "-»_CER':"i':'-"iGA'FE. SHARE CERTIFICATE AND 1.oRR"~s'rocK:_cRR%_nR'rc,ATR m FAVOUR on MEMBERS. 'v_ s BE'I'WEEN=i': ' 1 DIGAM&%R walm <Rs/c>.'nmD:«.uwAu WAR'l'Y' ~ AGED ABOUT' '~'.|7'!EFuRE5 R_/'O,F"LA'I'?~IO;C-I~5;"DA'!'I'APRASAD APARTMENT 2' " we CDRG R MULKY is/0,,MAmURA.'rH MULKY , "AOED__ABOU'I' 31 YEARS * ., » Rio' NO.A-III-1, DATTAPRASAD APARTMENT R. R S'»KA'.'_.YANPUR R R Rgo,;mR K sum RAO 'AGED ABOUT 71 mums RR Rgo mgr NQJL-113-2, mmmpnasao APAR'I'MENT K DURG.ANA.ND S/0.I.A'l'E K GANESH RAO AGED ABQLPP 69 YEARS R/O FLAT NO.X-1, DATTAPRASAD APARTMENT 5 B RAVISHANKAR Sf0.LA'I'E B GURJ..-.""'M R90 In IIII I is 6 A. ADV. 5 10 AGED ABOUT 67 YEARS .

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CIES 4 ' " '!'ARDEO. ROAD ' ' E MUMBAI 4on._o_a4 %¢NA%Ké;ARnE ' H0 ":3-*3_'33_. DNITAPRASAD 'cQu.oPERATwE HOUSING SOCIETY LTD 10 THMAIN MALLESWARAM PETFFIONERS no -an -__ BB '1': ADV.) DlS'I'RIC'l' REGISTRAR BANGALORE URBAN D!S'I'!2IG'I' N0 50/ 1, 2ND AND 3RD FLOOR CLII IDHLI Q'l'Dli"Ii"l' II\II\\uFII III IVI-'0"!-W78 BANGALOREI u W ¢ A (By Sri B.V. ACHARYA. Anvocxrs GENERAL Fog" % A V' . LI' II III'! II'III'A'l\ I'_I'.f'('\'1'|,| \ ﬁll I'IulVI- IVIIIIVUUIVIII THIS WRIT PETI'!'[Ci!5l IS FlI.ED«._UN'DER ARTICLE 226 on THE x'.'sv."ﬁw'S'i'i'i"u"i'iO:'\i GE-""E'ﬁﬁiﬁg__F?TRiiYIi€G{PC-:_ QUASH oanaas MADE BY RESPONDENT" D1: 2o.:9..2oM~.%% 24.9.2004 AND i6. 10.2604 'visa #5:» :~aos.s'r-P amena- o4. DR! 83,91v,3'5,7'_9.84=-,81,?8;70;74,'(6,72,f?5 AND 90/2004-05; D-F:CLA'Ri-3. or Aiiﬁ GONSEQUENT POSSESSION _'=OF-""3'.__REaF'ECTIVE"?_ APAR'I'MEN'I's TO THE FE'T'I'T'IOiTEf2'S,'i... Eéfeioi-*3 ..31;3.2c;101 Dif) NOT' REQUWE REGISTRATION Mo '-_.PAYMENT.v" on swamp DUTY as CON\£'EYANC':3.*OF 'l"1'4I'LE'-4 DEED IN IMMOVABLE PROPERTY, ETC. Bmfswmjn : L' ~ . [OIDHRWA %%%%% ..65~YR_S;vS/O 0 SUNDARESIAYA V' 1\.l4I'{ §{_E'li';.NDITH :51 'ms. w/0 ANIL KUMAR D PANDITI-I ~. RJO B --ul-- 9 f§AYANTHARA <3 UBAYKAR a X 59 was. we GURUDUTT UBAYKAR 12,10 c -1- 2 ' 4 mguaazn 60 YRS. w/0 GA ANAN U KUBER 52,10 c -11- 2 1 .% I 5 TARA s HEMMADY _ 71 ms, 1;,/o SHIVASHANKAR L HEMMADY R/O B -11- s r = > ' 6 HSHALINIBAISUMIT!-IRA RAG, 111,10L-ATEHALDIPURSUN2~1THRARA0. . ' ' R/OA---ll-6 "

7 MEENA JAYAPRAKASI-I .

44. YRS. we -.!AYAPR9.K..A,§H_"=._ R/0 c ---11-7 ' ' a HATPANGAD1GURU%PRA§3Af) 1m;AI_)1 W0 3-,!» 3 1 ' ALL€ARs:«AMEMBERs.A_o DATFAPRASAD COOPERATIVE Housing *0 _ 'MAEN,'MA!aLES*HWARAMA : .-- -A PETITIONERS (By an! S (}BH'ﬁ~'I'A.V é$D'.i.)*A«--A.:"'A Aseig :V

- £$_lSTl§i£§T:vS§E::(}iS'PRAR BANGALORE DISTRICT . NO 32*, JAM UNA coumix 5 MAIN..C5:£NDHiNAGAR BANGALORE . RESPONDENT » A' (By s:~iB.v. ACHARYA. ADVOCATE GENERAL FOR * Sri H.M. MANJUNATH, HCGA} THIS WRIT PETITION IS FILED UNDER ARTICLE 296 OF THE CONS'i'I'l'UTION OF INDIA, PRAYING TO: QUASH ORDERS 114.2004 BEARING NUMBERS STP-3/2003-04, DR! 82, 83, . L J I 84, 85.86.87, 88 AND 90/2003-04 AS PER

-.1 POSSESSION ore RESPECTIVE APA '1EuTsT'-v'4ToA--.i'.THE ' PETITIONERS, PR!0R To 31.3.2001 trio; REGISTRATION AND PAYMENT on '~S'I'Als!P' . As ETC.

1 A ....h'.ACHA.'€DR:%'EHTi'--{;"FA" % " ; A s/0. LATEA GOPAL BHAT;«.70'YfEA_l§$f :~ao.:-2.353, nATTA?ieAsAn APAFTMENT M'! lint IO Q. _ GOKARAN;--52 YEARS R1' 0 :'?dE.--.';'»,_ APARTMENT SQTH ARE-3 .0? DATTAPRASAD CO-OPERATIVE HOUSING socmm we/o D.C.H. comm in-TH - L.E}SP£WARAM, BANGALORE-03 " ..... N' . PETITIONERS DIS'uI'R{C1'§'TVREC%lSTRAR BANGALORE DISTRICT ' 32, JAMUNA COMPLEX A ' V5TH..MA:N. GANDHINAGAR EAMALORE 550 mg RESPONDENT " ":é.y Sri B.V. ACHARYA. ADVOCATE GENERAL FOR Sri I-LM. MANJUNATH, HCGA2 Z 3--

% A3- A DECLARE THAT TRANSFER or SHARES .~ CONVEYAIECE OF '!'I'!'1.E DEEDS i:'v3WiA1'vi'i'*.:i(')'\f:'\I'[':?,a.LE A THIS wan' PE'I'I'l'lON IS FILED UNDER AwmcLE'TL226%*<j5F THE coreswavmoze 99 u~zn:.n.. P2=:.A.m~:e T0: -ORDERS M' D1'. 17.4.2004 AS PER ANX. A1 ,'P0...A(2',f DECL-KRE' V'PHFs-'VI' V' TRANSFER 0'6' SHARES ANS CONEEEQUEE-YF"«PQSB.ESv$!Q!€' OF RESPECTIVE APARTMENTS TO THE. PE"l'iT§ONERS,"'PRH:3R TO 31.3.2601 mo ﬁe? 'REQUERE R;-';<,=:s'r:=2.A.'!°a.9:~; .t'.1~1r;s%%1=;n;*:r»1m1*~i<:s1i'»_V STAMP DUTY AS CONVE¥'AH£}E 0!? TITLE " 1;3.13,ED§: 1:5 ' . iNIMOVi\BLE PROPEn:"'1""': , ETC. ' E BETWEEN :

1 ' s/ 0i'LA'{'_E RANi_ RAQMAVINKU avg 34 YEARS,;"A:VR[OR:1¥-3 .% 2 [0 sunﬁmnséaﬁlmsjo ixbkii o 'UB'BARﬁEviﬁiAH '~88"YEARS,w.'fR[0_A#!1g-'i, ' - 3 15 v 'mam: sis) Lé{'i'$ \} M KATRE _ _ 72 mARé3.,V Rf-._0 9:1-7.

Mgun %RAo_s_./.<> 3 K KOMBRABML =49 mgns. R /0 341-5.

* :::1'\?«.;(3i~iEI;L¢%MANI s_/o RAMANATHAN 43"¥.EARS, R/0 c-1-8, 6 v--..iJAPii3A1A NADKARNI ~ V we PRADIP P NADKARNI =50 YEARS. 12/0 A-Ill-5, * mmrm BAINDUR '.51,' Q GQPINATH. RAD BAINDUR 65 YEARS, R/0 B-Ill-3, 8 PADMA SAVUR W/O G R SAVUR 1"} YEARS, RIO 14"-

nn Dun w-

"Ir GD 11 12 15 ﬁlm' v:svEV W/Q VASANTH RAO MAVINKURVE _ ' 64 era.-*-..=es, Rgo 3+2, ' Kﬁiviﬁiﬁﬁi :'u'A{r-'uP£~.LL'.' we ALJOHAROAA eewnmns, R/0 Bgtm, « O V SHANTA KELKAR .'.El'.\lV!IAVk'3 0 '%Ti3H"'l\1=.:!..yru1n _ . 56YEARS'5,.f§,,?0 £;_-ll-fl,_ ,' V _ V _ A $L:iKU1i--D}x-v'u§"..:O*S*ANANPH;$1NAPAYAN Car I-In u-53;' N ago}: sméﬁ"-amm 'YEARS, ' ' K sumrmp. w';4'O«a?A1ii»4ANABHA _ 62 YEARS,' -3/O EM-1, A _£flLLvARE"MEMBERS OF' DA'1'1':'\F'RASAE'2 "CO-OPERATNE nousme SOCIETY .OOMPLEx, 10'l'H MAIN. MELLr.~:"'wm'«-Aivi

-- 4._BANGA_lv.V(;.%RE-3 (By mi 3 9 O I31-IAT. ﬁmv.) x "D , * nisrnlcr REGISTRAR BANGALORE URABN ms? N0 50; 1; 214.9 AND 3RD FLOOR CHURCH 'STREET, BANGALORE-1 RESPONDENT 9} (By'$I'i B." :'\'C:'H:'\R'r'A. ABVOCATE GENEJRAL V. __ Sri H. ' V-

M.MANJUNA'I'H,HCGA) % H % _ THIS wan' PETITION IS FILED. UNDER isR'PI(5LE§"&--5 C'-0N3T'[T'U"'i"i0N OF iﬁﬁiﬁ, P'r%ﬁ.':'{§*~5{a' QUASHI ORDERS DT. 22.7.9004 VIDE £+;NFi!EX.D!'-TO D5;1DE€f-LARE_.'§I'HA'f'.V 1 TRANSFER CVF' SHARES Aﬁﬁ GORSEQUEEW 'ECLSSESSION 09' ' RESPECTIVE APARTMENTS TO THE BETITIDNERS. PRIOR TO 31.3.2001 DID NOT' F2EQiii'RE REGi--ﬁi*Rﬁ'?iON :'\?v'G..'r':'x'i' EN'? OF STAMP DUTY AS Cf)NVEY-'_AN:(3.E' ~._QF DEEDS IN IMMOVABLE PROF'EW. _M _ BETWEEN E "

RESIDENTEXOF SHR!.CHIT'RAPUR..... co O?ERATIVE_~vHQUSlHG"~«_ SOCIETY 'LTD. ism cnoss, E MALLESWELRAM , E'A_N'GA!.ORE&03 1 __SRNAN'D!NI--.

_;f 'EGED.5a..yEARs ;WiQ.IATE'SMAGEESHWARA g;'o,:+aQ. 121, 3120 MAIN,

- » ._13T'H_CROSS. MALLESHWARAM ' .EE\.!~!c.2_i-.--Ec;»EE--5t3o 003 «AGED.59 YEARS ~ S;,'Q.L!«.'!'E Y SLIBBA. RAD "R/O.PLAT NO.411, 4TH FLOOR SH!'-':1 currmpun HOUSING. co-opERmvE SOCIETY urn (scans). No.68, 15TH caoss

--M I EEEI.-.r.n DAM, BANGALXJRE-560 055 lI'll'| I-llllﬂ II II IIVO \..rE1'.;i'3nE-E SLIDHIR RAD 3 E'v'.'0}-IAN G }'!E.".£!'é'.A'.'.5! AGED.69 YEARS S;'O.GOPA'u RAG HEEEEMADI L "-'I RIO.N0.85, ROAD NO.14 "::'u'd"1'Ji's'Es'A LLS HYDERABAD 500 034 PRADEEP JOSH] ACiED.-52 YEARS _ S] O. LATE SRINIVAS JOSH}---. _V st-;N"i0'R 'ni'EDi(';AL 0'1?-':='ii';E-5? "

WEST COAST PAPER MILLS "LTD, DANDEH 581 U RAJALAKSHivii " "

AGED.72 YEARS _ Q 1 _ W/O.LA'T'E'? JBGﬁNNF'..'T'HﬂI1i 1 AV "

R / O.F'L.'-&"i"NQ. 104, SHE? CHI'PR_APURf' HOU$.II%!_,G (;§O--,wOPERAT_WE_ .SCM.fT1iE'.'"f"i"'L'i'D (SC€1HS;g'----N0';6-3, 15.?-H'CROSE%_, ' MALLESH'§!ARA.M,.BAfJGA'LORE--S50 035 K sﬁOé;:AN§..VRA:)' '~AGE1:».57 'iEARs DlO'.K.CHANDRA' T'%-.\nfté~RAo R [0, mvr mo;-409, 2, PARESI-I APARTMENTS, xv mun ROAD ' " MALLESWARAM; BANGALORE-03 % Al£ﬂARNATvI£"é«AGED.59 YEARS % --.§3;'~O;41,A'*!'E suzvaswmv

- ._R.--EPI%E;SE.NTED BY GPA HOLDER 's R ~NANDINl, AGED53 YEARS JCALATE s vmnmsuwma, n_/o.uo.121 «3R1'>'MA1N, 13TH (moss, MALLESWARAM, ~ Ei:A.NGA!..QRE-- ooa PETITIONERS Sri : s G BHAT, ADVJ DISTRICT REGISTRAR ANGALORF. URBAN '.I}!STR!C.!T 1 1'! 21 No.50/1, 2ND AND 3RD FLOOR CHURCH BANGALORE-01 2 CHIEF CONTROLLER op' REVENUE :"

commzsszozma ore' ..c:rA:.% .KARNATAK;ﬁ. 7TH moon. CAUVERY~.BH--AVAN BWSSB WING, BAP€GALORE'-=39 {By Sri E.'-.'v'. ;":CHAF:":':'a. (}Eﬁ"E"'AL~»F"R Sn' H.M.MANJuNATH,Hc§2A)' f " "

THEE f.vM;'211;&+LJki=i,«:'rz%r;:or~z+ ES Ema UNDER ARTTCLE or-* THE CONST:"f_UTi0N_ omwnm, 'PRAYING 1'0: QUASH THE oi"-:'nER$ as :2: men on me. names. was ANN.H,..DT,3i.g3-2395; --»DECLARE-....'.!'HA'I' THE paovxsxons or as 39 min !1RT'iC3L.E :20 OF' scumoum OF THE STAMP ACT ﬁRE .m'r ﬂP'PLIGAB[,E"*TO THE ALLOTMENP or mvrs TO H.§M'B'ERS ma 'PO "THE oocummrrs ore POSSESSION CERTIFICATE. SHARE.. '{':ER'I'IFICATE AND LOAN srocx CER"I'"1ﬁCA'T'E m FAVOIJR' or-* mzmssns. 'A ': ..

.RESiDEN'T:Si.<§:i~' sum CHITRAPUR HOUSIHG G0 OPERATIVE SOCIETY LTD 15'I'1-5.. CROSS MALLESHWARAM xBANCkP.l.0RE 560 ooa K SHARADCHARAN S/0 G K UMESH RAO AGED ABOUT 52 YEARS R/O FLAT M131 1. SHRI CHITRAPUR HOUSING. CO-QPERATIVE I.-TD {SOCKS} J. "-I I-'3 '~».;r, NO.68, 151'!-I CROSS, MALLESHWARAM BANGALORE .% 055 u':"1':':'\Ew"'PH R SA'u'!{00l"-3 AGED 53 YEARS 2 i ' sio LATE RAGHUHATH Rae sasmeoa R/O E803--SURYAV1HAR APAR'l'ME'Nr V KAFIXSHERA BORDER, G'U--R'(l%.0!'u' (HARYANAI 122 016 ANJALI A RAO Wl._O'~AJl'F s RAo,_ , R/0 No.33, AL wmcs-+ _ f A _ NEW Ada:-Fran A'§iEiV'i--5E, "O._3i)3-' Pumps: 4,: 41993:;

vmtm TGNSEKER'-..j*«--._V _ 3 w/0 --?RM§.{\SH TOFSEKEI? Vms%p 4,9 vmas R/0 E3;.GUL.aAmR, NEW MKRWE

2.Ml:-'MBAI -monogo _ ~ .

GOHNATH' Rm aamnun SI 0 BAINDURANAND RAO " AGED 75 YEARS"

Rm B-1 1 'I/a,m'1'rAPRAsAn co-opmnmvm Houazno SOCIE'l'Y LTD. 101. 10TH MAIN » MALLESWARAM, BANGALORE 560 003 " 'ASHA 'iénb D.,I()-LATE RAMANAND cm:-2:3 51 v-mas ~ we FLAT 110.412, scans "BANGALORE 560 055 DR R NAGARCENKAR AGED 71 YEARS s/0 LATE SADANAND NAGARCENKAR 2,10 F1.-AT 1~:o=2ct_z, scans BANGALORE 560 055 :* b-""' it 3 SUDHA s RAO w/0 DR B S SUBBA RAO AGED so YEARS V ~ ~ .

12/o No.17, SI-IARADA comm . '_ .« 'rm '0' MAIN, BASAVESWARANAGAR. -- BANGALORE 560 079 9 NANDITA MUDBIDRI A W/O ANIL G MUDBIDRI _ 1 AGED 57 YEARS % R/O "SHANl'I", N032/A,"SARA$'.HAT_PUR DHARWAR 580 002 _ A A 10 "

s/0 LATE JA1'Av.gAN'rHs Y.ER.!3QoR A AGEDEOYEARS i 'V _ R/o_.m¢r rI1;:>.~;ao5,.'sc«.'f:14:=.._«A A BANQALORE 5:59 053 ' V --

is/o MTERAMACHANDRA RAO ;A.C-E060 " _ BVVVGPA HOLDER Ci---HARIKRISHNA, AGEQ Aeouw 25 ?_r;.+;aA ago ...=ur.-:c:A:. . ..LAYOUT_, GKVK mgr, BANGALORE 560 065 1-:

|_n 2 %%%%% PE'I'l'l'IONERS ADV.) 1' "EDA: LA "

REGISTRAR " BEKGALORE URBJKN ﬁiS'i"RIt'I3"i" No.50/1. 2ND AND 3RD FLOOR CHURCH 'S:'i"REE"1"

' BANGALORE 560 001 2 CHIEF CONPROLLER OF REVENUE as COMWSSEONER OF' §"l'ﬁMT'S iii KAFNATAKA 7TH FLOOR, CAUVERY BHAVAN

vi)-

l"'IIll'l_\('If'.I IIIIRI DWDDD nun , BANGALORE560009 _, M T A: 7..§'eeR%EsPoND[EN.T?1e'& (By Sri By. A_c_:HARvA. DvocATs._oEﬂERAL ' $1'? i~i.l\E. Ml7k'l'VlJI.5?1Fu'r1, nu.» THIS WRIT PETFi'.I_ON is F1LE'D._UNDER ARTICLE 226 OF THE CONfT3'T'i'"ﬁJ"'i"'iOi~I' 0':-'" i:=s.'3sa.é» ;'.='aa-'=fE::G TO: QUASH T!-IE ORDERS or R1 MADE AGAl_N£-3'!' EAC!jl"G,F. 'rm: PE'I'l'!'IONERS PRODUCED As~'1..AVNNE:c;H».- .BE:*~.R:§nic: ;r.'Qc.:s*r.=--* 3,"J4=O5 maze 187104-05, V1~'JE««A_NX. H1 Home 3101-05='DRl-183/04~05. ANX. H2 NO.STP'_.3.!04§-11$ 'DFéi--:2';'£§i0_4-£35,' AER; H3 N0.%'PP 3,r%«.1-5 DR]-199/O-4-05;-.Aﬁ3{..__ H4.i-\IO;S'_I'P 310$-as DRI 190/04-05. ANX. H5 NO.SI'P--~..3)'»04{:05 D121-eiesaejoé-05;, Atix. H6 'ﬁG.€-:"i'P 3;<>+ 5 DRI-934104-405, Ar-ax. H7 No.31-*9_a;o4.o5 DR:-224/04-05, ANX. H8 No.31?' :3io4-cs DR'!-244/04-O5, mix. H9 Ems-'1'-I= 3, 4-95 J DR!-2'17_I04--05.'£NK; .H'10_ 'i<:o'.sTP 3/04-05 DRI-248/04-05,-ALL 0'1'. 31;a,2no5.'EfI'1'»;jV'V_ V. _ These an: hav1n' g been" reserved for 9-HM'-u 9:; for pronouncement this day, the Court ;IL:na-.-.u,~ V' . the .f\I'§I"\'Cn'D ._ _.d._ g...

common questions of inw and facts at'

3..

III .. Vtl__1eez1ev~'1':5etitions, they an: considered and disposed' of 'by ' 'ecihmon older.

BI 5 E:

2. The petitionem in w.P.Nos.14231/c»5;

and 16838105 are residents of the-ilumaof K V' operative Housing Society Ltd., me petitioners in 33?59,'% 59.-=.97,Io4 1A1f._i'.7:8,,!_(_5E§_, an of the flats of Dattaprasad %.c'L-..*.3,' L-ﬁn Malleswaram, - q""%-=-- the order for Stamps and an ,,...m..n Mme by Housing Society in favour of each of the as a conveyance and has and penalty in respect of the flats It m Lrtatanpntion of the petitioners. The that %" m :19. .La.h.|e tr.» nmr name :9 -- ..-...___I...'_...- -i-'In-_ tunnel-nun ae' such have sought in' umuuug uni mu»...

3. Theeaseputforthbythepeﬁtioneraiathatthe .;§Soaietywhiehhaagiventhemthepoaaeaeim1oftheﬂataiaa tenant C-o-pmtnership Society. Insofar as the Chitmpur L 'In Society, ithaa taken theland on built the ﬂats. in the case o£,nampm'ead"e' Soon' ty purchased the land in its to e gee the The omh~eede ocsinm A d Ba'u.ta'pi'asad'. has 55 P...-=-9.-s=.;~. If 4 that the society and eeeh the ﬁat on the basis of shock subscribed by hold the property through t-h_e-- case of chihapur Society, it its stated tho by the society would revert bdeglt"io the of the lease period. The said =1: ....._Lr.! to h._m.rc. _.g1Zhf.r_mhd iI_1 and 1970 . i't*-;:'apon":f;i"v-:;i3r,..d"a.tﬁt':er the i.'l'l"ﬁ'v'iaIL:.u=I u. usu !{e=-.r:-.a*ﬂ-....n.."- f'......n-- lull guru-u_a-Q Act, 1""?! {me lib?) isct' for shoﬁi. It is x that Section 38 of the K08 Act provides

--..V"e.':¢:§Ax'npﬁon from compulsory mgiatmﬁon of instalments stated therein under Section 17(1)(a] and (b) of the Indian Registration Act. No doubt, by introduction of a pmviao, the $1 1! said cxcmptison in respect of Home Bu1ldin' _V gm gamma w.n.-

of the petitioners is that in Tttt.'t hanaibr of title and only to iv-nu. --ur~-----nun t-...z-.:.a.n.t,l cl.-9.-'-..'ss end. ctr.-.13-*lVV:fL':=r.¥:r;:,t.m-..~n.._lt.r;I" *5" '"=*""' certiﬁcate, thccaxuc does'»nct and in any event. ttlttéftllitha Act pmvsded for ; payment of atamjg dug} respect of prim' to have not derived any title and as' ; inch _ cannot be classiﬁed' as . ., stamp duty in tonne of Article 20(2) of

-nAn'ﬁ1tr-In Thai II In -I' 3111".' lU|nfI- W' THVWU IIIHCI9 L -__ .l _.._...-.._....'I.....'I. -....__'l.._.. A - _. __ j.'I.'.._ __.!.:I _-n___..____.. .__...-I..I ___.;.1.. __ _ $3; SICK! (llllulllﬂlll (Klan! [- "U nﬂwulﬂﬂl I-IIIIGI AA norcoultl duty and penalty be under 39 of the Stamp Act. In any event, thctrannactions ' _ beyond the period as contcmplatcd under Section 46-A of the Stamp Act and as such the amount is not recoverable. Q. C?

LK Therefore, aceoniing to the petitioners, the in these petitions are not sustainable; « . parhaership Housing he the peunonera""

i not the K08 Act.

When the no mention of the society at: per their bye law. to-the bye-laws is in vinhtion of Rule 5 of the amendment being opposed to gittthlin ueeeetmnehae. The discriminatory bye- ¢ .....J:-.g I.-.'£tl-.d:~.-;-.-.7:-.. The he.-2-.he.ve of he

-um.--on --ennui...-an an-'pl Juneau: I-nth 'ﬁuauu cunt \.n..vu1.In"'uf.r"i'.: P:

u_'-._ '...._'1..:... __» .._._......... e."#e'*= G .v E cieﬁneqi' 2['4'7)(v)(v:|'j of the income Tax Act, 196i _('Vthezi*!.'--A:Ac:'t' in' short) and Article 20(2) of the Stamp Act - paid the full cost of construction. Some of the _ _ fpetitionere have aequized their apamnenta in subsequent re- sale/tranafer from the ﬁrst allottee members on paying the .\ J:

71

agreed consideration amount, but have of stamp duty. The tmnsfers l:Jave~-been: "am, by possession certiﬁcates and oubotitute for deed of B11.'-" V it the de.t:'-.c;en,..t ml; 9:' Section 3 of the E.-f_--"'f'°*nuV'i--"..'a'. have aaa.-.= stated with to registmtion.

notices ﬁled by the peuuonegs this Oourt to hold 67 and 67-13 of the Stamp Act and permit impounding. Orisinal and as such the examination _i...dicnt_1_=d they were not duly stamped.

LII'! 1.1....

III! LIE exemptionfof was rﬁ"""'-'la n with c-ﬂeet from 1.4.2001, the same was with to only certain documents and not for the instant idocumenta. Since the same was being mieinterpxeted, the amendment made is only by way of clariﬁcation. Even it

3) assuming that registration was exempted, the exempt the payment of stamp dl§?.'y""E!).d it K V' was not registered, it does not act nnun I The . L' *'uai1sfer 'hi terms of of Fnoperty Act "i".P. Act' duty Ls my,-ahle. The documents :inv__quesﬁon is %*.£t.'-F-..s 2(a) and uyteinetw and as such the otﬂer are justiﬁed and the sameldoes nothrsljét fiat?

5.. ritual contentions, I have heard Sri ..tt.--; :i{.'.;+ 'is-n1'nI".*ﬂ mnnnsel for the petitionels and Sri B.V. 1JI\J¢I--J1.n1LIv, aha.'-n-on'.---- .. _._ . Advocate C'.-es-.er.:-.1 .9. th... 1e_pondents and

6. Though several contentions have been lugeci, the crux of the matter is to determine the following questions:

What is the scope and ambit of contemplated under agar ' 'e M' even prior to the Kamataka Act of 2 1.4.2001 end 'such ~ was s.v:i¢h1e were in the it and circumstances _ 1 conveyance documents so 4' has duty and require registration ' steaks: téhether the documents in the present ..Acasetv"ireV1e designedly adapted, without a pﬁonvenﬁonm title document so as to avoid stamp duty is payahie in terms of $2} of the Stamp Act ?

Whether the impugned orders are justified ? '| __ I_ .L'I__ ..'I__... ........_l-.3.-mu.-u Md I'll K' 2 ............. ....-:y_.% giggly 'E'h6ugnxnc%qu Lmsaze understand the scope of in * V. are not answered independnntly facts invulved and legal aapegts % overlap each other. V' tizfey '.7, Tl_1e_:" asﬁéact to the nature Act piior fr: ..j-'''' the _ by was: sf aim.-:.-=3.-r-....--...t with efﬁact. mm it is contcnn' 'ed ma" t stem' 'p duty for isilot payable. It would be useful to Exemption from uomplllory ._ ';'%.s.i:§ |ntratton of Instrument.- Nothing in czausea ("hi and (0) of sub- f %%ﬁ 17 ﬂ" the !n is:__ Act, 1903 (Central Act xv: of 1903), shall apply to -

«H

9) any instrument relatinﬂ to sham! 't A 9 _ V b] any debentures by society antl'~~not amalgam' ' 8- "I1 'hvokier to the

-------- Iegistored ' L %i;1:;¢ga;;ne.n-mataemeby the society has '- -~ or otherwise whole or part of its '9 O I rrnan-I11 .-.t."..*:-1:-.v.':'.:l.é' *- ' M' an}; 1:-.........-.., ' I"""k"""" "-7 ""

V ~ trustees upon trust for beneﬁt of the holders of such u or any endorsement upon or transfer of .3.

any" other debentum issued by any However, noticing the misinterpretation of the said exemption to their advantage "by certain Housing _ i 'Ein View of the order dated 17.11.' Go-operative Some' lies, a pmvmo' was hseﬂedgfbyv ' 6/2001 with effect from 1.4.2001V-making an "

men:ts_' ter the instruments which

-.:.*'.*'-=.4.':t !1n_n_a.fer the V L' jraperty a-..c-.:t..-J. by Jar in 'at' Hen;-e.,_t3ttj3ding Go- opemtive Societies Whiéi"n'rr3e'a'is i§ﬁ'I:.:u:.|i.;vmz>:.l' Q A apply to """ to I _ -- __ effect transfers the A * h inteztst in immovable .. by or in favour of "--~---:- Bui'.di':.g r»---m--m I-PI! 'fl:-I-7'-In-I.-v under the Act."

Ag}: compulsory mgiatration with effect from aw as I-L'.-11$ Eui1d.'_.g C43-gpemtive Societies V' V.dci-._s not caii for detailed dis:-:"s-'u-rs aiim this '.9 cc:-.911:-:1.$ nuns ""' jiEaaeu'"" in W.A.No.3883[2003 (CS) accepting the memo ﬁled by the

2. 35 part1es' and ﬁn" the transaction aiter the said "

scope for interpretation of Section:38'c£'. the K V' between the parties. Therefore. _ :9 ex. r--rind uric-r to consider. y&het1;er;,~ih the-L' tn:-'o--x--- l-----u--- -- the KCS Act of possession was I hansfennd of P0ssession the portion of the property over and right was created even the st:'ecession.._ V"

X ._iVn.it}.i*'s u-reﬁt. 'cefcm analysi:-.g %*'..t.-z-. a... .. ____'I K638 Act, 3a perusai of Section 17 iii' anu (oi of the V n Registzation Act, 1908 is necessary which reads as foiiows:

"Section 17.

a) yeoccoaooot other 31GP.*'.'..'3°*9"""'--"* W LI "J mstnunents which p _ or _\\'§-&--n and sub-section (bi provides that iss--ea operate In create, declare, aaaignjg" V limit or exfmguiah, whguner vesteé} or contingent, of thel» ' v_1_:_. -1-. .-._- , hundred page a..d. 14.'-1.z;1'_'_.

in immovable

c) non~tcstgmentn13?:_: "

Wi 'fir.-7.-"-- er' pa_\,r.rne11.t 91'. on the or extinction or interest;

. iii . t t ijn vrew" eftvtiietvcompulaory nature of rests' nation as t exemption as contained in Section 38 of is provided. Sub-Section (:1) provides that V' ,notwithstanding' that the assets 4 u: w..-....., .=. ...............h;-., among other things not creating title or interest to an 1 J2 .

'E H.) '--l iinmovabie property ate exempt from ' _ instant cases. the share oertiﬁoatee >ieuexi"'ié.:]'a: 2 which would no doubt fall under stain-s;°.ctiiJIi stock certiﬁcate which is in=thex"ofV , ﬂail under sutrsection (ti). be in View of the "issued aha physical pea:-_u.-..,,L_1_1 J' a flat belonging to $6 ...«r-'~,..1...ty 'V-.'.eli;r¢.!;:_;i"é tti '' whether the immovahie the asset of the woulizi asset of the soar.-'ietry or whether' a men: interest for a on the member so as to be, '3:-A . to bc t as in the natme contemplated in t KCS Act. Though it is contended on behalf that the Co-operative society is a body ill. term Qf Section 9 of the K03 Act and it would '' the pom-r to heh'. p:'epert_-,' 9.:-.d mt-..-2' i!!!'.l...'| eohhaete etc in case of Joint stock oornﬁy and the 3113:."-.........--H-ﬁt relating to shares shouid he as exempted iiﬁl'-it":i" 1

1.3» Section 17(2) of the Registration Act, even what is to he noticed is the .~..nh.~, the manner of right or interest zI.1.-«ml.-e_r= For this purpose, to" V it he ""u-st} m ﬁxed cut. '.-.*..;et..er t.4.--.-- d;.._.-.i.m..--n._ of exempted category is as a "--'-can...-"'-=-w though the tran her in fact creating title or interest.

.In the scope of exam. ption, I would consider illustrative instances i,e..gA'ﬁor. at co-operative society was formed with gm.-----... . ... __ the of e*..=;-.:"1..'.t-.g a thactnry if the L...

. the e and % mt.-'ibn.1....s 9....- niade stock of the society by way of ant': by siieh .A and other ﬁnance, ' if immovable assets are by the society and tsowaitls the shaves subscribed giand loan advanced, if the shale certiﬁcate and loans stock certiﬁcate in the nature of debentures are issued, such 'F 3' gb-A...-

documents would not require 'V instrument is exempted under Ash 2 though relating to the immovable ssssssfg society since the societyiivitjitaid sssehupseousshpehsmt the-it Pmrna-1'hr an -iI_'_s__; Rh? on} with the

-:3-ma...' .9... - 1, --~-.-------J.._A-----Vg --------- ~------- 'i"aiE.ti";:_': and 'un::''' i'igu""t 'f for the 'oerneﬁt the member and ioan stock with-ssh of a portion of the the other hand, if the pmperty in a similar fashion and sssssssg and if each unit is put a of a iinnemher, though without a deed of " _nly with 1.2; possesion coupled "" in '5": " >' ' _a o u | . n u . th SW35" es."-=*'*'""'-s mu-who r.*.t'.'.c.'==.'.1ag a deﬁnite and :'.--*"--'-t iiinnovabie property', tiie i'u1st'.rum""ents put pp cannot be treated on par with the documents as in. of the ﬁrst illuttation to get the exemption as it foontemplated under Section 38 of the [(08 Act even prior to insertion of the proviso. The pmviso introduced only clariﬁes I J! 7':

the position since the section as it existed interpretation and even the Houatng ('Q-operap' Ejliﬁa nu were also tak:|n' g advantage of 2-.rmbe1.n.gden__I .. .. _,-

11. Having dd the case on hand since it is the contention petitioners that the tenant oo-partnership and is oniy a tenant member and that the metnberdoee over the flat and therefore, it is diggiigicta ﬁon1"'mf_vfnemhip.ﬁats and when no right and title is question of pa-'ment of stamp duty not _ '* also cxmmtuend-ed that in the m....- -1' _ chiuapurd the society itee}f's a "1-Liﬁ of t .A the and the building is constructed by the loan stock the loans advanced by HUDC-O and alter the lease period, the property would revert. The learned Advocate General would however Iefer to the original bye-laws of the i f'.

society to contend that it is not registered partnership and in any event, therecia. no of it "

society pmv1d' ed under the Act. er, would indicate that a %-"1.-.%t. of the £19.. and tl_1ie_: the that that the ii:e:Ti'ouTa d%e am'. the appreciated of of east':

occupant is charged' ' by the society, are in the nature of " 1.2. itie noticed that the societies in petition: are registered as Co-operative , I I1-A nun-n I-hgnah In if!!! . t ia Is » .

I45!-I' I-iv'!-Inns I-In Iiifri -v!uu---------_l-------- aczrrie woiitd rrt us relevaat. ..... .w-19.'.-:1". AA the objects and also a tenant member is deﬁned. it "ie those terms, the members have paid the shame capitai it certiﬁcates are issued and loan stock certiﬁcate ia iasuedtowmdstheloanstaockamount. thatineffcctiathe iz value of the flat. In the instance of K.Kound1n' ya, i.e.. the documente;an.I14eJneei¢ M uh' which was taken as the lead case. "hm; dated 17.12.1930, while thelenn matte»

1.".'.193'2'. On t..- day, eanczesegzsion is also drawn and eiierrted mferiel to xeI.l.#_-..... an- loan nine K' certiﬁcates and fact and it states allotnientl' ii" 'though the possession dated 1.7.1937, a ple of the by the petitioners would not relationship of tenant and landlord it 'A « and the society, except that tenning it as . ._é'-gteément. The «.21.:-1*.n.1n..n.t.s_a_1'ie_:_s: referred to by the for the -peti_tioner reg;-.rdi.'1g t..--1.r-.t.a.nt Go- _ paximi-amp Housing Societies wouki indicate that th' s.....-«-

" to n deﬁnite pattern of payment of rent etc which is not found in the present case. The learned counsel for the petitioners has also relied on the decision of the Full Bench

3.».

Iii AA mquinzinent of _an award and *'" am. of Gujarat High Court in the case of KUNVERJI GOR vs JUVANSINHJI.smvomimVJé;.oﬁJA%e'_(A1:§% " " A 1930 Gujarat 62 (man and of the case of usrm ARVIND DON(}l§E~.}I'S." suks:suee R;aoHuHA'rHe[e u .r{m'1.n.r.A.1e (1991 oe-e,e.o.549;¢ue'Aojeenuee;;a tn the concept -'f 'u-:--:-aant In L_- _o,__: of the above cases,.'-- the Ce-:3... 33.... noticed 1iil'iii':}_'y' Tenant Ownership Sociéty' tho learned District Judge. on facts, in question to be a tenant co- in its conclusion, but then: is

- . _......__ .I......'l.3..--- --undo' _ "U UTPIIIIIIE VIII}: 8 uuwuauuuuna while noticing the nature of right that the deceased __§pcmonhadinthcﬂat,tl1c(1ourthacloonaidered Rule loot' the Maharashtra Co-ope-mtive Suotrictiea Rules, 1961 which I 12 '.

-u it described vane' us types of co-operative some" ' context, the categorie were 2 it

-..eci-..t.i-..ss an- Le s eh instant case. the i{arﬁ:i*"'f" i'-3.-i-st?-6-i-i" :'.% act ,.n:!.~'.'i-'1..e for or 1ecognise_:'su__ch as see}: the societies wouiti have to be seeiety and as such the said __ of assistance to accept the of which petitioners are society. even if they ,' m.,_c.'~.e cff_h...Lr is similar since the law . th'-"ght it ﬁt. ta the same beneﬁts in such of these sccieties even "' it-...-y .. irherefoxe, the societies calling themselves as ii society of the members calling themselves as tenant member cannot change the complexion until the law recognises the same by way of statutory provisions or Rules. 1 E?

13. Hence, in this context. the mm" ,,.,- ,9 * as a Housing O0-operative in nu winch' the transactions have cumming. As ahead? n¢ti¢ée1.% %m-6.'.-.t, it is '.."l'."'..d¢_. fc hy he stock possession. and as to whether duty, the relevant of Act is to be noticed.

and it includes every "nlstrumld onto' hy--- whether movable or v ixnniovahle eslnte is transferred to, or vested in, any 'A -A-'~'_'?-"my-, and t.I.rl1._1'r_=l1. is not otherwise speciﬁcally i' .;Q..- the schﬁuk. $1..-...-11. 'izI...... .I___.n=t' included in the deﬁnition 'ccmveyance' is deﬁned in 3.-:c**..c.r. 25} ac AA every document (and record created or mam' mined by an electronic storage and retrieval device or media) by which any right or liability is, or purports to be created, transfened, limited, extended, extinguished or recorded. I 9:

Further Section 2(47)tvt) of Income Tax transaction whether by K 'V shares in a co-operative society. any arrangement or in any «weﬂcct of V . L' ....n-..ferri.ng -1' en;-_l_>;ing VV:A'enjc_s;;nent"' of jinmcvable

14. _ provisions, if the ttocuatta the tact that then: is a atx cannot be in doubt, since apart bang the ﬂat is put 'at possession of of possession certiﬁcate and the . s A holding and enjoying the property is _..____.___.. .. J K T' the bye--.l9.1I.1e and the an c.u.I;Let_l tcnancv agt__een_'te*nt.jl= far the saint'; ticct.i1"uen'ts ac ecna.....:te 'i"m,_.tI11mA em' as deﬁned in Section of the Stamp Act, right or liability created or purported to be cmatcd by . fsuch docnment is to be further examined. The loan stock certiﬁcate indicates the value of such property to which the 1 12 4'7 member is titled and oommensumte to the is put in possession. The possession it it entitlement of the member, successors: V " it i.

and hem_h_1eee. Though the counsel I h ea-inarede the-..t .._}r the d....V;tI.I..,iV.:'_-1I._t_'-*_*'--,--~..t1lt.l.n:-.. by the member and .§."'-.'ci-ety, % land is a hat the member be entitled to member, who would in pay market value of the flat as on the date or said appreciated market value does "not corpus or become the proﬁt of the ,_tl=..e .....,.L..1.3,r only charges a fee for permitting the ...£l.'_.nd-5 . Ezra'; leuung the '.13-..e.*':-.r of slime and the market value is the eo':isi'ierz'i'rior. by _ ioutgomt' ' g member', which indicates that the member is in possession merely as a tenant member but had a greater interest in the property including the right of disposition. Though as per the bye-laws, the society had the I L "c right to accept or not, the incoming memhcr,~:fthe regarding the sale, transfer and in it it such transfer was with the in. nothing s_:_l1o1't of the . 0' Chitrapnr neg,' is 9.. k% of .CJ:;in13}1gui' egiemsal of the indentum of lease 1:éao..n"uao"u"st .he'."..e..e....... itselfwould indicate that had the aiumegmeaum sell the ﬂat and in auch_eve'ut;:' the right for a portion of fee by the society-lessee in respectof doubt, prior to the insertion' ' of to oi' KC-S Act, no document was being A _...§.:..._t..e ..-..QoL..g _em..he1' to the incoming member . fi'o;*- of p.':yei.cal p-'..-..-.eeeeit..~n and. ¢.i.c;-cInn__t E?

in respect of hnnsact-ions ache.-.1-......--ht _ 0' t dated 1.4.2001, the transfer deeds have been and registered, one such deed being dated 10.06.2004 between Smt. Anuradha Gokarn and Sri Vinny P. Nadkarni and the aaine indicates that the transfer of J:

'3 shares is made for a consideration. The the petitisonels, no doubt, contends K x tmnsactzb ns of subsequent '.-.*...-2.. is not to he seenVis_Vp4'th_e though some originai and though it is to the property under the§.so§'1d transfers made by some transactions have it is dealt with by the society as nodced: be a pointer to determine the :I.,t'_;A1i_iﬁeaaof by the documents executed by the uni-. u-Inlaf . have or exercised Sun.-u us... t..'.:s ....*.' r.:a..:=...t E' dctenuiﬂethe nature of the document Since the loan s"'ux:-n. .. coupled with possession certiﬁcate created the db of disposition for consideration namely the market value of the property, they are documents which purport to czeate right and as such is an 'intrument' as deﬁned, _- I 1% consequently it is to be treated as conveyance»? this v1ew' , the decis1o11' of the Hon-"ble*--Supr'7e1nei on by the learned Advocate Generaiin +neocae VITAMIN FOODS PVT. LTD.;@N.p 0THERSVf-%{e;':..STATi§} onto Tl!.E§v. (2000 2554} wouid he afaposite. The in a"'l.i3'v'v'c':i' to the question a co~opeIative society is of the View that in fact 'conveyance'.

The petitioner however eontends that the apply since the same was the earlier judgment of the I-ion'ble i case of VEENA HASMUKH JAIN 85 '.%Nn"ﬁEv' V-'ire mm E op' .n.»s.A.I~M.PA-4"' . e ems-as {Am 1999 567) wherein the said question in the AA context to!' considering an agreement executed in terms of 'Meiimaaha Ownership Flats (Regulation of the Promotion, ﬁconauuction, Sale, Management and Transfer) Act 1963. But the facts in HANUMAN VITAMIN FOOD'e case does not J

-é indicate under which of the Acts, the Hon'ble was considering, but the decision 5 V'.V'VE&;N-A V "

HASMUKH's case is noticed and hits transfer of shares would ~ aaei ahemy notic-ad, oin_oe t_1=n_Mt is .........-.a....i $.. :. +1.4. 3;"n-'Ir-ruacanl-1?",'\>'|I:-:' 'AV.-7'-V.'A haaggbr in the instant case is _"'é of '"mc"° "'-..u--'* opemtive a Housing Co-opeintive, being in the nature of __ above and being a transfer of shale of Society along with the right to gieeupy a housing unit. and as such it theweiimacter of a conveyance and to that 1 laid down would apply.

A T x The next oonteniion of the ieameti oounaei for the ' is that when no ugh' t was clanned' under the said' ' 'ﬁdocumentn and when it was not ielied on before any authority, the same could not have been impounded under Section 33 of the Stamp Act and could not under Section 39 of the Act and K V' passed by tlis Court in WP contended that in any _phetmenpy_

1.:-.u.-.n_ Lupgmgg. however Ca'1i':"If:i'ii'm"'ﬁ that pa"-veer ﬁx?» S.-Jews 33 9!' *.....h-T Stamp Act i aysiishie h5?Vshﬁ"f>7-B ef the sairi Act. of the Stamp Act on the copy. in this thenotice was issued by theﬂhief Authority and the same ' were 'questieneVc,1V_V' WP.flh.3992l]O1 which was disposed of h A treated as notice and to furnish all , WI' 1- an nnrvunndinan has harm 1.11.3.3 IJ_nII.r 1-I'-II-r1a'I.n.rI-J-in-mun-or an-nu-r navwn-awn «if Stamps and ﬂiahﬁt R~"ul;.a-war' AA Sections 67 and 6'7-IT! of the Slam" 1) Act also' in view' of 'the:-consﬁtuﬁon of special squads. The decision relied on by h ___5the learned counsel for the petitioner in the ease of DR. USHA MOI-IAN DAS -vs- THE DWISIONAL COMMISSIONER. is 53 BANGALORE DIVISION, BANGALORE AND ~ (3) Kb! 463) would also be of no ae5'mt_auce.'_"amoeh'H 7 vitae ' ' case where the Sub-Registrar, even before mgistraﬁon, it" a_raa :eg,.1'...*..ra.L..zI. a_d the VA Deputy war-v .._.V-y Cnmﬁissioner am} it: C-9a.rt f k th_ view that a document eariaotf "nukes it is regiate:ed.__s;r,. the , as nouoeu" ', the 'V:i§_ 67-13 of the Stamp Act j Commissioner is empowered under the u1en-tioned therein to impound _Sectxion stamp duty. For the same % ' the case of GOVERNMENT or UTTAR ' i.!;:3§.§?!\.-JA 1|.-!...H.A...-.M_A..I) AMER. AHMAD KHAN (AIR 1961 Love?) reiied on by the karnw re-angel as me _ petitioruers also cannot be of any assistau . Further. eveu I the order impugned refers to the earlier writ petition, since the authority ha exercised power available under the Act, the same cannot be faulted. That apart, one other I}

1| decision cited by the learned counse1'for the K the case of JUPUDI KESAVA l?A0'--» ' ht VENKATA SUBBA RAD 85 QTHElt3f et(AIi§ i9'?1~itcsc _.it_h._.r to ___n_tI_-.nr_l mt an of " V the dmament cr that -=-put.--'~---=f-=r=r'-t.. 'min-'ems -rm -1 also not be of where the Hon'ble copy was as a docuznent 2 instant case, the authotiﬁeeihatie copies in determine the ngtuzex and collect the duty while exemisiiag Section 67 and 67-3 of the Stnanp Act. 'V in xegetd, explanation to Section 3 would «'I'\'I'H'| ' Ifl I-I' ﬂv\u'\t the order to the extent of the Beputy ..Ccmtnﬁtlsioner coming to the conclusion to impound the is sustainable. However, the further proceeding U contemplated under Section 39(l)(b) in so far as requiring payment of proper duty and penalty, the order impugned g 'u K V' .CtJi:tui.nI:I'i iii r.1uuu1.r ; -ru- 55

does not application of There to the period of transaction, the value' the manner in which it is coznputexli «the-. of discretion with regard to etc} > instead disclose just a ' tnatflgcet value without any reference the case may be of the sum- _ ,;,g similar amount as p..-Pelt.-,*. " onl_,v m'hit_ts_r_\,r but without of the order thereﬁm csnnothe is liable to 'be quashed so as to concerned to redo the same in acoeztiﬁlloéwitia ' s. ;4(h:1:e'_:pther contention which requires to be noticed counsel for the petitioner contends that the :~=:-t..:c:*.'e.v}r uould he b-__rn.-1.1 __I,r i_i__ in of the provision _"_.¢_.-_.._ - n....;.:..... A£_A TI {Advocate General would dispute the sour and "'i'unuu mm. the some would arise only when the recovery is resorted to in I *3 up _ 1L ' 1%): this 'IV_gﬂ.$'.J'L' .- the manner provided under the said otherwise. As rightly contcndcdV.by..me .1.' ' 0' General, in the instant case, the A' ..AA'3'V*%Ei ' 0' I.I_n__ therem the i.'nwu:'.dli£'.g ':!_L1A1.r_lt_-.1? " 33 and cieierminaiion and u ....... WA. amount is notpaid, 'under Sieciion 46 and. as su.c1i.. into operation, __i_a_ and the question of limitéatioli be cc':-nsideied only if the power is ................ .....:........,......;........ .9. «I- ha! Ire l- as _nnnﬂn- t Plllllv ' IJ-II-I J-uh-run:-any-4. -------- }'--...---.-.--.._-- --_ iicatiisg' the instruments i1"1voi"ed -in the pieﬁt '--as as AA eonireyiince and impounding the same under Section 33 of Act for the purpose of recovering the stamp duty vide the cams dated 17.4.2004, 22.7.2004, 20.9.2004, 24.9.2004. 16.10.2004 24.1.2005. 27.1.2005 and 31.3.2005 I Jag ..r Seetionas 67 and 'K respectively but the method of determination the value, stamp duty and the penaltyfurtﬁ not $9 that extmlf. the same wilutine , IV ' V niantabsa ii The mapei3't_ive i:npug1'1ed..'§JI:ie Is in H46 exlnea-A to A7 in Wf_P;Hq.'::1~i'f;?8V)ib3.D{V):Sx{ ~ tn D13 5' 5' __ Annexures-Al to A8 w.P{No. Annexurea-Al 65 A2 Annexure-D1 to D15 5' E' 5' ii(.P§"Hg.337SéjQoo4, Annexums-H to H6 i1I:;P;.rs;i«;~;.1%se=.:z2.~.'2.ss,Iorrns= n Anne. - e- :9 mo ﬂuifdi-I E i 2 I5' 'Iii u.I uiut 1 u nu. ﬂ I-ll Z siecumenta in question as conveyance and. ' impounding the same under Section 33 of the Karnataka Stamp Act are aﬂirmed.

iv) The ncspcctive impugned orders to A determining the market valur:,"'siamp x under Section 39 (1) (b) 'ﬁnjy

-I------..___-.

extant 39.6. f - matt:2r_VL:"'ig reap-andent m Eh! .-.=...r_l m-ﬂctemine the" _]Tn':ﬁa1'§r, if '-'"' payable. _ H V .

thé.-_: g_1lmyvc--._<w'§fit pgeﬁﬂons are allowed in % that extent.

5 costs.

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