Karnataka High Court
Sri.Thirupathi S/O.Bhimappa Halagali vs The Inspector General Of Stamps on 19 January, 2010
Author: H.G.Ramesh
Bench: H.G.Ramesh
1
W.P.No. 665 75/2009 (GM-ST/RN)
& MISC.W.Nos. 62450/2009
& 6245 I/2009
IN THE HIGH COURT OF KARNATAKA
CIRCUIT BENCH AT DI-IARWAD __ 1' V
DATED THIS THE 19TH DAY OF JANoAm?'.;'j*2,o'1T.o "
BEFORE9 » . _
THE I-ION'BLE MR.JLss'1'1cE'H.'G.RAME'--sVH _" "
w.1=-. No. 66575/2009"'{é£M»ST/RikfimAND
MISC.W.Nos. 512450/2o_o§_"&,'V52451 X2009
Between:
Thirupathi _ ,
S / o Bhimappéa haélagali
60 yrs, occ; agi'i_c1L1lvti;re
r/ o Sonna,VTq:{_B1}1gi " '
Dist: Bvagalkoi-_ -.;_
Rep by his
Pandurang ' V VA
S / o Thirupathi Hala._ga1i"--. "
29 yrs, oc'c:4_Agric1§1ltu17e " _
r/o Vidyagiri; ' _
Bagaglkot. A. V .. PETITIONER
(Byj "Sri. "rs"B:i% H«ebba21i, Adv}
.1
Th_e'Iz1spector General of Stamps
And. Commissioner of Stamps
A And" Chief Controller of Revenue
, A '*-'._8th Block, Jayanagar,
* . _:Banga1ore
i---I
2
W.P.No. 66575/2009 (GM-ST/RN)
& MiSC.W.Nos. 62450/2009
& 6245112009
2 The District Registrar
Bagalkot District
Bagaikot .. RESPONDEN'1'S
This WP is filed under Articles 226
Constitution of India, praying to quash the'~--in1p_1"1gned'"
order dated 12-11-2009 passed by _t.he__R--1 in
Q.
10 produced along with the writ petition' aszpeir A._r111eX_u're-_
Misc.W.No. 62450/2009'i.s filed-under =olr'd.;eru.1VVRra1el
10 of CPC r/ W Articles 226 of t1*'i--r.=:_ Cvonstitution of
India, praying to implead one Srirveeranna' Charantimath,
MLA, Bagalkot as responzdent;4'." * l
Misc.W.No. 62451'/'i2_oo9..i:} ,flile'd"l.1vnde1<_ Order 1 Rule
10 of CPC r/W Artic1esAi2_26-.V85'.227 ofgthelflionstitution of
India, praying to i__rnplead the Secre_tary;;«APMC, Bagalkot
as respondent'--3.j,-
This iii"? .'1'1::g,nd'*-.l.lMisc.W.wNo's. 62450 /2009 and 62451:] 2009 "co.niirig on for preliminary hearing this day, the Co'urt'«made 'tlt1:'e..o4fol1oi'wi__rig:__- TGRDER ll heard the learned counsel for the learned counsel appearing for the
-V ap;5ii:;ai~;ts in Misc.W.Nos.624SO/2009 and lii}«62451/2009.
3 W.P.No. 66575/2009 (GM--S'F/RN) & MiSC.W.Nos. 62450/2009 & 6245l:'2009
2. In this writ petition, the only question for consideration is as to whether the stamp duty the sale deed dated 11«11-2002, a copy of produced as Annexure~D is in §tCCOrd?tfl'C€~,:\}'»Jifh. the, "' Karnataka Stamp Act, 1957 ('the Admittedly, the sale deed'lV_wa.s rlocall authority namely, the of the petitioner. Leaarnedfif for the petitioner, by'_A1*e_lyin,g""oi::,'¥ of 'market value' as the Stamp Act as it that if the instmrnewnt or on behalf of a local authority, m.arl{etlA"ya1ue of the property stated bellthlelyvalue of consideration stated in _t'he It is relevant to refer to the definition of under Section 2(mm) of the Stamp V"-Act which reads as under:
4
WPNO. 66575/2009 (GM~ST/RN) & MISC.W.N0s. 62450/2009 & 62451/2009 "2(mm) ---- 'market value' in relation to any property, which is the subject matter of an instrument, means price which such property would'"'have.___ 'A » fetched if sold in open market'.."onV-the- date of execution of such ins.t**anie.nt'*~or'«.A the consideration ~"'stat.ed; '._the-C: in instrument whichever is higher; ' Provided that notwithstanding anything contained in thiS'i%:¢%"9r in the Az'ticle:.s, in respect of an instrument executed by or on behalfof orfin" 'favour of the State Go vernmen_t:T'o_r 't_hes.j_ Central ' Government or a local authority or._iotner_'_.authority constituted"'by. or under anyvlaw for the in for'ce~or' af 1.-3o_df_y incorporate éuzhoily owned or [controlled by the Cefttral .Goffvern.ment: or the State "Government_the._mar?ket value of the "p_ropeftzj 'shall _ he the value of _ 'conside_rgntieri;for' such conveyance as « set forth. in' ins tru ment.
(underlining supplied) An_readin'g"'Vof the above definition would e}eari_3fi'shoWe~,t.i1at if an instrument is executed on behalf of j!=oca.1 authority, the consideration stated in the instiument shalt be deemed to be the market =v:a1--*J...e of the property. If this be the position of law, the duty paid on the sale deed --- AnneXure~»D is in ti, E E 5 '$2' J /' I 5 W.P.No. 66575/2009 (GM-ST/RN) & MiSC.W.Nos. 62450/2009 & 62451/2009 accordance with law. Accordingly, the ordernated 12--11~»2009 (Annexure--Q) passed by respond'en"t:No';'I,V
--- the Inspector General of Stamps matter to respondent No.2 ---- ,thefDis_tirict;Registrar clearly illegal and hence is set zués_ide,i. Theivjwrit is accordingly allowed. Nos;6:2'«i}5"VO and V 62451/2009 also stand dgspiogiegt Petition allowed.'