- 1 - HC-KAR NC: 2026:KHC:33358 WP No. 17109 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 17109 OF 2026 (GM-ST/RN) BETWEEN: 1. SRI. HEMANTH K.P. S/O PUTTASWAMYGOWDA, AGED ABOUT 44 YEARS, R/AT NO.141, KAMBADAHALLI, NAGAMANGALA TALUK, MANDYA DISTRICT - 571 416 2. SRI. JAGADISH.G S/O GOPALAPPA, AGED ABOUT 46 YEARS, R/AT NO.68, BETTANAPALYA, ROMOHALLI POST, BENGALURU - 560 060. …PETITIONERS (BY SRI. PRAVEEN HEGDE, ADVOCATE) AND: 1. THE HON'BLE REGIONAL COMMISSIONER BMTC BUILDING, 2ND FLOOR, NEAR SHANTHINAGAR BUS STOP, KH ROAD, SHANTHINAGAR, BANGALORE - 560 027. 2. THE DISTRICT REGISTRAR/ DEPUTY COMMISSIONER, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:33358 WP No. 17109 of 2026 RAJAJINAGAR STAMP-REGISTRATION DISTRICT, NO.3, LEELA ACREAD, 3RD FLOOR, BEHIND BDA COMPLEX, 2ND STAGE, 3RD BLOCK, NAGARABHAVI, BENGALURU - 560 072. 3. THE SENIOR SUB-REGISTRAR, YESHWANTHAPURA SUB REGISTRAR OFFICE, YESHVANTHAPURA, BENGALURU - 560 058. …RESPONDENTS (BY SRI. MOHAMMED JAFFAR SHAH, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. SET ASIDE THE ORDER PASSED BY THE 1 RESPONDENT DATED 04.04.2026 IN CASE NO.STP(APPEAL)/01/2026 ABOUT STAMP DUTY PAID IN GUNTAS THE IMPUGNED ORDER UNDER THIS WRIT WHICH IS APPENDED AS ANNEXURE-E AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned Additional Government Advocate accepts notice for respondent Nos.1 to 3. 2. Petitioners are before this Court seeking for the following reliefs: a. Set aside the final order passed by the Hon'ble Regional Commissioner, Bangalore 1st - 3 - HC-KAR NC: 2026:KHC:33358 WP No. 17109 of 2026 Respondent dated 04.04.2026 in case STP(Appeal)/01/2026 about stamp Duty paid in Guntas the impugned order under this writ which is appended as Final order in Case No STP(Appeal)/01/2026 dated 04.04.2026, Annexure-E b. Consequently Set aside the final order of the District Registrar/ Deputy Commissioner/ 2nd Respondent dated 31.07.2025 in case No.46- Α/Υ/08/2024-25 about stamp Duty paid in Guntas the impugned order under this writ which is appended as Final order in Case No 46- AY/08/2024-25 dated 31.07.2025, Annexure-D c. Direct the Respondent Authorities to re- evaluate the market value of the property in question by considering all relevant factors, including the Present condition and till today land being left un-developed and to adjust the stamp duty assessment accordingly by considering the statement of objections filed by this petitioner before the 1st Respondent. The Objections appended at Annexure-C. d. Declare that the guideline value taken into consideration by the Sub-Registrar in Annexure- D dated 31.07.2025 is outdated and does not reflect the current market conditions, and that the actual market value as negotiated and agreed upon by the parties should be recognized for the purpose of stamp duty assessment i.e. the sale consideration shows in the sale deed vide Document No.\YPR-1- 08328/2022-23 in the office of Senior Sub-Rego Rajajinagar (Yeshwanthpur), Bengaluru, as Per Annexure-A e. Award costs of this Writ petition to the petitioner. - 4 - HC-KAR NC: 2026:KHC:33358 WP No. 17109 of 2026 3. After arguing for sometime, learned counsel for the petitioners submits that he would comply with Section 45A of the Karnataka Stamp Act, 1957 (for short, "Act") and deposit 50% within four weeks from today, i.e., on or before 31.07.2026. 4. If the said deposit is made, the respondents are directed to consider the appeal filed by the petitioners after compliance has been made in terms of Section 45A of the Act, and proceed with the matter in accordance with law. 5. With above observation the petition stands disposed. SD/- (SURAJ GOVINDARAJ) JUDGE GJM List No.: 1 Sl No.: 4