IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF FEBRUARY 2019 BEFORE THE HON’BLE MR. JUSTICE ALOK ARADHE WRIT PETITION NO.56065 OF 2018 (GM-ST/RN) BETWEEN:
M/s. Ashwini Enterprises Having its office at No.9, 8th Main, RMV Extension, Bengaluru – 560 080.
Represented by its Partner- Mr.Ashwin Pai Aged about 38 years, No.10, Ground Floor, Laksmi Naraya Complex, Palace Road, Bengaluru – 560 052. (By Sri.Chandan.K, Advocate) AND:
… Petitioner 1. State of Karnataka, Represented by its Revenue Secretary Vidhana Soudha Bengaluru – 560 001.
2. The Deputy Commissioner of Stamps & District Registrar, Gandhinagar Registration District, No.17, Maruthi Plaza, 2nd Main Road, Vayallikaval Extension, Bengaluru – 560 003.
3. Sri.B.N.Anand, S/o late B.R.Narasimhaiah, Aged about 61 years.
4. Sri.B.N.Krishna, S/o late B.R.Narasimhaiah, Aged about 56 years.
5. Sri.B.N.Narayana, S/o late B.R.Narasimhaiah, Aged about 51 years.
6. Smt.B.N.Lakshmamma, D/o late B.R.Narasimhaiah, Aged about 63 years.
Respondent Nos.3 to 6 are Residing at:
No.1120, Hosabeedi, Yelahanka, Bengaluru – 560 064.
7. Sri.L.Veera Reddy, S/o L.Eshwar Reddy, Aged about 69 years, Residing at No.36/6, G Block, Sahakarnagar, Bengaluru – 560 097.
8. Sri.B.N.Rajanna, S/o late B.R.Narasimhaiah, Aged about 82 years, R/a No.522, 8th Cross, J P Nagar, III Phase, Bengaluru – 560 078.
… Respondents (By Smt.H.C.Kavita, HCGP for R1 and R2; Sri.Santhosh Kumar G, Advocate for R3 to R5-Absent; v/o dated 31.01.2019 notice to R6 to R8 dispensed with) This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to quash the impugned order dated 03.10.2018 passed by the R-2 in case annexed hereto and marked as Annexure-J, as void, unconstitutional, inoperative and bad under law and etc.
This Petition coming on for Preliminary Hearing, this day, the Court made the following:-
ORDER Sri.Chandan.K, learned counsel for the petitioner.
Smt.H.C.Kavitha, learned High Court Government Pleader for respondent Nos.1 and 2.
The petition is admitted for hearing. With the consent of learned counsel on both sides, the same is heard finally.
2. In this petition, the petitioner inter alia has prayed for the following reliefs:
“ a) Issue Writ of Certiorari or any Writ quashing Impugned order dated 03.10.2018 passed by the 2nd Respondent in Case No.GNR/ADJ/119/2017-18 annexed hereto and marked as Annexure-J, as void, unconstitutional, inoperative and bad under law.
b) Issue Writ of Mandamus or any other Writ directing 2nd Respondent to adjudicate proper duty and penalty only by verifying original of Ex-P-1 (Annexure A-1), agreement for sale dated 21.03.2005 and Ex- P-2 (Annexure A-2), Assignment Agreement dated 08.03.2006 and c) Grant any other relief or relief’s as deemed fit by this Hon’ble Court in the circumstances of the case, in the interest of Justice and Equity.”
3. When the matter was taken up today, learned counsel for the petitioner submitted that Agreement for Sale was executed on 21.03.2005 and thereafter, the Assignment Agreement was executed on 08.03.2006. Respondent No.2 by communications dated 19.12.2017, 28.02.2018 and 02.04.2018 requested the trial Court to furnish complete documents in order to enable it to assess the levy of duty and penalty. However, complete documents were not supplied to respondent No.2 and respondent No.2, by the impugned order dated 03.10.2018, has levied the duty under Section 39 of the Karnataka Stamp Act, 1957, without appreciating the fact that the possession under the Assignment Agreement was not handed over to the petitioner.
4. On the other hand, learned High Court Government Pleader did not dispute the fact that complete documents were not sent by the trial Court to respondent No.2 despite communications dated 19.12.2017, 28.02.2018 and 02.04.2018.
5. In view of the fact that despite communications sent by respondent No.2 on 19.12.2017, 28.02.2018 and 02.04.2018, complete documents, namely, Agreement for Sale dated 21.03.2005 and Assignment Agreement dated 08.03.2006 were not forwarded to respondent No.2, the impugned order dated 03.10.2018 is hereby quashed and set-aside.
6. The trial Court is directed to furnish complete set of documents in question to respondent No.2, who on receipt of the same shall undertake the fresh exercise for computing levy of duty and penalty by a speaking order within a period of one month from the date of receipt of such documents.
Accordingly, the writ petition is disposed of.
Sd/- JUDGE dn/-