that the Petitioners have not paid
the proper Stamp Duty and penalty under the
Karnataka Stamp Act, 1957 nor has the
procedure of adjudication ... stamp duty has been wrongly classified
and stamp duty has been paid against Article 5(j) under the
schedule of the Karnataka Stamp Act
said sale deed was not properly stamped, by exercising
powers under Section 34 of the Karnataka Stamp Act, 1958
has impounded the same and levied ... reference to the
Registrar of Stamps was necessary. There is no
provision in the Karnataka Stamp Act, 1957 , nor has
Mr. Shetty brought
under
Sections 33 and 34 read with Section 45-A of Karnataka
Stamp Act, 1957, (hereinafter for brevity referred to as
WP.No.105667/2018 ... ready to pay the deficit stamp duty of `1,500/- and penalty
that the authorities under the Karnataka Stamp Act may
determine and had prayed
executing Court to calculate the stamp
duty as provided under Article 11 (b) of the Karnataka
Stamp Act, 1957 .
2. Brief facts of the case ... Karnataka
Stamp Act vide Karnataka Act No.19 of 2014, the
petitioner is required to pay the stamp duty as provided
under Article
Section 34 of
Karnataka Stamp Act, or Section 35 of Indian
Stamp Act and Section 49 of Registration Act) will
have to be decided ... stamped or insufficiently stamped, it shall pass an
order holding that the document is not duly
10
stamped and determine the Stamp duty/deficit
stamp
stamp duty. In support of his contention he has
placed reliance on Article 41 clause (eb) of the
Karnataka Stamp Act, 1957 (hereinafter referred ... require payment of stamp duty as conveyance.
8.5. The trial Court without considering Article
41 clause (eb) of the Karnataka Stamp Act, 1957 has
proceeded
Therefore, the Stamp Duty chargeable on
5
the present suit documents is in terms of Article
5(e)(ii) of Karnataka Stamp Act ... stamp Duty that becomes payable would
be same as required to be paid under Article 5(e)(ii)
of the Karnataka Stamp Act
direct to calculate the stamp
duty as per Art.5(1)(e)(ii)(iv)(a) of the Karnataka Stamp Act,
1957 .
This Writ Petition coming ... 2015
the concerned Deputy Commissioner under Section 37(2) of
the Karnataka Stamp Act, 1957 (hereinafter for brevity
referred to as "the Stamp Act
respondents filed an
application under Sections 33 and 37 of the Karnataka
Stamp Act and sought for impounding the documents
produced by the petitioner ... executed on 14.09.1995, on Rs.15/- stamp
paper. As per Article 4 of the Karnataka Stamp Act ,
an affidavit has to be executed
without possession, the stamp duty
payable is governed by Article 5(e)(ii) of the Karnataka Stamp
Act, 1957 . In terms of Article ... directed to
determine the stamp duty and penalty therein in
terms of Article 5(e)(ii) of the Karnataka Stamp
Act
