S Balan Alias Shanmugan Balakrishnan ... vs State Of Karnataka on 24 February, 2011

[Cites 2, Cited by 0]

Karnataka High Court

S Balan Alias Shanmugan Balakrishnan ... vs State Of Karnataka on 24 February, 2011

Bench: A.S.Bopanna

E

PRES BN1'

AND

THE E~ION'BL}3 MR. JEJSTICE A. S. BOIJ¥5®:Fq%§k:  H

IN THE HIGH COURT OF KARNATAKA, BANGALORE

I)j?\'f'EI) 'i'E--iiS 'I'I**I}?Z 24* DAY OF FEBRUARY, 20 I. I

THE HON'BLI:I MR. J. S. K}-1E}-EAR, CHIEF JUSTIf£'.E

WRIT APPEAL NO. 3752/2055"{G1\s§£«¢S5i',3ARf~E}   

B€:'t.w<;~,<-;*.11 :

S Eﬁaian  
Alias Sh2m.mugan E3a.1ak1*E.$111'12m Chg
S/0 Sri ShE1E1I1"11,.1géiI1 CheiT.i.i211* 

Aged 60 yearss, N0. .1 121  _
Sn' Shaiaddha SI'1i\.*a1.§§uI}.e1g2:41T_;" '

Mode}. Coiony, PLEQQ'

[BY  S R 1\;?:'Va£fE%1;'i i'123, }3'«.dv=i. :32'

SH D.L.__N; }??;j_1('iI. _Sj¢.C<)_§z_';j13:s:1}  if

And : V

$1.6 ,, 'V Ar;.~.v"H _ V . 'A

Stiaéié of I'-a".Va1:"r'i1ir1E.2?1k2'31 V . 

_ -By its E3e,c::~e1,z-xry '
..  D  of .I:?.€?'JQ§'I1.EEE'.
"  V'V1ti.ha"1'121 S()t.1c1}'ié5i
2 , B_a11=1 g.:11()'1~.--*e --1

  M «SV1::2;1E:v,()i"K£i1*r1a'I.a:1:3

By éfisé" hief Secémi;z1ry

 V":.:ihz1:'i21 S{)L1CH'1'<'-1

E-'%z1:j: g21I()':"<3 »» I

V  ' "~ . St.2E')~IQ€:g§s t' ml"
-A " E'-§2111;_§2i1:;)1'{? 5:30 1.: {E1 '1j':1E2.2 k

E32-?i:"1(§2;i?Ti}€)I'¥:*. 560 {E37}

"E'E'2e: Ej}<3§>2:€.fg' {R22:1m§§;S«:§e3:':<t:'
$3.222' E..)¢?'§§:<.?€.i:>:'1 {>5 §.?§'":€§~:,%:' 'J2.1§:,22::'£.i:;>:'1

a
V5
4::

.t'f:ia:'

F41» Ap;.)e112111i.



of S'I;a.1'1'1ps, 1 E4-'loan:
ReVe'r1L1€ Si.z1'v€:y E:3ui1di.I1g
KR. Ciircie. B§11'1§,-ii-1.}L31't'e560 00'}  R9s;.)n)21<;ie:3t;s

[By Sri £3 \«-'€e1'appa. AGA. }
This w:'ii appezii is filed 11/ 4 01' 'the? K€'11'I'1£i'l,&1kE1..-lfiigii

C',<)z,11'i. Act préayixlg 'to  2.1si(ir3 {he c)z'c1€1" passzsecl '1'.n"i.he
'v\I'.P.E\Ec}.2f:§'}'§}'}'/2003 datcsd 20510/2005.   

Tllis azppeal CO1"I'}§.ﬁg on for 1"1ea;'i1'1gf2--ihisu'f'€1--:?a§?;"-0 '

A. S. Bopanna J ., dL%§ive1*c?ci file: f<>§§ov\.~'ir1g:

JUBGMEQQ00

The fourtla 1'<-:s}:)o11cien:E:,/_D<3pu:--i;y0*C0n1mV£2ssi(;i1ei'. by 

iI1.V0ki11g the 5110 motu p()X&fL;£*0'L'..*;1.:'r1Ci_£%r   of
the Kar'r1a€:ak21 Sta.m;3  to
as the 'St:am_p Ac:1;')  b0f:1'1 dated
25.03.2003 H    upon the
elppeiléﬁli   .:mar}s:et« value as  out in
the  m21rk€~:t: value of the

property, ".i'\"i3§§H V sai'c:i 13<:>t';i(:(3s reiated to two sale

":0 ixaﬁsagﬁgngabeamng N0&7904/O1~02 and ?914/01~02

..l11i'{§i€?1"Vi'§7§;§_i{E_h"i)h€ appellant had pt;1:'(:}1z1sseci the: p1'<>pe.1"{;y

iz1di€;a't:€-3,c1 iii '{:h_<:*. s(:E'1<:>.d'uI<: to the said "mstrL1meni:$. The

:'~.,zipprgllafu (tiairxiing to be ag_.§g1"§e\Ie::1 by the saxne was

  the Eez2u"'z1<::ci SiI'"i§_§}E'f =.J1.z<ige in V-'\?.?..N:':.2679'7,f2;003

€'}M--S'E'/R.T'€}. T§"§{'f Wm: ;:}<%E.iE.i€_x:{'1_ W215} {iis;mi:;s;c(;§ by erdm"

igézﬁifii 20, i{}92{}{}5 5¢=sE:";~;':€;-E E'I.h€;?' .E.a=-=:2;:.ms;>;=;,£ $§?E§§E€:f Juzjigge 'wéifi of

E.




$3?

3
the View tha"{. the appellant: was 1'eqL2ir<:(1 to reply tile
said rloiices and ought 110i. to have a.p;31'()a(éhe€1 this
C01.::'t.. T119 zappellam. has theref<)'re preferre(.i this imzra.

Court zmpeaii 21.ss21i3i11g; 'L119 C)I'dt'5,'.1" of the £earn<;*.d Sii'lg1€

Judge and '£:h<:*. 110ti(:es which were ixnpxlgxaeci ;i.:.:..t1'1.§:*és;jr.ivf' ..

pet;ii1'()n.

2. Heard the. 1€21}'Ii€d (f()LlI 7>tSE?1 f(7)'I'_; "iI'E'3_e': 4p'21.ri.i:%:s.=._LLeiAr1_g:1 f

perused t._11e appeai paper$.  _
3. E-.\/Is.S.R.Am1radha. L'E'ef;:i1":1<;3cI Couhsel Vfgfor the-3
a1ppeI1ani'., while 21ss21i1i.r1§;; {.116 (:rde1=.. 0.1" the iearned Single

Judg.ge. would ai; the  c3Vv.i.s:c':Vt,V -£:&<';:§1t;'%.3.f1.ciV&' the De'p'L£ty

C0m111vissio:1éi'._--vhad,A rug"'jL;1'is:3i(:t.i<)11 to invoke the suo
mom p()w_ei' in i;;}fzc:"«IjA1'"1s_t5f2';::'_1§',' Facts and as such. the "notice

 «:3 Wvithcjzii, ju1'isdi(.":*(.i01'1., the: (:c3:':'€2£:t:1iess of

 {.}"1€f ':5:r1.ri*;é shguld be examined in {.116 writ; pr()Ct3edings,

1""-a.;*ii:Thc3'L3V"1" ;i*'c:3_1,:Vi"1fiV:t'ig_; t:he 21pp<-31E211'1 ti 1:53 reply to H165 same. in

E'.I12if.'* (i'€31'1I"C'?f{f., ii:  <:0:1te11c.ied {that '{:he p1'()Vﬁ§SiO1'1

. :(i'o;1i._;1i1ﬁé(1 in Seciitan 45~A[1) of the Siamp Act: has

':LIEVE'1.'{i§?1"§;f;{}I'E{'1 ::E'121.nge:? E12}; xaézgr of ar11r2n(irr1e::':'I' with gaﬁect:

 "f§"{_}z;'1 E.é§.{}8.1E}E}§}. '_§'%1a": pr<:wi.s;i<;:m p1"§<.:sr in '$316:

.2113'::?:'1é:in'w:'3;E:: €':"f§'§1§_}€")'WEifF(?{f§ 'E"E"1:t: :°&%;.};ise;i':%:z'i.:':g3; zimi. E1<}:*§Ii:y :0

§"

3;



4

jregis-:.i:<~::r the i11stru111e11t, even if 1119 va11.1e:2 is; not truly' set
forth and thereaﬁiel' "refer to the Dz-:;:pui:y Commissioner
for deter:m'1'1at:i():1 of me markei. vaiue. By the

ame1'1cimc3m:. iiI:'1<:: 1'egist.e.1'ir1g zimlzority has _..f:_eee:'1

e:1m30\w3z'e<i to (:()mnm1'1i:721tc iifne esst'im3.t:<:>d 111a1.rL:L-ii"\ié;--Eii»2:

as det:e1*z'r1i1:ed xxnciez' Sezrtimz 45~«E3 of 111::   V'

aC<:ord:{11g to the 1'<:gist.er:i11§,; amt}-1c3i':'i.y.§ the _xza}"t:g; is-i30i;= 

truiy  forih in the iI1:§t1f'L,{;<1f1é3"11'.. " .,On 2 

c:0n1n1um<::at:ed, if the party  11oi:'2:(§c:e::f{5i; 'tVi3e <Ja}'L1<:.
the regisi;e1'1'ng e11;1t:h01':?§.y s1I1'du'1cf1'k'e-rgp i:hé:%""'p1'0(:ess of
reg:ist;z*ati()z1 pending and Areiéf' ft'.I1<;§ '--:5f;:ai.i.§:r along with

cepy of £2119 :{17,s'€',1:;1 1"r1er;It: (to 1".»I::]i'3"«I:)"E:"}j?"1..1V1f.y C()H1H1§SSi()I1€f for

€iCt€1"}:"I11iI121i1i5)1iff:)f_'f.E5§.€ m érrket_ \:'a1z_1e. This wouid ir1dicat.e

that if" .__th(: ';.3_a'1'1?4Tﬂ3'/*  the estimated value

C0m:§:'1L11}i<:21fe<%  re $ist.ering.-;" .:1ut;11<31*i{'.y and pays the

'r1.e;::y,  "pro<:c.ss of regis'5"i:1*ai'.i()1'1  COI"1CI11dt3d after

L"tic:'tf::r:9r1'i;ia.?§iic;:>§j'-(if the m;';1:rke':'. va1L1e by the: 1"egistc:z*i11g

eu.:i[h01'i.iif.j,f ~2r:fjci we value indiczited in the i1'ast,r11zn<mt

 _ :'.hm_feaft;e1" cannot be (:0':1ssiclerec1_ as tI:'1.<3 'vaiue  Ibriih'

'§::§"a':é; to <:>:1':a1bict *i..§'1<-3 £'}et;j3:,:'{:3r C{'§fI1.ITI}.iSSi{'}I"iE',I" to €:3X€I'"'()iS(:?

V' "":~:;"L;<> ;::1<:2i::;,: g:)<'}W<-22:' 21.52 <i<>:':&% in ijizgr inSi.a:1:i; §:21s:s:;%, E': 3555

<'?{}§1Es:>:z:{is:%<'§ E3323: L"; Eééii'. msgzamé aééissaz, Ehe §"s:?;;»g?§:>:-;?;'.%;'::"';Z:",:g.§

I
§
3



Z3

e1z;1th()rity had i'11f:iIna1:@d the petii:i()ner 13:; Porn} BA to
pay "the 511111 of ?' 85.O45/--~ as stamp duty assessed by
him "based on the ma.rk'et: Va}u(-3 ptxbii-sheci by the

comrni1't.ee: 1.a1'1cie1* Sc-:<*.1::io1"1 4543 of the Smmp Act.  S_i11c:e

$111:-3 said am1m.1I'1i: has been paid and t,}'1<;'--: 1'eg§isf.r21{ib'11 :3*195$

been c:(3.1"npEet"e.d, 1':1'1e I)epu£:.y ()()zn111issic)1a_e"r._ (:(3uI.<fi' hef "

Iiaave sL1bseqL1em€1y issueci $1110 i:iiA}A51L1;.;':1§:2é£' 21::-€ii Ce_s Vc£aVi,ecI".

25.2.2003 u1'1cic3_1- Rule 4:01'  

(Prevemiion of Under X721E1.1ati'<)€:i".oi" Ixnst.1%11':3§.t:;;f4:§) Riﬂes,
19?"? (h.e_reiI1afi:e3" 1*ei'e§*1tg_d   1?; i5
c:011.tenc1ed that when   of market
va1L1e made   the same is
final    i1'1_strLm1enf. Cannot: be
exp0se<§1" ..1' c5  and i.h€1'(ifO3"€, the

i'1L'3t§(f;§";:3 .:.1:"€-. }ia:%:':5'f:.<3 be qL1asshE:d_ ii;  i':,1.:'i4}1er' c:uI1i}e:1de:<i

"ilhfclf ilﬁéf' n()t_i<:es, in any event, do not disclose any

"';i<_:2iSQ11"'fd1*:,_i:i'1é'Véatisf action of the E)e}311ty Commi.ss:i0ner

f<)1"""i1'1\?vd}{:32'§'_§ éihe $1.10 m()tu. power nor is any basis

.L,:'i1*3c1Li.<:até1'd for the satisfacti0r1 of $1119 Deputy

CT<§i::iin.isssi»:rrs1e:' I10 §ndi<t2.u'e i;h;;1t; €:1:":z;% €.s:et:.i11.1;-1t:.£>(£ mari~:<3t';

V' '":%2:s'i:T1c <:§i%;'3.i.<':*é.<;%<§ in *::he iz1_:«3ai:.m:z*:::%:':':. is 230i: {he E'.:":,;:e: V21§z.:e:>,

E.

3;



(3

4. Sri B.Veerappa, i€:art1edz~'\(iditi01";.aI Govt-:mmem.:
AdVoc:at.e, hmveve1", s(>1.1g,;}1t to 3'L.1st'.i.fy {he a(:i:io1i1 of the
D€p1.'1ii}' C0n'1mission€~:r. It  comendcd t,h_at: the sue

I'I}()f'i,I p(::wer Lindrztr Se(%t:i<m 45~A[3} 0f the Staanp VA-git is

not Oili}-' ir1depender3t.. but is aiso an &I(i(i1iT..i()I1é3_:I>Vpn{§'».§é37

vested in the Deputiy Commissicmer wi_t:h   o ;f_" H

dete.1'mini_11g tile (?()f1'(3C1Z value I':€i'.]Méi'lI'.il?.§V{' Lg) 1.11:1' '' §f;::Qp<i:rf:y1

which is the sL1bjec.t mat1:erV0f 21 p;1i"ijcL;11a1"_ins1:r:;1me:2.t."~

T110 provision Cexltained in"--«,S<3Ct.i0n  isg fdf the
purpose of fiX.i11g theii-:s1:ima'téd"1ii91;113k§:t, xzaiﬁé' iii respect

of the property in a i(){3E15li:?Ly ()'f Vva _.p_é1':§ii§C'L_ii.ar st1'eet.. but

not with     property. It is

Th€1"Cf()1'C ();"iI3,»9'._~tl1Ve.V3'{:s'é.§.:f1e1ted 531' guideline rnarket. value
of the p19Qp€-:r'Ly_  Thai; _'é,i'1Lé3o evident from the language

in. S€:'.':'i::<:i,1. 45~A '

 Axx*0;:£id 's'1r?1&Cli:(i'21i'<:* that the registjering authority, at that

 "w;i'1'}v.._(3ri3y*'" req1.1i1'e t.i'1<3 paﬁy to 31119 inst.1'u__m<?nt. to

set "fr)1'i='£f: a't1'"1ez1st, 'E'.h(';'. <:*5t.in'aat.ed ma.:'ket: VEIILIC,' In other

.,¥w':::r.(is. 'i:he: e-7st.imat,ed market vaiue published by the

€;%{):i'1E11itt.ee, w{:»z1i<i. hewﬁ in be K{i?pi' in Viffiw' and E11 rther

W}%;§.a€;')i2'1g,:§ in viaw $15: c:>"i:hm° sp<%<;:§2.:E §1:=t2:ai.':;:.:'<3S ef the

p':*:":§.:€2.:'iy, 2:: ;i:2.1:"£.}; Wziéi §':2;:w Ea 2:r:"£2'€: at £:§";;£% €'.I"E..'§.Ef'. n::z::~:m:



'me §3"'(.a1"1p Ac:'L, 'w'%':ic':}:'1 iiseii'



valms. to be set forth in the iz'1st.mn1ent.. In that (:()n'(:ext,
the commun;i(:atio:1 by the 1*eg1'st.eriI'1g a'u1"h()ra'i:y would

be only to e11s1.:1'e the $112-m1p duiiy 011 minimum} of the

c::s1:ima1:c:(i v2111,:c: and the said };)1'()(3€SS <:a1.:'mo't..__ be

c:o:'1sic1e%re(i as the, (iet.er1ni11af:i()11 of {The rI1211*kc§§ 'v;iiLz iv.e:'s

c:ont€mp1at,ed uz'1der Sect.i0_r1 «'15--A{2) or {3} cf. 

Act; aftex' zfoiiowing the ;)z"c>cécéd£1'i7e"'1111:1613ti*1":3._ RVu1'es."1

Me'rei}' b€3(:3.L:se t.h€ pI'()ViSiOl'1 in éﬁetifriorx I ()f=. fi3.€ 

Stamp Act was ame'ndeci "'f;«Q "'%permi'i:._ tf}:1r3'.= afggisiering
auth01*ity to keep pc%:f1'd1':1g«"'f'..hé' L--~§j1*Q'<5e$s of i'€:VgisT..ra€:i()11

and r'efe1' 1:116 1ne1£.f,er tot;h«:> 'if)épt;1.§y«ﬂofnmissioner, ii:

   

does not n1ea;n

<5."i; ofxlygin7sii'(t1i 'i5irCL1.}I1st.21:1ces, the re

ci<31;;e1'11:.1vi11at'iA(1>}'L;LC;V _gd%.,;1c1.< V"'*«1i;_e_ _'made by the Deputy

Comrnissigam-?.1' as the   not the true _pu1.'p0ri'. of the

p1*c>viSi'o:1. ff :1:-, i"-ai<V:E: 'i',I'*;21'a:  'a;i::<3 Ii'1'1T.E3I1'l,i()I'1§ 'there: was no

 r';!,-in-jjxﬁ"i :10': :?ctai:<.; sub#sec:1'.ion (3). "H16 Very fact that despite

I1n'*1?:::1cii'n.éE;:1t. t'Qv"Sc%<éi:i(311 45-A(1}_. subsectiora (3) has also

beef; :<:taii'i€<;i would §ndi(:at:6: i:.h21t: the SaI'I1€ is

a,uil'1€if:p{:?ﬁCi@I1't. of the ea1"Iier su1:)--secti0ns' It is his

{::(>r;ji.'€3n'£.io1': t.}1a1*£, 't.1'1e I.T}€:rp:,1*éT.},.-7 C<)nm:131:3si<>:1c::" t%1e31'e:f(;1'e :'1<)':.

""<_§':ﬁ.§j; E':z1{§ L§:.2:*is;{ié<;:£:i<::'1 €10 ESSLEQ '£1116 II'1€3°€'.i{3€if§'€§.3 E322: ihaé

<T%<':::'1§',:==r:'1*§.s:~; of that E'".:¢Z'§i'.§{'.éT'.§-'=; 2§:.r£:. 335-;:> in ;2<.*<:{:m:iza.:':a7<;2 za.2iE:§2 E,E'";«:::





3

RIHGS. It  Cc)1'1t,e31a:ied that i:h<-3 lezrzrxleci Sizlgie Judge
was; _jm-stifieci in cIispos:i1'3g of the writ. pe't..itio11 in the
r11e1m1_c:r ciomz si11c<-1*. the 21.ppe11am. was requireci to reply
to fhéii ssaizi m)tic're amd ihe :f'uri.1.1er aciiiezm was {Q be

Eh £::'eafi:<;%1* c<)11"1piet.eci.

5. in the Eight". of the C{Jl'11'.€I1T§{)11S Larg§eg'f:'be>'{f(§r'§9': '

the L1est':i(>1'1 as to whethe-:1' t:}1e..E{3r<:m,:1i,v.' Cc)1ﬁ2i1isSi.r)11ef'v.V

couhii invoke the sun n1c>t41.é". piajxiier "-:*._x5c.r1 1 

<::ircurnstanee where the --1#:,¥'g;J;.i._si:e1*iVi1g; '21_uthE)~:5ii'jy" has "

communicated the .»--r:si;i11a£;ji;.<:;d _"-- f1"123,rk<:1', ' "va11j.e. and

t.1r1e:'eaft:<--:3~ reglsterczd  F.i:(1t")(:f£:ii"11vi5:f}f,*. arises for

c0r1$id€:1*21VtiQAﬁ,at ('31_1t;:=.3et. "'-Ir.1..¢j1'der to appreciate the

said c<j"m".é:1j1'r,i(>;1'; .iV"1<1.c%'T»pV'r'c>__v"i's:jor1  c0ntaiI1r::d in Se<:1::i01:1

45~A(1].  [5)"~7()f the Stamp Act which was

  p1'éiiié:.ieEri;:t: .__w'hef1«v...a;;..h.e i;1si;'I"un1<3,r1t. in q_uesti.<:>1'1 was

   (:J'£'} 5¢1 1.2001 req1.1i1*es to be notticed. '.I'he

.sé:t!1.1.é is .cjX"t:A:%;1é1.ec1 as }.1<~3t'I'€%11:1ci(-31*:

'~'4E'.:»-A. Instrument of conveyance, etc.,

 X ,T;;nde2-valued how to be dealt with.- (1) If the

V z~é~:gist:e1'i;'1g c)ffi.(:<-9:" 21_ppoi.m,(:~d L1."13CiC.1' the Reg,§is1.'rat.i.0:1

'  Fs.'tit:, 1.908 (Cfe-31.111121} Am: XVE of 1908}, whim 1*eg,{ist:e:*i;1g

zmy i.:1e.3t:.:':.,1:m*:r":t: {if <t<3:';va=2§;'e1:':{:<%, giih exathzzzige,
f~3{i'H.§{?i§}{'fE"1i', p23.;'"£i£;i<>':'§, :§i$s.2;c>§:..:t__§<>:'2 {Ef §§£i.2§'EZ}".3.E"::"S§"1'§p
§E"é3}t';'Z'é'.Ei-%€'fE$ 5;' 2?::"'; z':g;fi"<%t%1:':{é:1i. Hi: 36:}? <3:,w@3'&2{i :.;:'1s:Ee3" :~§u'{}w
{.'.E2;m5€ {E} :3? ::};:it:.s5r;% {<3} a_1":{.E {'T§EEE.1.E.i-€3%s1§ {E} 5}? ;%:i§',§{'%3.2% 5g :52.

i



9

lease covered uncier item [iv] of siaub-c:1ai.ise (a). item
(ii) of sub~(:1ai.1se (b) item. (ii) of sub-Clause (e) of
(.'.L';i.11S{? (1.) ofArtie1e 30, a 33(m--*e,1'~ei'-atteriiey covered
u.i'1cie1' C1E11}.E3E' (ea) or (eh) of Article 41 or any
eeiiveyz-mee ur;.der a decree or final order of any Civil
Court, has reason to believe, having regard to the
estirnated market: vaiiue published by the C0mm--i__t,tee
<:0:isi.it.L1i;ed under Section 4E3~}3. if any, or (_)t.hei'fx5:is_e,
that the market value of the _pr0pert,y WhiCi1 i';3:'1.,,héi

s'tib_§e(_:t: mattier of sucrh i.nst1'umeni: has i'i01_; §'_b"ee~r.i_'v*ii.;fg:ii},{_  _
set. forth, he shalt aft.er arriving at U'1€'._€S't:i3flIE}f.€d:

market: \«'ah.Eﬁ'.. eomrnuiiieate the SaI11€"1LO"--1':h~€ "p.artie.e_3

and uriless the parties pay theA"dt1ty_ cm  b:«,ts'is37 (1)13
such va.]uation, shall keep }§=.§'.1'.1€?§i'1'}g the 
1'egist.rat'10i1 and refer the vmat,t,e'r__ a'1(_>1'1g xviigliez rjopy'-..gf* it
5311011 inst.ru.mer1i: to the i'2.IepLit.y.. Ct>m1i1'ii.se:i'aner..= for -. L

determiiiatziorr of the mai*'1iei.i,\.r211L:e ..oi_"~-1:_}.=ieTproperty
and the proper duty payab__ie"t.he1:e0n..]' .. 2

(2) xxxxxx =   , . M _

._"E5'l._i,.e1f-- D.e;§iit.y *..CQ1'rimissi0i1er may. sue
riiotii 2 w.it'.hirr"  "y"eizi1's'g from the date of
re;:ist:"eit.it)ri*1:;._of i.-cmy 'i13st.r1;irne1at of eerivevarlce,
{:eXCt11a11"i§;j€, gift, ,s'ettiemeiit., partition, [dissolution
or pairii:rier:§i"ii.A;§ ..{:*e1e'>;i-.<-;¢1', or an eigreemem: to self
covered L1i1_dervsi:b_aC:i:1i1se (I) of eiause (e) and [D of
Art,ie1.e V5. 21.1e9.s'ev_e'0Vereci under item (iv) of sub»

,e1z;1u.s«;e" {;1],'~it'erxi- [ii] of sub e,}.e.us3e {b}, item {ii} of
~'-'.,s'L:bw<:1e1L1sée~.{e) ef Clause (1) of Artieie 30, [or a

pL'5'we£*A.c)f ai;t01"i'zey covered under eiause (ea) or {eb)

  e--t'_Artie1e___41_ or every decree or finai order of any

iCj:vi.1. " Cje:1_1.rtI, not aireaclv referred to him under

A "Vsu'b?se(:'iit:)11_ (1). (tail for and examine the
 j_;i.s't::'.ti.i'nent, for the purpose of satisfying: himself as

t.e7..t,he c:erreet.'neSs of the market value of the
p'i*epei'tV which is the (subieet~matter of
_ [eXeha.:1g_'_ze,, gii't;, sett1errient.. partitieii,
 {dies-:e11;1ti_oI'1 ef part_.r1er.s3hip {release}, gm aggreenieiit.
te eeii eevereti imcier s:.ib--<?:13.i.:5se {E} of eiaz.is.se. {e}
emrzi ii} ef Artjeie 5, 2.3. i.e2zee €",(}'*J&',i.'(;%{i i,m{ie.r item {iv}
e? e:..1%3--<°:i£eii.::«se. {.21}, iterri {ii} :1? 32.1%)-<:i2z.i.:ee% {It}; item
{ii} ei' s;i4:§f:»--<:Ea.t.:s5e {<73 0%' CEE§.E,1f:3€i"f { ii {if ;'3i'r't:i«:*ie 38, E er

re

 



I ("J

a power-»()f~»at.1,0rr1.<3y c()vercd u1'1«:ic::r {tizmse {ea} or
{eh} of Article: 41 or ex-"ery d(3C1'C€. or fine-1.1. order of
any Civil C0'u.ri:] and the duty 1')E1V&'1b1f3 i'.11ere011] and
i3"a.f1:er such exan'1i1'121i.i(m he has reason to beiieve
that the market value: of such propertv has not
been t4miV  forth in the ins'£.ruInem'., he may
c1£3t.(=.1*n1me by order the ﬁléifkffi'. value of _§_3uch
¥3r0p<:*rt:xr arid the dutv pavabie t}1c:r<3o'2'1?_ig
:;':.c:c0rc12mce with the pmced11}:e pr()xridedV'*fdr«.V 3:14

sL1b--s<3ct.i0;r; (2). The difference. if a1rw',--,1:3__ 'i;§;_e
amount of dutv, 8118.11 be paVe1b1s:-2 bv. 't,i'1e_p€:rS0Ii": '

imble to pav the duty:

Provided that r1c3t.11irig i;"1. 1_jhuis "SL1-bé.s's;'c:%i:ic1xﬁ1 f
shall apply to any iI1St1"t11T}€I;.t. 1*ogist,&2rCd be£:)r'e:'th€'V ._
c<:)m111(--::'1cement. of  the "Kar1121i:.is;§{a'   Stamp 

(An1<~:ndr11ez.1i.) Act, 197

(4) The c)rder ofathe I;7é";:>.u1:w,r' C0'mn'iissio:1er
under s'ubwset,t.i_i371 -- (25.  ".(3) shall be
communicated to theL~§3érs0n*-.I'iab1e3 to pew the
duty. A CODV of :3-r.r.?r\;r such ()1*cief"'-itshﬁall be sent to
the re;ziste;~in9; cniffiatericomferxaeci.  V

{15j 7.A11jy 3 .pe;r;;f)~:1__ zJ,gg1'ieved by an order of the

I3'(:p£2t.y' CCJr1 i1::11'ssic2_3f1€31_j under sub~sc:cti()I1 (2) or
sub:_sc--~:.:ti(m_ {3}'; _may;'prefer an appaiiai before the
[I)i\zisir_;u1a'1vCQ'rr;.mji:s:=sioner of tile Revenue Division}

-.11 '

5 Eiﬁd 213} '-»i~;11'C:':1 a§:;p(--:21}s sham be p§'E:f'é::":'€,-d w1':.':1iI1

 _i:i1ne"'and...=br:: h(E'<1I'€I and disposed of in such

m'21,r_;::'e;<_. as the. Sfiéliiﬁf G-c)vr:rt1.mer1t. may by rules

" 'V V p'1*e»Sc;*ibé:--.

VA '.V-V'Lji'j151F':>izideci that no appeal shail be admitted

 £1116. person ag,§gr.ieve(i has-.. de.}i>osi1;.ed, in the

1-:>1*e:s5<:1~i'bed r11ann(:'1'. fifty _f)E¥I"(":£'.1'1T. of the difference
i1'1=----t':11e ar1'10m1t of duty as det.ern1ined by the

~._I)eputy Coz"nmiss3io11er urmer s11b-s<3(:ti0'r1 (2) 03:' (3):

P:"'c:.>vi«:.i:::£i fm'I?hcr ighat: wI1<«3§'{:: af'€.<=:.r ihté
giﬁiterfmi::z:a%i§(>n (.2? {E3222 :"r_2:«1_:"i{c::?t; 2-*2:»:I:.n:-3 E.:xj; ﬁn'; A;)p<:-.EiaE:€:
Aui:h<}:'§£'y 0:" €i<f3§'.€if§"'E§"§§E1€E£§ ;j1g2:§§'1 by E'.§."1.{E .E.}e;gu:'.j,r
<£ﬁ{:)::2m§ss;s+;§<';m%:° 02:3 21 :_*<:;%>:?z3.a:'1.{.i <f;i"i'.%1&é <':a$;€: that ssi:2:u"1'i;3

 



I 1

duiiy borne  found to be sufficic:11t:. the :-,1m0u1'1t:
depc)si1:ecl sshall 133:3 ret'L,:r1'1cd to {£16 person
('.()1'}.(.'.€?1'I1t;'.dI

{P1"()v1'ded 21130 $133.1 where aﬁer the
cie£',ern1i1T1.at:i011 of the 11'13.1"kc=:t, v::21iL,1e by {the Appc-Hate
AL11i1'10I'iiy or by the {Deputy C()I11I31iSSi0I1€1' gm 21
rc=.111an«:i 0:1' the case; such pers()1'a sh:-11E pay i;.I1e
(i€F1'('.ienf. {flit}? so c}et.e1'mi1'3e(i along with i31t:i:?1'.é'$1i':?t;£.

1'weh«-'<3 pe1'c<2ni: per aumzm 011 the amc)1:1~11f_"f}1§S 
difference of stamp dtny (:a1(7.11Iat€c:i fI'Q'ii3 i.A}j.1é::vvL_C':'mf§<3'«T '

of €X€?(?11E.i()'I": of the d0C1.1I11:::1'1t,.I]

[emphasis SJLI  

6. A11 :«:m21lysis ofs:.:b'~seciTi01T1_{E} .s1,1pf*a.iiadiciﬁéts 

that ii; wouid give 1'i.=s<+,-, to thi'c:.(_:  ri_iff'£:r€:2?;1j Céitegpries of
i11Stmmen'£:s-3 viz., [21] 'e1.ﬁf«-i11s-%;1'1;rr1L€::?:,_1:»jﬁ.Mwhi<:h the party
has set", f{)}"f',1'1 thg 1Y1a1'k_e..1:._i%£;.l11'€ Qf me f§'2;(;--;)'c:rty which he

believes to 1):} ':::'§§§1€_Ve;IV1(iA SZQCI1 d0r:i§J:i1t%1'it is 1"<3g_§ist<:red by

the re§;§ist;c:'ring"i§;"e1,fth£)i*'i--t4y"'*--wi'tho11i, 1*ai.smg any ﬁn:th(-:1'

qL1{:',1'_V or da:ma11d._ (1:5) ':*nj'..'L'i:1st1"11men1: in which the party

 '_ %1a:§;':?3;3,t; _.foI_*t.I'1 1:53: «r1f1_':11Tké3'£ value: of 1':h<=: pr'<)perI".y which he

 'ba:éIi<:Ve:sﬁ_t(w 13é"t.r1.ne, but" on prcseratation for 1'€:gisiratjc>n,

t" he ' .1*egisiﬁ¢1rii.1g aL,1th()ri1;y (':{)El'1}'}"1Ll113021.168 {E12111 the

 C1()(i'1.1Ii1CIﬂ'. (1003 not deapict; the Inarket value which is the

"e.5ti"r1%:A.21i:c:<i m21.1*k<3t ve11L.ae as pubiisslued by the c:0mmi.tte:.e

 <:g:23'1$t:it,z..:1':§é<i z.mc.i<:-fer' S€3C{'.§{}§'1 45-3 zemci im;imz1'::c.s; {he

{',f%%§j.%§EEE1i§i.i;E{§ 2-»":,12:.::'~% ;'i:m:E iaizim ' {ia.':fi"y ;;>;?;jg;22E'3Z€ ?',E':€ r{%{'>;'1. '%3%.»'E}§{'.E§'":

Vi



] 7

is accepted by The party to the insi;rL1ment 2-211:1 the
1fegi_stra't'i(m  e()mpIei:ed on ;)z1y.me1'1i: of the starI1p duty
on the I1'1arket: 'va.I1.1e e()1mn111'1.iez-Heed mad. [(1) an

i11strume;n'r whe,rei1'1 the paﬂy has set fer't:I1 i:11evVr}j"a;'}s;ei'

wtlue which acetsrding to him.  t.ru_e;__ 'E43"t.:.1fj..f<)"';:. .

p_1fesen'Lat.i<)n, the reg;ist.eriI1g 2:11;i'.11Q1*it;y_Vebi'1'r:if;:e:1fiwieaii.es 

the est;imz-1i'.ed market. vaiue si1].ee me; *.?a11.{.1e "3-3:-;§.i', ft):5't:}~1.

not even the esl;imat.ed n1211'1:e*i':... va1:i'<:'. V but T' .i:I1"e_"p~art'y to "

the 1'11str'ument: does not: (:11Vcx.c)s§§e._i".'<'3--._v a(:Cepi;..i;e _s35e1':. forth
the Value commtlnieafede-and V'11egisi.£tV1-111g aut.h0r1't,y
the1'efo1'e rei"ers,:V't:he  ;3.}'0'I1 eg_\x?it}1 21 Copy of such

1"nst.ru:11e'11j:'Id 1}'i{%?.- C0m.ﬁ1_1:ssier1er by keeping the

 

 ' ":3I_:1ja"t:jVo:}..pe:jdin;gg. In the ir1st,an't ease, the

inst:1"'t1me.z;f,'ies (me w'i:ip_e.h._Belongs to category (33) noticed

A  7.' .eL1;1i~«1;1g rnotjeed the afe1'est21i.ec1 cireumstdrlee-33.,

i:he.r:_<.f-;« ti?gn§i_*vv.E;>t;:~:;'3110 doubt: I101' is; there any dis;;)1.t'te, 13121.15.

ins3<:if'aa" "the in.st'.mmenl;s f¢1I1i11g in Category {a} si:a1t:ed

xza;b<;n.»fe. {he I.)eput.y' Cc>:1z1missioz'1er ezu'1 im:*o}<<:: th e sue

:€*:.;}t:.é gzsaim-*r:r ﬁe exzmzine any {i<>z:.:z.1:":'1e:m: xx-?%t:hi:'1 the time

Eimii pzfeS<:e:'"§§:>::%{E. §;"1.s;<';.i"a;' as; she :"t2'2§'e;g<i;:*;? {if}. {he

E

3:



1.

3 provision itself i1:3dicat.es that the hlquiry by the D<-_>,pL,1£;y C0r:1missi()ner w<:.>u}d be based on the reference made by the :'egist:e1'i1ag 2u.1i:h()rity and 21$ ssueh, metre x»'c)L11ci."?3s: no :)e(:e1:~isi(>n at: 21.1} to invoke -sue motu power. 'I'11§=..rfet"e:e1fe;'ﬂie qz,1est.ie11 WI_1et,i1e1' the e()ntez'"::tie)n Qf '1,1.1.e':eA3(%:21rm¥ct u b Cotmse} for the appeilezmt that the' ':;1.:"z:_3 ':.T'I1'C)_1E.L'i.u peiiﬂfef' eazmet. be exereiseci in re,s=p<-éct efttae d.rJ%;311inez1t3;3 hf txexteggory [b] requiree C3{)1]Sid€1"€€i.jb'I1.

8. In this that sub-

sect.i011 (1) to .vSee::.i()n itself would i11d3Zea.te the registering &1{1'i.1'101T.iiL;\s~«/Vf.£%: z1f1ar_k:ei; value of the p:'e)pe:1§{§§ V "forth, but it is that the estimated market '*._Je11~:.1e'11u21s not been forth. Further, t4I3<;%_':L_§:1i§i_eprpvisidtivweulci also ruake it clear that even on tierjﬁmu:v1»i_t;:;ii.t;iei2- of the estimated. rnarked vaiue, if the pé1rt.j.} t';1iIs"t:3 A£ic:eept. the szmxe, there is no further power V._0f (;iet:'e;'1*:i;i:1atie:sr1 Vesteci with the rzigistierirag autihority, "-"bait, the said e'mt,he1'it:y can only keep the, regist:rat:1'0n p€:2'1<:ii1::g;" and refer the matitez" 'E0 the. Dept.:t},-"' {'i:m'zt:":is:ei<>:1ez' 'E'??? aziete:"n'zi:f:2'1t,§{m ef the m.ar§iet' K-'"2.i.E':.L£;'E at 3 14 the pifoperty. This would ITI"}d.}{€ it (31:-321.1' thzzt. the power of the 1'('?giSi'.(;3E'i1'1g zmtIE101'it;y is oraly to S€Cl,1'I'(;'. at ieaisii the est.j'i1121i.<:t(i mariiet vellue p¥.1bliSh{;;',d by the c:c)mmiti:ee and merely becemse tfmz: 321.1312? is C()};T1I"Dt11'IiC21t6(TI to t.he.';'3-:¢u*1:y and atrctepteci by such pa.rt.y. the same §i:.'c3_1:'1:1_'(i)i.t.';b"<2 K (:(>nside:-ed ass deter111inati_01'1 of the r1121r_}:<<'3t "-tja1ii,1'_ie.. i'aftér.. ' f()11(m-*i1'1g the pi'0(?edu:{*e (t()nt:e:I1;§iat',éCi' 3.1i'7tdE3:1"~ 1977. It the1*ei'<)r<2. ca.1'1n0t bf; {said ti=1Aei1't'..fo1* gﬁitirpoézéi sub--s<-3.(:ti01'1 [3], the words "t.i*':;1_iy set f(>'rt.i§"' -vxivotzéld 100% its c1'1aracter m<31ftie1yv1__:>'<3.~(:a1:a_:~§<: zéggistering aL1t1'1o3'ity has CCJf}'1I}'1i,E1'1iCEkt.€d thc-rm§:St.1Vn;.é:tc{Vd *i;*e1ii;é§:fa_1:k1d such Value has T.3'1€1"E',£1ﬁj£':'_ii"'f'J'f:17€3(:'1',1 (:i--epEc[."éC1"'imV 'titre...._i.:f1stru.ment. That:

apart.,a_.i_f VA:L'?,()1'i~3i.'v€.i>I}_'f.itf.31f1 -oi.' the learned counswsl for the appcliaiit. it would mean. that iiiscﬂazar as 1;. _lI1S"{.§'LEi}1€I1f of t::1t.ego1'y Ea) stiated abeve. mA11Ii"awis°0i to be placed on par wiﬂiz. the inst1'um<~:nt of i"'i::a't-f{;g}3jtJI'jJT"'A{bi vT3S§i:.1¢;TZ('E the implication would be that. the z1:t(i{m.:;)t:a2_;t1t::<3of the document. for regist,ratjc)n by the .L.'z?r-tg1_Si.ei*i'1'1g aut:h(_):rity without, em}; £}bj€*f(.'.{',iOI.1 or €.*.<3ii::1m'L1_s'1:ic?a.tio11 se5c::}«:i.11;g p:at3;»°1n&?r1i, of acitiiititmai sstamp V' ""{iui;_; X-¥éf§Eﬁ€,i kéétii E30 21:1 £;7:E5E%ELiE'i¥1}_}{,.Pi(j)}'"ii it $121.. is; t.E'2.e-: §'"i_:':2":§ :?s.z;z€.i:%;§2?:.{:t_iam {if thszi r<;%;§:$t:€:§"§:é:§; é;Et.iiI§.":€§E"§§i}-' 2:E><>'t,:€_ EM: 2«"2:§:,':e:

:-

it I5 f()r'£;h t,h.e.:"ein and there could be no ;{'L:1rt}"1er dei:e_r111inat:ic)n. in ssueh <:evem., '(he very eX:ist:er1(:e of sub- S(;',(_?'{',§..()E1 (3) weuici beeoxlae unnecessary which is not the im.entio111 of the Leg.is1af,1.1re.

9. On {he other hand, the perusal of sV;;_1§=se<::i_~i(>31V. (3) with refe.renee to the portions e:n1pha1.s§'i$edjV'em?' 111?;-ef ' extract supra wouid it1dieat.e thaiii me; 's3e.1(3<em-13:52" p_m5Ve'r of? the Deputy Commissioner could be Em-faked;\A}'"i'i',h_i1'1'1-.1;wr)VB. years from the date of regist.i'aa§:'i'(311 of é:£:1y"'i::stri;ment. of conveyance which ;fi'e..t_. a1?.'eady- :3'efezr'red t,o"him under Sub~seei.i0n (3), call for ein<_:i efX;a:rni.--ne" i;h€'...i:~i1SJ[,l"LlfI1(3}'1t for the ptlrpeeseef séi£ii3s3fyi21g-«himee1;?as to the ee)rreet.neSs of the n32i3.fk;ei. v'::_}_1V;:e'V"-of '*Ih'€:A._V1;_5i"__()pt':I'{.y which is the subject ma1t:t<-3r of (:'emVe_yemc'e 21136 on s'L1e1'.1 examination, if it is fc)'Lz,,ii§:1 \E§:'i'}'\£'£.1f/<. the de.e1;:«me'nt does not sei. forth the true '11°121"r?v:§tf'-\:fé1}Lt'<;*1, Vi'; is open to the Deputy Cummissioxler to deAf'e1*n1i:_1e*t§}1e fgrue market value. The Said pmvision 'V._exc:1ucEes':.:)n1y such of t1'1()s3e iI}St1'L1II1€3I11'.5~Z~ which have not "-"a31"eei"gi3; been referred to the. Deputy Cc)rmm'ssicmer : uizezier su%3~r.:-s:::e€.ie:'1{E}. 'E"E':is weuicf ztieariy z;}:'*;ci.i<;:a"{.e £31211", €,§'E'§}:»=-T in §<?%;;}£,'.:';i'E, mi" 2: <Es)::t:.m1e::'1'£; v«:§:1§{:E"; E1213 beer: :*'ei"ez':"e{i § if) to the Deputy C()ITI.1II3iSSi()11€1' by the :regisi:<>1*ing a1.1t.h0r'11:y aft_<-3'1." keeping__>; f:1;1c°: p1'0cess of reg'isi:1'21t,i£>r1 pe:1di11g, and on 531,161 1'ef"e1'c:%m:<:>. if the 1}ep11{i.§; COI}1I"I1iSf_-}i{)I1€I" has de1jem1i.1'1ed the mmkei xrzxiue and t:he"~t1"e21.i"f.erW i'f_ 't,1_V1e regis1'1":1ti<>n w1'1ic:h was kept p€:2ndi1'1g c%on1;'51~:*t*e[_c'i-,--~._ _ Deputiy C()I"I1I11.iE.-3SiOl'1CI' ca.1im0$; I"(if~€?3><Ll"§{i1'1'i::':{'}.f;§ "'v, sa:1..1(:E%_1 ).~.n iI1St1'£.1ITI€I'1f.',S in of his 3130 m.c}i:'L1 'powér. ' other i11st:a1'1ces, i11C.IudiI1gv'f,l';~€; iI}Si4'iTL1'II1V€£1(i"£5'§.?Vh.e1f{:.;fh€ --. L :'egisi;eri11g authority has <:or:}fi':.1:.11';§§:21t:ed "{ih<: <::é%t.ima1:ed market: value and the""rr£gistr21'i.j'Q11"'h:;s %i;;1ken place, the [Deputy Commissi<Jz1e1*"'wo::.i1d".1ii21Vc jurisdiction to invoke the .5,1;;g) .pg)w.(:1'«._'wi th.in. the f:t'a.me work of Sc3c:i:io1f1 45~_A{f3} of Act Hence, in the instant' <:a.se a1s3o..,_ i:}:1e Dé;§L:f:y"=-C()h1miSsi<)ne1" was justified in :'1w{)1§;1:"1g;§ {:}1:: ssugs '*10i;Li p0v='€~1" 21:15} issuiiig f,}'n:;r i:r'3pL1gr'1<:':ci "r:<)t.iW(:es'"'f;t) _t.f::: appei1a11t.. "E'1t:.e decision in the case of Co. Ltd. ~vs- The Chief Controlling Rez§'enu(--;:K1i*.i:'thority and another [AIR 1972 SC 899) is 110?;,r.):f' zifzy ass:'st'ant::e to the appeliant to persuade us to _ 'ii;:__i€<é"é.:r'1y mike: View f'r0m 'i,h{-3 {me {'.z::ke:;n_ by us' 5 :1'

10. Having arrived at the above c01'1eh.1sioi1, the next, aspec'{' for C<)z1sider2u:i<')n is as to whether the rloiiees issmed in the instamt: case would s;:3;t:.is'fy the req_1.1iremem. a;;i1c.1 in that: c<mi:e:x:'t.. whei:I':e1*' the ieariied Single Judge was justified in not. in'£,e1*feri_n_g'"with:the same anci direcéting the appellant: to re_p1y_i'_~{3-»1:I:ie,saijae '? u

11. "In this regard, the'-._ ].e:a'.1':ied'ii»._G0§*erﬁfi:.efi1f_1 Advocate vehemently e(3ni,en d'er_,i that the n'::§i.ic:.eSv«.S.a.tiisfy 2 L the 1*equ.i1'erne:'.1t: of Rule 4 Qfithe'V._»_Ru1e's'*«19775 as the proeed1,.1re is one 22md'-- ""£":3I:»":';--}1_e: pr()eeedH1gs under s11b--se<:t:im1 (23-"a"I1c¥:V'Af3}._l:»f Se(:i§i{3':3 45eA of the St.eirnp,Aei: . .'I':1 f.hi2-gt. b:1c'kgro'1':zI1civ,":a bare perusal of the i.mp1,1gﬂed"'r1oi;i<ﬁie§;;-._&x2<<;::1i}.(§,'"i_nciicat;e that the same is iseued in Farrn N0_.H._a5s...e01'1i:emp1ated 111']d€}I' the Rules. .Qf F°(31*m---«"§E<)..II as also Rule 4 of the Rules 3A-}%:')é'l]£1' 'i]{1V(_i§(:a..1;{3 that the format is in respect: of the p§"c3::eedi.i1g;si. the Ii)epui':y CO1'H}"I1iSSi()l'1E'.I' on 1'ecei_pi: of 'V..:"eferté:"1{::e'; In ihe inetiant: casei the prc:u::eedi11gs is sue iflfttii.' It. is; 11153 dcaubi time i':ha1'. even for sue nmtu V' ;)f<.><:ee<i_E:'1g§s:e. {the }')Z"{}{2f;i'i€i{l3.'€: pr{::n;ide<i f<.:»2* in se;ub-sse<:{.i<}'ri {2} ii} E§e:;*i,i{.>'i:'*: 45--§K is {<2 be. §'c}iEai:=1.>a»*::2d. SE.1('.E'"i pr<'}<ée{§.:.2i"'§x in Ea i 8 our View, w0u1.d be inscﬂar as; the ultirnate determi.:121ti()n of the n1a'rk.e1: value 21116 the pmueiples iﬁ1'1ereof', as c:01'1't:emplat:eci LE1'1dE3I' Rule 5 of the Rules 1977. To ithat. exi:e1'1t., there can be no Vgiisjijagte wha1:s€)eve:', but. the faei; of the matter is t.hf3§1i"i1r1'¢.,_$L;-§r§' _ mcma power as ec)ntempI_at',ed in Saba:sec--:t.'ie.'t1'"~.{3}A {Q Secttion 45~»A of the Stamp Act'; iseimreked '2;I1C1v"€X'E5f:3f(?iSEC}' by the Iﬁepuijy Comnaissiort-'er=,.._wheI:.. I'1C4h21$ i'.€L1.SQI14S to -. L believe that the rnarket va1lLt_e:E}-f ;sL1e}"1 ;§rc>:;)e_fty'?h21s not been firmly set. forth vii;2ﬁ{.}1C --.?1];1d such is not 2: process 2415- i;1 made to him by the it would be proceeded ever} the estimated market value i§é-:_r3'Q_t 'c1epie't.ed;.._. "Fhe.:ef0re, the notices issued in exercise C§i*'.._s1;.o 1*;1.*3tl:.1 "p§;*;ver Ca';1i'."1'"1()f 13%;: in a. f<"3r":'11ai; as 13rc)V;§jCiec1..in i',Eie..fV€j:9'r1'1 epg)e1'1deci to the Rules, 1977 since '"w0111.c1 i'1;m to ir1dica1'.e certain prima .facie _I'<';V"I£1§3'(')'£f1§5V"<{_':(.)'i»'. 'belief ef the Deputy Commissioner 550 as tdefiééiiale "1;.v'Fi:"A.e:13z11*t:y to the instrument to respond to the ssame ..effie.ei'.iveiy' A:fi:e1" rnecteipi, ef the repiy £10 such ..mf<_>%;,iif;e5s;. in aging; e\.:-'eni,, 'i'%1e rezezamzzzi ;3m<:<::d22:"e fer :§:=?:%?£'.ef:'z*:*:§z':a'zei<>;:'1 of §§E{;". ;."g_1e:1;"E«§e'i vzzizze age :3em:§'.é::m;3§21'§,<:é£E 3') u1'1der R1116 £3 to the Rules 1977' would have to be followed. In the ins€.az'11: Case. t'?.XCL'".pE making a general rei?31'<:n<:c? and isssuixxg the notice as per :fo1".mai'., the same (10:-'rs 1101: indicate any mateI'ie11 pa.ri'icu}a1's. As sugth, ihe I}OtiC{;'.S carmotx be mated to be in accordamcc;"'i>i?i%{1'1 _ '1' he saxne sue aizzxmiiingiy liable to be c;t12:s}3_c§§i. ;é1'nVd' f;1";r;74 I)eput,y Commi:~;si()neI' sh0u'l.d be <:i.:'_;r9..c§'te{i. ire) same in acc:c)1'cE3.n<::<3 with V'1_21*.x{z. v;l"IK1'tV3:1,:g}'1 counsel for the e1ppe1}2111t. on the judgment. of the Hc>n;b1;§ the case of Mohinder Election Commissiqnrﬁjf [(3.978)1 SCC 405], 1:;.11<e_sai{1'};r::; _._i_171«.V(3u.;*'Vje*,&f,_' will not be of assistance inasn1uci;v_aSVVtheresp<f)i*idbé1£ts are not being permitteci to j11st.ify"e1;1y 01.*:"3;e:'V'by'stati:1g "£1116 I"(:EiSO1}S };at;~E'()z'<c 'Lilia (Zm_»1w1*iT. t:0. s_u;3:)st:it'L1{'.e the lacuna in the order. On the i.}.tf1'§:§'1ﬁ.hE1§ﬁd.» ssxiriée ther p0w(~3:r has been ex:::1~c-jsed by the I)63l?5't;:"i',§r' C'"<3m_n1isSi()zf1e21" within the tirne I.im§;t. c<)1:1tT€mp1at,ed "{:1_'mrein. and since the issue was perlding E5.€:{ei)t'é ibis; {i01,1'rt.. ilh€3 :'e:spon.ci<:=:1'1i.S t:I'1<;2msse1w2s would u whaiia,-*§=. ':13 b6 permi'{.%;e§§ $1,} reaia £1119 :~::2;:__me: by is;s:;:.1£.:':g an 2'~:13§'31°{::}:§:"§a§:'€= n<>€é<%t; u.2'h%Z<:h :rs;:>::E{§ bi'? in ti.E1«:3 E§'2'{§'é*,E'§;i*;'}-:?"fj of {net § E 3?

28 appellant: as the: .n(>1[ices would be c?0mpz'e1'1.e2:1sixre to ezxabke the appeI_}a1r1t to reply effe<:t.ive.1y.

1.2. For the z1ft)1"e,si".a1;ed 1.'e:as():1s, the in11j1a:gI>_ed noiiicesg bot}: (if.-'1fZ€(i 25.03.2003 \uvhi_c:}'.s'_W"'aifgta. Ar_1r1exz,1r<:és--C and D to the writ appcézil 5;tiz1:1v*:-{iirqiiasheci. Li.b€1'T,}' is 1'€se1*v€d 110 the fozﬁith :_'1'e:~::p<jT;t1(iefj'i:,/Iﬁippity' Comn"1issiom-31" to isssue t'1"c>s'i'1'«1.1_oti(:e'5a in V(:0:11fim,:-a1;Vin}:': of 2 L the pr0c<3edi13gs in case: Nos_,__I:3U:S4<§-A{.3);!5$/A7f}53/QZAOB and IDUS4-5wA{3)/S/73--§:,}'{)2'Ae(}3j' gfliid:'"ﬁj'L:.(.:_eed further in acco1'daI1c<-3, \-vit.}';.'--1v€u.v, :a1fter.:'pr<3v_i'd_i1ig'. Q;5§5ortL111it.y to the 2:ppe1}ant:.

T11e__va;"jpéaI1«:3,53cii_$§'13g5s<id--..QVf_ii} terms of the srbove. Parties'1_:o b<?:a.1* £11611'cwiaﬁt;-S-:i,s:'.

Fmia:->9:

Unlock Advanced Research with PRISMAI

Karnataka High Court