- 1 - HC-KAR NC: 2025:KHC:25968 WP No. 9049 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 9049 OF 2025 (GM-CPC) BETWEEN: SRI. SYED RIYAZ G, S/O LATE SRI SYED ABDUL KAREEM SAAB, AGED ABOUT 67 YEARS, RESIDING AT NO. 410, 2ND CROSS, ARAKERE, OPPOSITE NEW NOBLE SCHOOL, LAKSHMI LAYOUT, BENGALURU SOUTH, BENGALURU - 560 076. …PETITIONER (BY SRI. ARUN K.S, ADVOCATE) AND: SRI SHANKAR KARIYAPPA GOWDA, S/O KARIYAPPA GOWDA, AGED ABOUT 60 YEARS, RESIDING AT BAASI VILLAGE, BANAVASI HOBLI, SIRASI TALUK, UTTARA KANNADA DISTRICT. …RESPONDENT THIS WP IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE IMPUGNED ORDER DATED 02.12.2024 THEREBY DIRECTING THE PLAINTIFF/PETITIONER HEREIN TO PAY DEFICIT STAMP DUTY ON AGREEMENT OF SALE DTD 21.03.2023 VIDE ANNX-D IN OS NO. 13/24 ON THE FILE OF SENIOR CIVIL JUDGE, JMFC, SORABA. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:25968 WP No. 9049 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: "1. Issue a Writ, order or direction in the nature of a Writ of Certiorari to quash the impugned order dated 02.12.2024 thereby directing the Plaintiff/Petitioner herein to pay deficit stamp duty on agreement of sale dated 21.03.2023 vide ANNEXURE-D, in O.S.No.13/2024 on the file of Senior Civil Judge and JMFC, Soraba. 2. Pass such other order/orders as this Hon'ble Court deems fit, in the facts and circumstances of the case, including an order as to costs, in the interest of justice." 2. Heard Shri Arun K.S., learned counsel appearing for the petitioner. 3. The petitioner is the plaintiff, institutes a suit for specific performance in O.S.No.13/2024 for the return of the amount, that was the subject matter of the agreement of sale. The respondent files his written statement. The concerned Court passes an order directing the plaintiff wherein to pay the deficit stamp duty on agreement of sale dated 21.03.2023. - 3 - HC-KAR NC: 2025:KHC:25968 WP No. 9049 of 2025 4. The learned counsel appearing for the petitioner and the respondent in unison would submit that the concerned Court has erred in passing the impugned order, as all the agreements of sale are not taken into consideration and the calculation of Court fee is also erroneous. The concerned Court has ordered as follows: "Heard Sri MVD advocate for defendant on payment of duty and penalty on the agreement of sale dated 21.03.2023. Perused, the agreement to sale dated 21.03.2023. It is the case of the plaintiff that the defendant has offered to sale the land bearing RS No.60/1 measuring 2 acres situated at Tekkuru Village, Soraba Taluk in his favour for a consideration of Rs.1,10,40,000/-, the defendant has received an advance amount of Rs.2,40,000/- in cash, Rs.8,00,000/- by cheque on 24.03.2023 and agreed to receive Rs.30,00,000/- on 10.04.2023 and balance of Rs.17,00,000/- would be paid within a period of 3 months from the date of agreement and executed the sale agreement dated 21.03.2023 on stamp paper of Rs.500/- instead of stamp paper of Rs.20,000/- hence, plaintiff has to pay deficit stamp duty of Rs.19,500/- plus 10 times penalty in total Rs.2,14,500/-. For payment of stamp duty and penalty by 10.12.2024." In the light of the said submission of both the learned counsel appearing for the petitioner and the respondent, the matter would require reconsideration at the hands of the concerned Court. - 4 - HC-KAR NC: 2025:KHC:25968 WP No. 9049 of 2025 5. For the aforesaid reasons, the following: ORDER i) Writ petition is allowed. ii) The impugned order dated 02.12.2024 stands quashed. iii) The matter is remitted back to the concerned Court to pass orders, afresh taking into consideration all the agreements of sale and drawing appropriate stamp duty to be paid on those agreements, if any, in accordance with law. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE JY List No.: 1 Sl No.: 33 CT: BHK