- 1 - HC-KAR NC: 2025:KHC:33595 WP No. 20037 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 20037 OF 2025 (GM-ST/RN) BETWEEN: 1. MR.RAVINDRA KUMAR AGED ABOUT 59 YEARS S/O MAHABALA SHETTY, NEERE VILLAGE, KARKALA TALUK, UDUPI DISTRICT-574102. 2. SMT. AMBA SHEDTHI AGED ABOUT 77 YEARS D/O MAHABALA SHETTY NEERE VILLAGE, KARKALA TALUK, UDUPI DISTRICT-574102. 3. SMT RAMANI SHEDTHI AGED ABOUT 75 YEARS D/O MAHABALA SHETTY NEERE VILLAGE, KARKALA TALUK, UDUPI DISTRICT-574102. 4. SMT RATHI SHEDTHI AGED ABOUT 69 YEARS D/O MAHABALA SHETTY NEERE VILLAGE, KARKALA TALUK, UDUPI DISTRICT-574102. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:33595 WP No. 20037 of 2025 5. SMT SUMATHI SHANKAR SHETTY AGED ABOUT 67 YEARS D/O MAHABALA SHETTY NEERE VILLAGE, KARKALA TALUK, UDUPI DISTRICT-574102. 6. SMT VINODA R SHETTY AGED ABOUT 64 YEARS D/O MAHABALA SHETTY NEERE VILLAGE, KARKALA TALUK, UDUPI DISTRICT-574102. 7. SRI RATHNAKAR MAHABAL SHETTY AGED ABOUT 76 YEARS S/O MAHABALA SHETTY NEERE VILLAGE, KARKALA TALUK, UDUPI DISTRICT-574102. …PETITIONERS (BY SRI. DEEPAK S SHETTY.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF STAMPS AND REGISTRATION 8TH FLOOR, KANDAYA BHAVAN, KEMPEGOWDA ROAD, DOLLAR SCHEME COLONY, 1ST STAGE, BTM LAYOUT, BENGALURU, KARNATAKA-560009. - 3 - HC-KAR NC: 2025:KHC:33595 WP No. 20037 of 2025 2. THE REGIONAL COMMISSIONER MYSORE DIVISION, MYSORE-570005. 3. THE SUB-REGISTRAR KARKALA, KARKALA TALUK, UDUPI DISTRICT-574102. 4. THE DEPUTY REGISTRAR AND DEPUTY COMMISSIONER OF STAMPS, UDUPI DISTRICT-574102. …RESPONDENTS (BY SMT. NAVYA SHEKHAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI AND QUASH THE ORDER DATED 14.01.2022 RA/STP/CR/03/2021-22 THE ORDER PASSED BY THE REGIONAL COMMISSIONER, MYSURU DIVISSION AND APPELLATE AUTHORITY MYSORE- RESPONDENT NO2, THE DOCUMENT PRODUCED AT ANNEXURE -A; II. ISSUE A WRIT OF CERTIORARI AND QUASH THE ORDER DATED 24-09-2020, PASSED IN KARKALA /STP/46A/80A/1/2020-21, DOCUMENT NO 417/2017-18, PASSED BY THE LEARNED 4TH RESPONDENT, THE DOCUMENT PRODUCED ANNEXURE-B. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 4 - HC-KAR NC: 2025:KHC:33595 WP No. 20037 of 2025 ORAL ORDER The petitioners are aggrieved by the fourth respondent's order dated 14.01.2022, and the fourth respondent by this order has refused to entertain the petitioners' appeal observing that the petitioners appeal must be with the Karnataka Appellate Tribunal [for short, 'the Tribunal'] as contemplated under Section 46A[3] of the Karnataka Stamp Act, 1957 [for short, 'the Act']. 2. Mr. Deepak S Shetty, the learned counsel for the petitioners, submits that this Court must interfere because the petitioners have rightly invoked Section 45A[5] of the Act calling in question the original order. Ms. Navya Shekhar, a learned Additional Government Advocate, who is called upon to accept notice for the respondents, is heard for final disposal. 3. The undisputed facts are that the documents presented by the petitioners for - 5 - HC-KAR NC: 2025:KHC:33595 WP No. 20037 of 2025 registration under the Registration Act, 1908 is registered by the concerned Sub-Registrar raising no question about the sufficiency of the stamp duty and that the proceedings are started only after ascertaining in the audit proceedings that the proper stamp duty is not offered. These undisputed facts will show that the decision to call upon the petitioners to pay deficit stamp duty and registration fee is not under Section 45A but is under 46A of the Act. 4. In which event, this Court cannot take any exception with the fourth respondent opining that the petitioners’ remedy must be under Section 46A [3] of the Act with the Tribunal. Therefore, the petition must be disposed of with liberty to the petitioners to avail their remedy with the Tribunal but subject to all just exceptions. At this stage, Sri Deepak S Shetty submits that the petitioners have deposited 50% of the amount in demand and the petitioners must have the advantage of this deposit in - 6 - HC-KAR NC: 2025:KHC:33595 WP No. 20037 of 2025 the appeal that they can file in exercise of their remedy under Section 46A[3] of the Act. These submissions are considered, and this Court opines that is also an aspect that must be considered by the Tribunal but ensuring that the petitioners are not called upon twice to pay the same amount. The petition stands disposed of in the afore terms. SD/- (B M SHYAM PRASAD) JUDGE AN/-