Karnataka High Court
Thomson Plantations (India) Pvt. Ltd vs The Inspector General Of Registration on 8 July, 2014
Author: L.Narayana Swamy
Bench: L. Narayana Swamy
1
IN THE HIGH COURT OF KARNATAKA, BANGALORE
DATED THIS THE 8TH DAY OF JULY, 2014
BEFORE
THE HON'BLE MR.JUSTICE L. NARAYANA SWAMY
WRIT PETITION NO.33217 OF 2009 (GM-ST/RN)
BETWEEN
THOMSON PLANTATIONS (INDIA)
PVT., LIMITED,
SAMPAJE ESTATE, KOINADU,
SAMPAJE POST
MADIKERI TALUK,
KODAGU-574234
REPRESENTED BY ITS
MANAGING DIRECTOR
M.T. THOMAD JR, S/O M.T. THOMAD
AGED 49 YEARS.
... PETITIONER
(BY SRI D. PRABHAKAR, ADV.,)
AND
1. THE INSPECTOR GENERAL OF REGISTRATION
AND COMMISSIONER FOR STAMPS
GOVERNMENT OF KARNATAKA
K.R. CIRCLE BANGALORE 560 001.
2. THE DISTRICT REGISTRAR OF KODAGU
MADIKERI, KODAGU 574 201.
3. THE SENIOR SUB-REGISTRAR
MADIKERI SUB-DISTRICT
MADIKERI, KODAGU 574 201.
. ... RESPONDENTS
2
(BY SMT. PRAMODHINI KISHAN, HCGP)
***
THIS WRIT PETITION FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
QUASH ANNEX-C PASSED BY THE R2 AND THE ORDER
DTD 22.9.2006 PASSED BY THE R1 ORDER DTD 22.9.2006
INCLUDED IN ANNEX-C AND THE ORDER ANNEX-F DTD
15.9.09 PASSED IN NO.MUDRANKA 46.1/20091 BY THE
R2.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP THIS DAY, THE COURT MADE THE
FOLLOWING:-
ORDER
In this petition, petitioner has challenged Annexure-C in No.STP46A/2009-10 dated 22.09.2006 passed by the Sub-Registrar of Kodagu. It is directed to the petitioner to pay the Stamp duty for the value of the property to an extent of Rs.72,00,800/-. The said endorsement has been challenged by the petitioner by stating that the schedule property was purchased by public auction in Cochin District of Kerala State and hence seeks exemption under Section 89 of the 3 Karnataka Registration Act. The chargeability of the stamp duty arises when no steps have been taken for registration. The authority has not properly interpreted the observations of this Court in W.P No.17482/2005 dated 10.11.2005 wherein it has been held that when the copy of the sale certificate is sent by the Recovery Officer for the purpose of filing in Book-I as required under Section 89(A) of the Registration Act, petitioner is required to pay the stamp duty under Article15 of the Karnataka Stamp Act, 1957.
2. The learned counsel for the respondents submitted by referring Section 19 of the Karnataka Stamp Act 1957 that certain institutions are liable to pay duty in the State of Karnataka this has been referred in Article 15 of the same Act confining to market value equal to an amount of the purchase money only. Further it states that in respect of each property put up as separate lot and is sold to the purchaser by public auction by this Court or by Tribunal or by Officer of the Government or by an other 4 Authority, the stamp duty has to be paid for the market value equal to an amount of the purchase money. The learned counsel also referred to the order in W.A NO.541/2010 and connected matters disposed on 24.10.2013 wherein the payment of stamp duty is admitted. The petitioner approached this Court in W.P.No.27475/2009 and connected matters which was disposed on 14.12.2009 in which writ petition was allowed and payment of stamp duty was quashed against which respondents preferred an appeal in which appeal referred to above the respondent filed memo and stated to dismiss the appeal on the ground that the admitted stamp duty has been paid and the said payment complies provisions of law. The case of the petitioner as pleaded is that since property has been purchased in the public auction, he is exempted from stamp duty. The said ground urged cannot be considered in the light of the provision under Section 19 r/w Article 15 of the Karnataka Stamp Act, which provides for payment of stamp duty for the market value 5 equal to amount of the purchase money. In view of the said provisions, prayer made by the petitioner is liable to rejected.
Accordingly, writ petition is rejected.
Sd/-
JUDGE HR