- 1 - HC-KAR NC: 2025:KHC:31593 WP No. 22674 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 22674 OF 2025 (GM-ST/RN) BETWEEN: M/S INDUS VALLEY HOMES PRIVATE LIMITED NO. 6/A, 2ND FLOOR, "KABRA EXCELSIOR" 7TH MAIN, 1ST BLOCK, KORAMANGALA BENGALURU - 560034 REPRESENTED BY ITS DIRECTOR SRI SANTHOSH KUMAR SONI (COMPANIES ACT 1956). …PETITIONER (BY SRI. DARSHAN R.,ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF LAND REVENUE, REPRESENTED BY ITS SECRETARY, VIDHANASOUDHA, BENGALURU - 560001. 2. THE REGISTAR KARNATAKA APPELLATE TRIBUNAL 3RD FLOOR, MS BUILDING NEAR VIDHANA SOUDHA AMBEDKAR VEEDHI, Digitally signed by VANAMALA N Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:31593 WP No. 22674 of 2025 BENGALURU KARNATAKA - 560001. 3. THE DISTRICT REGISTRAR AND DEPUTY COMMISSIONER OF STAMPS SHIVAJINAGAR BENGALURU - 560051. 4. THE SUB-REGISTRAR ULSOOR, BENGALURU - 560008. 5. M/S SHOBHA INNER CITY TECHNO POLIS PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR, AUTHORISED SIGNATORY, SRI N B ASHOK KUMAR NO. E-106, SUNRISE CHAMBERS ULSOOR ROAD, BENGALURU - 560042. …RESPONDENTS (BY SRI.SHAMANTH NAIK., HCGP FOR R1, R3 & R4) THIS WP IS FILED UNDER ARTICLES 226 R/W ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION TO QUASH THE NOTICE DATED 01.07.2025 BEARING NO. DUS/HLS/IRF/46-A/01/2020-21/690 WHICH IS PRODUCED ANNEXURE- B; A WRIT OF CERTIORART OR ANY OTHER APPROPRIATE WRIT OF ORDER OR DIRECTION TO QUASH THE ORDER DATED 20.01.2020 TO THE EXTENT WHEREIN THE RESPONDENT NO. 2 HAS REMANDED THE MATTER FOR FRESH - 3 - HC-KAR NC: 2025:KHC:31593 WP No. 22674 of 2025 CONSIDERATION TO RESPONDENT NO. 3 WHICH HAS NO JURISDICTION TO INVOKE SECTION 46A OF KARNATAKA STAMPS ACT, 1957 AND SECTION 80A OF THE REGISTRATION ACT, 1908 (KARNATAKA AMENDMENT) WHICH IS PRODUCED AS ANNEXURE-A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the notice dated 01.07.2025 [Annexure-B] issued by the third respondent to show cause against the proceedings under Section 46A of the Karnataka Stamps Act, 1957 [for short, 'the Act']. The learned counsel for the petitioner proposes to contend that the third respondent will have no jurisdiction to initiate proceedings under Section 46A of the Act because custody of the original document is with the petitioner. However, the merits of this contention for disposal of the present petition is - 4 - HC-KAR NC: 2025:KHC:31593 WP No. 22674 of 2025 considered in the light of the fact that the show cause notice is after the Karnataka Appellate Tribunal [Tribunal] interfered at the petitioner's instance on an order under Section 46A of the Act restoring the proceedings for fresh consideration and the fact that the petitioner has not raised such grounds in the proceedings before the Tribunal. As this ground also could be urged before the third respondent for due consideration, subject to all just exceptions, the petition stands disposed of. Sd/- (B M SHYAM PRASAD) JUDGE AN/-