- 1 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 08TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE E.S.INDIRESH WRIT PETITION NO.1356 OF 2021 (GM-ST/RN) BETWEEN: 1. MR ALEEMULLA KHAN @ MUSHTAQ PASHA S/O LATE MR. C M ABDUL SATTAR KHAN AGE ABOUT 71 YEARS RESIDING AT KHAN VILLA NO. 10 LEONARD LANE RICHMOND TOWN BENGALURU - 560025 REPRESENTED BY HIS GENERAL POWER OF ATTORNEY HOLDER PRESTIGE ESTATES PROJECTS LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE AT THE FALCON HOUSE NO.01 MAIN GUARD CROSS ROAD BENGALURU - 560001 REP BY ITS AUTHORIZED SIGNATORY MR. T. ARVIND PAI EXECUTIVE DIRECTOR. 2. PRESTIGE ESTATES PROJECTS LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT THE FALCON HOUSE NO.1 MAIN GUARD CROSS ROAD BENGALURU - 560001 Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. T. ARVIND PAI EXECUTIVE DIRECTOR. …PETITIONERS (BY SRI. GANAPATI NARAYAN HEGDE, SENIOR ADVOCATE FOR SRI. GEORGE JOSEPH, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY TO THE GOVERNMENT REVENUE DEPARTMENT ROOM NO.506 5TH FLOOR GATE NO 03 M S BUILDING BENGALURU - 560001. 2. MEMBER SECRETARY AND INSPECTOR GENERAL AND REGISTRATION IN CHARGE CVC KANDAYA BHAVAN 8TH FLOOR K G ROAD BENGALURU - 560001. 3. DISTRICT REGISTRAR, SHIVAJINAGAR 4TH FLOOR MONARCH CHAMBERS NO 122/2 INFANTRY ROAD SHIVAJINAGAR BENGALURU - 560001. 4. SUB-REGISTRAR SHIVAJINAGAR 3RD FLOOR MONARCH CHAMBERS - 3 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 NO.122/2 INFANTRY ROAD SHIVAJINAGAR BENGALURU - 560001. …RESPONDENTS (BY SRI. MAHANTESH SHETTAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR DATED 09.11.2020, ISSUED BY THE RESPONDENT NO.2 ANNEXURE-A; AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE E.S.INDIRESH ORAL ORDER 1. In this writ petition, petitioners are assailing the Circular dated 09.11.2020 (Annexure-A), communication dated 23.12.2020 in form IA of the Karnataka Stamp (Prevention of Undervaluation of Instruments) Rules, 1977, inter alia, sought for a direction to the respondents to register the sale deeds for - 4 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 the guest houses forming part of the Project "Prestige Augusta Golf Village", as per the guidelines provided in the Circular dated 06.03.2019(Annexure-H to the Writ Petition). 2. The relevant facts for adjudication of this Writ Petition are that, petitioner No.1 is the owner of the land in question and the land has been converted for non agricultural purposes. It is also stated in the writ petition that the petitioner No.1 has entrusted the land in question to the petitioner No.2, for developing the property into a golf course, along with ancillary facilities including construction of guest houses and a club house. The project is named as "Prestige Augusta Golf Village" project. It is also stated in the Writ Petition that the petitioner No.2 had made an application to the Bangalore Development Authority to establish the golf course and the said application was accepted by the respondent - Bangalore Development Authority. It is also stated that, as the construction of the villas as per the project was almost completed and as such, the petitioners herein were willing to sell some of the guest houses to the prospective buyers and in this regard, the petitioners have made an application to respondent No.3 as per the - 5 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 application dated 10.07.2018 (Annexure-G), requested the respondent No.3 for fixing Guideline Market Value in respect of the project of the petitioners herein. In furtherance of the same, the respondent No.2, vide Memorandum dated 06.03.2019 (Annexure-H), fixed the Guideline Market Value of Rs.30,000/- per sq. Mtr. with super built up area. Thereafter, the respondent No.2, vide Memorandum dated 29.03.2019(Annexure-J), withdrew the Memorandum dated 06.03.2019, and in furtherance/compliance of the same, respondent No.3 issued the revised Memorandum dated 12.11.2020 (Annexure-P) specifying that the Guideline Market Value for Prestige Augusta Golf Village Guest Houses is fixed at Rs.53,000/- per sq. Mtr. with super built-up area. Feeling aggrieved by the same, the petitioners have presented this Writ Petition. 3. I have heard Sri. Ganapati Narayan Hegde, learned Senior Counsel appearing on behalf of Sri. George Joseph, learned counsel for the petitioners and Sri. Mahantesh Shettar, learned Additional Government Advocate for the respondents. - 6 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 4. Learned Senior Counsel Sri. Ganapati Narayan Hegde, invited the attention of the Court to the Memorandum dated 06.03.2019 (Annexure-H), wherein the respondent No.2 has fixed the Guideline Market Value at Rs.30,000/- per sq. Mtr. including the super built up area, however, arbitrarily the said Memorandum dated 06.03.2019 was withdrawn by respondent No.2 by issuing Memorandum dated 29.03.2019, based on the allegation that the petitioners herein are selling the villas at higher market value as noted from the website, and accordingly, it is argued by the learned Senior Counsel that there is no basis for the respondent Nos.2 and 3 to revise the Memorandum dated 06.03.2019 and therefore it is contended that, the Circular at Annexure-A requires to be quashed in this Writ Petition. It is also argued by the learned Senior Counsel for the petitioners by referring to Annexure-P wherein the respondent No.2 has arbitrarily increased 25% with regard to sale deeds which have already been executed in favour of some of the villas sold by the petitioners herein and therefore, it is contended by the learned Senior Counsel that the impugned order at Annexure-A as well as the revision of the Guideline - 7 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 Market Value as per Annexure-P, requires to be quashed by this Court. 5. Per contra, learned Additional Government Advocate argued by supporting Annexure-A that, though fixation of Guideline Market Value has been made as per Annexure-H, however, taking into consideration the various aspects including the fact that the petitioners herein were selling villas on the higher market value, and as such, revised Memorandum (Annexure-P) has been passed by respondent - authorities taking into consideration the super built up area including the car parking. By referring to para 5 of the statement of objections, learned Additional Government Advocate sought for dismissal of the Writ Petition. 6. In the light of the submissions made by the learned counsel appearing for the parties, on careful consideration of the factual aspects, it is not in dispute that petitioner No.1 herein is owner of the land in question and that the project for construction of villas has been made with the aid of petitioner No.2. It is also not in dispute that the petitioners herein have made an application to respondent No.3 for fixing the Guideline - 8 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 Market Value in respect of the project of the petitioners and in furtherance of the same, the respondent No.2, by Memorandum dated 06.03.2019 (Annexure-H), has notified that the Guideline Market Value per villa would be Rs.30,000/- per Sq. Mtr. with super built up area. Thereafter, the said Memorandum dated 06.03.2019 was withdrawn by the respondent No.2 as per Annexure-J, based on the information notified in the website that petitioners herein are selling the villas for higher market value and subsequently, the revised Memorandum was issued by respondent No.3 as per Annexure- P, enhancing the Guideline Market Value from Rs.30,000/- to Rs.53,000/- per Sq. Mtr. including the super built up area. 7. Having taken note of the reasons assigned by the respondent No.3 at Annexure-P, and by considering the provisions contained under the Karnataka Stamp Act, 1957 and the Karnataka Stamp (Prevention of Undervaluation of Instruments) Rules, 1977 made thereunder, it is arbitrary in nature as there is no application of mind by respondent No.3 in revising the Guideline Market Value of the property in question. It is also to be noted that in the event of any revision of the - 9 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 Guideline Market Value has to be made by the respondent - authority, same should be made in compliance of the provisions contained under the aforesaid Stamp Act and the Rules. In that view of the matter, I find force in the submission made by the learned Senior Counsel for the petitioners and therefore, it is just and reasonable to remand the matter to respondent No.2 to reconsider the issue afresh by looking into the provisions contained under the aforesaid Stamp Act as well as the Rules made thereunder. 8. In that view of the matter, the Writ Petition is allowed. The impugned Circular dated 09.11.2020 (Annexure-A) issued by respondent No.2, the Memorandum / Circular dated 12.11.2020 (Annexure-P) issued by respondent No.3, the communication dated 23.12.2020 (Annexure-D) in form IA of the Karnataka Stamp (Prevention of Undervaluation of Instruments) Rules, 1977, issued by respondent No.4, are hereby quashed. 9. The matter is remanded to respondent No.2 herein. It is also to be noted that, in the event of any registration that has been made pursuant to the issuance of the Memorandum dated - 10 - HC-KAR NC: 2025:KHC:39616 WP No. 1356 of 2021 06.03.2019 (Annexure-H), which is more than the Guideline Market Value that has been fixed by respondent No.2 so also above the consideration specified in the respective sale deeds, and in the event if such stamp duty has been paid by respective purchasers of villas in excess, same has to be refunded to them, in accordance with law. 10. It is also to be noted that, in view of remanding the matter to respondent No.2 for re-consideration, I am of the view that, respondent No.2 shall consider the grievance of the petitioners as stated above and also provide personal hearing to the representatives of the petitioners and thereafter, take decision in the matter, in accordance with law, within four months from the date of receipt of certified copy of this Order. SD/- (E.S.INDIRESH) JUDGE sac List No.: 1 Sl No.: 51