- 1 - HC-KAR NC: 2025:KHC:34463 WP No. 5884 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 5884 OF 2025 (GM-ST/RN) BETWEEN: SMT. GAYATHRI H ABOUT 65 YEARS, W/O SRI V SRINIVASA, RESIDING AT NO.55/6-1, OLD NO. 308, 20TH CROSS, 6TH BLOCK, JAYANAGAR, BENGALURU - 560 070. …PETITIONER (BY SRI. M.N.SRINIVAS., ADVOCATE) AND: 1. THE DISTRICT REGISTRAR JAYANAGAR REGISTRATION DISTRICT, BENGALURU - 560 011. 2. SUB-REGISTRAR JAYANAGAR, BENGALURU - 560 011. 3. STATE OF KARNATAKA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE …RESPONDENTS (BY SRI.RAHUL CARIAPPA., AGA) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:34463 WP No. 5884 of 2025 THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE ORDER DATED 30.10.2024 PASSED BY THE R-1 I.E DIST REGISTRAR, JAYANAGARA UNDER SECTION 45-A (2) OF THE KARNATAKA STAMP ACT 1957 VIDE ANNX-H AS ARBITRARY AND ILLEGAL; DIRECT THE RESPONDENT TO ACCEPTE THE SALE CONSIDERATION PAID BY THE PETITIONER VIDE SALE DEED DATED 14.08.2019 I.E ANNX-A AS THE CORRECT MARKED VALUE OF THE SCHEDULE PROPERTY IN INTEREST OF JUSTICE AND EQUITY AND ISSUE FURTHER DIRECTION TO THE RESPONDENT TO REFUND THE ADDL STAMP DUTY OF RS. 46,400/-PLUS CESS OF RS. 4600/- PLUS REGISTRATION FEE OF RS 9100/- AND THUS IN ALL THE SUM OF RS.60100/- PAID BY THE PLAINTIFF VIDE CHALLAN NO. CR 1224003000154128 AND CR 1224003000154332 DATED 16.12.2024 VIDE ANNX-J. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:34463 WP No. 5884 of 2025 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the first respondent's order dated 30.10.2024 [Annexure-H] under Section 45A[2] of the Karnataka Stamp Act, 1957 [for short, 'the Act']. The petitioner's essential case is that the transaction value is based on the assessment of a property built which is more than sixty two years old and the respondent has determined deficit stamp duty and registration fee assuming that the construction is only twenty years old. Sri M N Srinivas, the learned counsel for the petitioner, proposes to argue in support of the petitioner's grievance relying upon the afore, and Sri. Rahul Cariappa, a learned Additional Government Advocate, who is called upon to accept notice for the respondent, is heard. - 4 - HC-KAR NC: 2025:KHC:34463 WP No. 5884 of 2025 It cannot be gainsaid that the petitioner has a statutory remedy under Section 45A[3] of the Stamp Act and given the petitioner's grievance which would be within the factual matrix, this Court is of the opinion that the petitioner must avail statutory remedy. Therefore, the petition stands disposed of without prejudice to the petitioner's right to avail such remedy leaving open all questions to be considered. Sd/- (B M SHYAM PRASAD) JUDGE AN/-