- 1 - NC: 2025:KHC:11032 WP No. 5955 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE M.G.S. KAMAL WRIT PETITION NO. 5955 OF 2018 (GM-CPC) BETWEEN: SRI. A MUNIRAJA S/O LATE M. ANNAPPA, AGED ABOUT 54 YEARS, R/AT BAGALURU VILLAGE, JALA HOBLI, BENGALURU NORTH TALUK, BENGALURU DISTRICT-562 149. …PETITIONER (BY SRI. SURESH D DESHPANDE, ADVOCATE) AND: SRI. G A VEERANNA S/O LATE APPAYANNA, AGED ABOUT 60 YEARS, R/AT GOPALAPURA VILLAGE, BAGALURU POST, JALA HOBLI, BENGALURU NORTH TALUK BENGALURU DISTRICT-562 149. …RESPONDENT THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 02.02.2018 PASSED BY THE SENIOR CIVIL JUDGE & JMFC, DEVANAHALLI IN O.S.NO.64/2018 AND SET ASIDE THE ORDER DATED 02.02.2018 (ANNEXURE-C). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by ROOPA R U Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:11032 WP No. 5955 of 2018 CORAM: HON'BLE MR JUSTICE M.G.S. KAMAL ORAL ORDER Petitioner, who is plaintiff in O.S.No.64/2018 on the file of Senior Civil Judge and JMFC, Devanahalli, which is filed seeking relief of specific performance of agreement of sale dated 26.03.2015 is before this Court being aggrieved by the order dated 02.02.2018 by which the trial Court has directed the plaintiff to pay deficit stamp duty of Rs.16,000/- and 10 times penalty of Rs.1,60,000/- totally Rs.1,76,000/-. 2. Learned counsel for the petitioner taking this Court through the records submit the agreement of sale dated 26.03.2015 is drawn on e-stamp paper worth Rs.4,000/- which is calculated at 10 paise per one hundred rupees to the extent of total sale consideration of Rs.40,00,000/- shown in the agreement. He submits such calculation is made as per Article 5(e)(ii) of the Karnataka Stamp Act, 1957. He submits the trial Court without referring to the said provision has held that under Article 5(e)(ii) the maximum stamp paper duty payable is Rs.20,000/- and since the petitioner has paid only Rs.4,000/- has called upon the petitioner to pay deficit stamp duty of - 3 - NC: 2025:KHC:11032 WP No. 5955 of 2018 Rs.16,000/- together with 10 times penalty thereof which according to the learned counsel for petitioner is illegal and contrary to law. Learned counsel for the petitioner submits that the impugned order is passed by the trial Court even before issuing of summons to the defendant. 3. Heard and perused the records. 4. Article 5(e)(ii) of the Karnataka Stamp Act, 1957 reads as under: Article 5(e): if relating to sale of immovable property wherein part performance of the contract. ii) possession of the property is not delivered Ten paise for every one hundred rupees or part thereof on the market value equal to the amount of consideration subject to a maximum of rupees twenty thousand but not less than rupees five hundred: [Provided that the duty paid on power of attorney under Articles 41(e) or 41(eb), as the case may be, is adjustable towards the duty payable on agreement for sale under Article 5(e) instrument of sale or transfer, as the case may be, executed - 4 - NC: 2025:KHC:11032 WP No. 5955 of 2018 between the same parties and in respect of the same property. 5. 5. The agreement in question even as taken note of by the trial Court do not provide any recital with regard to delivery of possession. Therefore the agreement would fall within the provisions of Article 5(e)(ii) of the Karnataka Stamp Act, 1957 which is also rightly taken note of by the trial Court. However while considering the requirement of payment of stamp duty the trial Court has not taken into consideration the rate at which the stamp duty is chargeable, which is 10 paisa for every Rs.100/- or part of it, subject to maximum of Rs.20,000/-. In that view of the matter since the trial Court has only considered the maximum stamp duty payable, as rightly pointed out by the learned counsel for petitioner, there is an error apparent on the face of the record requiring interference at the hands of this Court. Accordingly petition is allowed. Impugned order dated 02.02.2018 at Annexure-C is set aside. Matter is remitted to the trial Court to reconsider the same and pass orders in accordance with Section 33 of the - 5 - NC: 2025:KHC:11032 WP No. 5955 of 2018 Karnataka Stamp Act, 1957 since the document is sought to be impounded even before the same is produced in evidence and follow the course provided under the Act namely Section 39 of the Karnataka Stamp Act, 1957 if there is any deficiency of stamp duty. SD/- (M.G.S. KAMAL) JUDGE SBN List No.: 1 Sl No.: 14