- 1 - HC-KAR NC: 2025:KHC:51140 WP No. 50867 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE E.S.INDIRESH WRIT PETITION NO. 50867 OF 2018 (GM-ST/RN) BETWEEN: 1. M/S HRC VENTURES (BANGALORE) PVT LTD A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT: NO.207,MOTA CHAMBERS NO.9, CUNNINGHAM ROAD BENGALURU-560052 REPRESENTEDBY IS MANAGING DIRECTOR MR. C. VINOD KUMAR. …PETITIONER (BY SRI. A KESHAVA BHAT .,ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER (REGISTRATION) AND DISTRICT REGISTRAR GANDHINAGAR REGISTATION DISTRICT NO.17, MARUTI PLAZA, 2ND MAIN ROAD, VYALIKAVAL EXTENSION, BENGALURU-560 003. 2. THE SUB REGISTRAR GANGANAGARA NO.70, 1ST FLOOR, Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:51140 WP No. 50867 of 2018 5TH MAIN ROAD, GANANAGAR R.T.NAGAR BENGALURU-560032. …RESPONDENTS (BY SRI. MANJUNATH B., AGA ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER MADE THEREIN DATED 24.01.2018 PASSED BY THE KARNATAKA APPELLATE TRIBUNAL IN APPEAL NO.775/2016 CONFIRMING THE ORDER DATED 05.07.2016, IN PROCEEDING PASSED BY THE DEPUTY COMMISSIONER (REGISTRATION) AND DISTRICT REGISTRAR, GANDHINAGAR REGISTRATION DISTRICT, NO.17, MARUTI PLAZA, 2ND MAIN ROAD, VYALIKAVAL EXTENSION, BENGALURU VIDE ANNX-A & B; AND ETC. THIS PETITION, COMING ON FOR FURTHER HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE E.S.INDIRESH ORAL ORDER Heard learned counsel appearing for the parties. In this writ petition, the petitioner is assailing the order dated 24.01.2018 passed by the Karnataka Appellate Tribunal - 3 - HC-KAR NC: 2025:KHC:51140 WP No. 50867 of 2018 in Appeal No.775/2016 confirming the order dated 05.07.2016 in proceedings No.46-A/GNR/23/2014-15 passed by respondent No.1. Having taken note of the grounds urged in the writ petition and the language employed under Article 5(f) of the Karnataka Stamp Act, 1957, wherein it provides for payment of stamp duty in respect of the development of immoveable property or a portion thereof, the respondent - authority ought to have collected the stamp duty payable by the petitioner in terms of Article 5(f) of the Stamp Act and in that view of the matter, I am of the view that, both the authorities have committed an error in arriving at the conclusion that petitioner has to pay excess stamp duty and accordingly, direction issued to the petitioner to pay excess stamp duty is arbitrary and liable to be interfered with in this petition. Accordingly, I pass the following: ORDER (i) The writ petition is allowed. - 4 - HC-KAR NC: 2025:KHC:51140 WP No. 50867 of 2018 (ii) The order dated 24.01.2018 in Appeal No.775/2016 on the file of the Karnataka Appellate Tribunal produced at Annexure-A and the order dated 05.07.2016 passed by the Deputy Commissioner (Registration) and District Registrar produced at Annexure-B are hereby quashed and the matter is remitted to the Deputy Commissioner (Registration) and District Registrar - second respondent herein, to rehear the petitioner afresh and take decision in the matter in terms of the observation made above and thereafter fix the stamp duty payable in respect of the sale deed presented by the petitioner before respondent No.2. (iii) It is also made clear that, based on the conclusion that may be taken by the respondent No.2, petitioner is entitled for refund of excess stamp duty if any, collected by the said authority, in accordance with law. SD/- (E.S.INDIRESH) JUDGE SAC List No.: 1 Sl No.: 49