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Prasad Technology Parki Pvt. Ltd. Vs. Sub-registrar and ors.

Court : Supreme Court of India

Reported in : AIR2006SC604; 2006(1)AWC401(SC); (SCSuppl)2006(1)CHN156; [2005]128CompCas996(SC); 2006(1)CTC566; JT2005(10)SC417; 2006(1)KarLJ289; (2006)1MLJ96(SC); (2006)1SCC473; [2006]66

..... counsel appearing on behalf of the appellant, at the outset drew our attention to the definition of instrument as contained in section 2(1)(j) of the karnataka stamp act 1957 and would submit that having regard to the fact that no element of transfer was involved in execution of the said ..... dr.i/47/00-01 dated 26.10.2000taken into consideration of all the above said points, i the deputy commissioner of stamps, exercising my power vested under section 39 of the karnataka stamps act, 1957, the present document of 'supplementary agreement' vide p.24/2000-01 dated 5 3.99 original document of lease-cum-sale ..... agreement entered into by and between the appellant and the third respondent herein would amount to a transfer so as to attract stamp duty payable in terms of article 5(d) of the schedule appended to the karnataka stamp act, 1957, consequent upon the change of the name of the erstwhile company to the appellant company is the question involved in this appeal ..... said contention was, however, rejected by the deputy commissioner of stamps by an order dated 26.10.2000, holding :"as per the above said amendment, the original document, since the changes in the legal effect of the instrument and hence the supplementary agreement document in question subjected ..... terms of the aforementioned agreement dated 05.03.1999, the land in question was demised for a period of eleven years with effect from 25.06.1997 on payment of premium fixed thereunder as also on yearly lease rent stipulated thereby.11. .....

Dattaprasad Co-operative Housing Society Limited and ors. Vs. State of ...

Court : Karnataka

Reported in : ILR2004KAR1892; 2004(3)KarLJ310

..... insofar as the payment of stamp duty under the provisions of the karnataka stamp act, 1957 is the state enactment which has received the assent of the president and therefore, the provisions the stamp act shall prevail over the unamended and amended provision of section 38 of the kcs act, as the unamended provision is inconsistent with the provisions stamp act, as it is the special enactment over the proviso section 38 of the kcs act regarding payment of stamp duty and registration fee upon the instruments as they are compulsorily registerable ..... it is further stated that the transfer of property and registration of documents falls under the entry 6 of list ii of the seventh schedule of the constitution, rates of stamp duty payable in respect of documents other than those specified in list i falls under entry 63 of list ii and incorporation of co-operative societies falls under entry 32 of list ii of the seventh schedule. ..... it has been specifically stated at para 2 of the counter-statement to that effect. .....

Sri Dilli Babu Vs. The State of Karnataka

Court : Karnataka

..... the time of stamping instruments is as provided under section 17 of the karnataka stamp act which reads as ..... court has upheld the office note and has directed that the deficit of stamp duty be paid as per the office note under article 20(1) of the karnataka stamp act as article 11(b) provided for the same. ..... court, at the first instance, on hearing the learned counsel for the petitioner, was of the view that the stamp duty of rs.2,05,972/- is payable keeping in view the provision contained in article 11(b) of the schedule to karnataka stamp act. ..... the question or issue, as to whether the document is appropriately stamped will arise for consideration only when it is sought to be relied upon and is available to be executed under section 36 of arbitration and conciliation act as held by the hon'ble supreme court in the decision cited ..... question was raised before this court in relation to the substitution made to article 6(1)(a) in the schedule through karnataka act no.8/2008, this court by a detailed consideration with reference to the decision of the hon'ble supreme court has rejected such contention while disposing the petition in the case of bamdev nayak vs- state of karnataka and others (w.p.no.8608/2007, disposed on0412.2013). ..... issue for consideration herein is the relevant date to apply and levy the stamp duty, if the stamp duty prescribed is not at the same rate on those two dates i.e. ..... made to article 11 (b) on substitution, by act 19 of 2014 is with effect from 01/03/2014.-. .....

Gangappa Vs. Fakkirappa

Court : Supreme Court of India

..... section 34 of the karnataka stamp act, 1957 mandates penalty at the rate of ..... to consider the respective submissions of the parties, it is relevant to notice statutory provisions of the karnataka stamp act, 1957. ..... closing the matter by confirming the payment of deficit duty with the double penalty as imposed by the trial court which shall obviate the proceeding of approaching the deputy commissioner for reduction of penalty under section 38, which in the 16 facts of the present case and for the reasons noted by the trial court was a relevant consideration for refund/reduction of the penalty.21. ..... no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or 6 consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped: provided that, (a) nothing herein contained shall be deemed to require any magistrate or judge of a criminal court to examine or impound, if he does not think fit so to do, any instrument coming before him in the course ..... the definition of deputy commissioner is given in section 2(dd) which is to the following effect: 2(dd) deputy commissioner means the chief officer in charge of the revenue administration of a district and includes in respect of such provisions of this act or rules made thereunder such officer in such area as the state government may by notification in the official gazette .....

M/s Samrudhi Groups Hubli Vs. Sri Anand S/o Holebasappa Angadi

Court : Karnataka Dharwad

..... on 28.08.2019, an interim application in i.a.no.v under the provisions of sections 33, 34, 37 of the karnataka stamp act, 1957 read with section 151 of cpc is filed on behalf of respondent no.2, to impound the consent deed dated 09.04.2015 and agreement dated 16.02.2016 and the said application is resisted on behalf of the petitioner by filing statement of objections. 3.7. ..... the trial court without any application of the provisions of the karnataka stamp act, 1957 (hereinafter referred to as the stamp act , for short) and also without determining the nature of the document and the stamp duty chargeable on such documents, the impugned order is passed and the same is not sustainable. ..... proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion; (b) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped; (c) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal court, other than a proceeding under chapter xii or chapter ..... the impugned order is also cryptic and does not clarify what is the rate at which the documents have to charged and the non-determination of the same itself vitiates the impugned order and hence same is liable to be set aside. .....

Dilli Babu Vs. The State of Karnataka, Department of Stamp and Registr ...

Court : Karnataka

..... the time of stamping instruments is as provided under section 17 of the karnataka stamp act which reads as hereunder: "17 ..... the executing court has upheld the office note and has directed that the deficit of stamp duty be paid as per the office note under article 20(1) of the karnataka stamp act as article 11(b) provided for the same. ..... the executing court, at the first instance, on hearing the learned counsel for the petitioner, was of the view that the stamp duty of rs.2,05,972/- is payable keeping in view the provision contained in article 11 (b) of the schedule to karnataka stamp act. ..... however, the question or issue, as to whether the document is appropriately stamped will arise for consideration only when it is sought to be relied upon and is available to be executed under section 36 of arbitration and conciliation act as held by the hon'ble supreme court in the decision cited supra ..... instruments executed, in the state of karnataka - all instruments chargeable with duty and executed by any person in the state of karnataka shall be stamped before or at the time of execution." ..... in that light, a perusal of section 17 of the act extracted supra provides that it shall be stamped before or at the time of execution ..... however, the issue for consideration herein is the relevant date to apply and levy the stamp duty, if the stamp duty prescribed is not at the same rate on those two dates i.e. ..... the amendment made to article 11 (b) on substitution, by act 19 of 2014 is with effect from 01/03/2014. .....

Miss. Sandra Lesley Anna Bartels Vs. Miss. P. Gunavathy

Court : Karnataka

..... in order to appreciate the rival contentions and decisions relied upon by the respective parties, we feel it appropriate to consider the provisions of sections 33 and 34 of the karnataka stamp act, 1957 which reads as hereunder: section 33: examination and impounding of instruments (1) every person having by law or consent of parties authority to receive evidence, and every person in-charge of a public office, expect an offer of police, before whom any instrument, chargeable in his opinion, ..... stamp, the contract or agreement shall be deemed to be duly stamped: (c) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal court, other than a proceeding under chapter xii or chapter ..... the duty with which the same is chargeable, or in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or when ten times the amount of the proper duty or deficient portion there of exceeds five rupees, of a sum equal to ten times such duty or portion: (b) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters any one of the letters bears the proper .....

B.V. Ramachandre Gowda Vs. Kempamma

Court : Karnataka

..... section 3 of the karnataka stamp act, 1957 reads thus: 3. ..... the trial court has upheld the contentions of the defendants and directed the plaintiff to pay the deficit stamp duty and penalty as prescribed under karnataka stamp act, 1957 in respect of the document in question. ..... therefore, the stamp duty as prescribed in the karnataka stamp act, 1957 needs to be paid. ..... the production and marking of the same was objected to by the defendants on the ground that the deed in question is a partition deed and therefore, the same needs to be impounded till the stamp duty and penalty is paid as required under the provisions of the karnataka stamp act, 1957. 3. ..... in the matter on hand, ihe matter has to be decided keeping in mind provisions of karnataka stamp act, 1957. ..... therefor, respectively, that is to say, (a) every instrument mentioned in that schedule which, not having been previously executed by any person - is executed in the territories of the state of karnataka on or after the commencement of this act; and (b) every instrument mentioned in that schedule which, not having been previously executed by any person, is executed out of the state of karnataka on or after that day, relates to any property situate, or to any matter or thing done or to be done, in the territories of the state ..... the aforementioned judgments of the apex court are not applicable to the facts of this case inasmuch as the apex court has decided those matters while interpreting the provisions of indian stamp act, 1899. .....

J. Ramappa S/o J. Ramachandrappa Vs. J. Venkatramana Setty

Court : Karnataka Dharwad

..... therefore, under section 53a of transfer of property act, if agreement holder asserts possessory rights in furtherance of contract and seeks protection, then the agreement has to be deemed to be an agreement to sell coupled with possession and therefore, the provisions of section 20 of the karnataka stamp act r/w article 5(e)(i) would come into play and an agreement holder is bound to 8 pay stamp duty as indicated in article 5(e)(i) of the karnataka stamp act.7. ..... the coordinate bench while examining as to whether agreement to sell falls within the scope of article 5(e) of the karnataka stamp act was of the view that even if the intending purchaser claims to be in possession prior to agreement of sale, the purchaser has to pay stamp duty as if possession is delivered under the agreement. ..... therefore, the document in question clearly falls within the scope of article 5(e) of the karnataka stamp act and its explanation (ii). ..... therefore, it is in this background, i am of the view that the suit agreement 6 has to be deemed to be coupled with possession and therefore, plaintiff cannot avoid payment of stamp duty as indicated in article 5(e)(i) of karnataka stamp act.6. ..... notwithstanding the earlier possession, the purchaser would still have to pay stamp duty as conveyance (article20) on the market value of the property. ..... 1 r in the high court of karnataka at dharwad dated this the5h day of october, 2023 before the hon ble mr. .....

M/ S. Usha Housing Development Company Limited, Vs. Smt. P. Jayamma, W ...

Court : Karnataka

..... in so far as the receipts at ex.p.8 to p.9 are concerned under section of 72 of the karnataka stamp act, 1957 they are specified in entry 91 of list 1 of the seventh schedule of the constitution and as provided under indian stamp act, the stamp duty was f1/- and the receipts and penalty for deficit stamp duty was also f 1/-anyhow the trial court has not taken into consideration the provision of the karnataka stomp act and also the indian stamp act, passed a cryptic order without assigning any reason. ..... sections 33 and 34 of the karnataka stamp act requesting for appropriate order to impound the receipts dated 24.04.1995 which were marked as ex.p.27 to 29 for want of stamp duty. ..... even as could be seen from the provisions of article 5(f) of the karnataka stamp act in force earker on 01.04.1995 was f 10/- as per the amended act 1987,so this stamp duty was enhanced from 01.04.1995. ..... accordingly, the officials of the trial court calculated the deficit stamp duty and penalty at exa.p.27,28 and 29 stating that on ex.p.27 the petitioner has to pay 13,20,000/-, ex.p.28 has to pay 3,30,000/- and ex.p.29 has to pey w,30,000/-. ..... the petitioner has challenged the order directing to pay a deficit stamp duty and penalty of 119,80,000/- (rupees nineteen lakhs eighty thousand only).2. ..... on 21.10.2009 directing the plaintiff to pay the stamp duty and penalty to exs p. .....