7. The Trial Court relied upon the judgment of a
Coordinate Bench of this Court in Danappagouda
Fakkiragouda Patil v. Kamalawwa and Another [2006 (4)
KCCR 2439] and the order passed in W.P.No.7105/2008 and
held that when the purchaser was already in possession of the
property even prior to the agreement of sale and hence, there
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WP No. 42994 of 2017
was no question of payment of duty and penalty. In so far
registration of the agreement of sale under Section 17(1A) of
the Registration Act is concerned, it held that Section 17(1A)
was introduced with effect from 24.09.2001 and as the
agreement in question was executed on 16.02.2005, the
agreement had to be compulsorily registered and since it was
not registered, it was inadmissible in evidence.