- 1 - HC-KAR NC: 2026:KHC:33271 WP No. 25249 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 25249 OF 2023 (GM-RES) BETWEEN: SRI BHASKAR S CHOUR S/O LATE SIDRAMAPPA CHOUR AGED ABOUT 57 YEARS, WORKING AS SUB REGISTRAR, BTM LAYOUT, JAYANAGAR REGISTRATION DISTRICT BANGALORE-560 076. …PETITIONER (BY SRI. SATISH K.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF REVENUE, (STAMPS AND REGISTRATION), REPRESENTED BY ITS PRINCIPAL SECRETARY, M S BUILDING BENGALURU-560 001. 2. THE INSPECTOR GENERAL OF REGISTRATION AND STAMPS 8TH FLOOR, KANDAYA BHAVAN, K G ROAD BENGALURU-560 009. 3. THE DISTRICT REGISTRAR SHIVAJINAGAR REGISTRATION DISTRICT INFANTRY ROAD BANGALORE-560 001 …RESPONDENTS (BY SRI. MAHANTESH SHETTAR, AGA FOR R1) Digitally signed by SUMA B N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:33271 WP No. 25249 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO CALL FOR RECORDS FROM RESPONDENTS IN RESPECT OF THE IMPUGNED ORDER/COMMUNICATION DATED 27.10.2023 ANNEXURE-N AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER Petitioner, being aggrieved by the impugned order/communication dated 27.10.2023 issued by the respondent No.1 at Annexure-N is before this Court seeking following reliefs: ''a) CALL for records from Respondents in respect of the impugned Order/communication dated 27/10/2023 (Annexure-N); b) ISSUE WRIT OR ORDER quashing the impugned Order/communication dated 27/10/2023 bearing No.KamE- MSE2/21/2023 issued by the 1st Respondent (Annexure-N) and all further proceedings taken pursuant thereto, in the interest of justice and equity; c) PASS any such other Order in the facts and circumstances of the case, including the cost of the Writ Petition, in the interest of justice and equity.'' 2. The impugned communication is issued to initiate criminal proceedings against the petitioner on the allegation of certain omission and commission by the petitioner while he was working as Sub-Registrar, Jala, resulting in collection of deficit stamp duty in excess of Rs.20 Crores. 3. Learned counsel for the petitioner submits that the communication at Annexure-N dated 27.10.2023 issued by the - 3 - HC-KAR NC: 2026:KHC:33271 WP No. 25249 of 2023 Principal Secretary, Revenue Department to the Government of Karnataka directing the Inspector General of Registration and Commissioner of Stamps (IGR) to initiate criminal proceedings against the petitioner herein on the allegation of he causing loss to the public exchequer in not collecting the stamp duty in excess of Rs.20 Crores and to submit the Action Taken Report, is unjustified. He submits though the impugned communication refers to a letter dated 02.05.2023 that was forwarded by the IGR, the contents and the reasons assigned in the said communication have not been taken note of. 4. He submits that the statute provides exemption of initiation of any criminal proceedings in the case, if the officer found to have discharged the duties in good-faith. That the transaction impugned in the subject matter of the proceedings is one time registration of an instrument, which is a General Power of Attorney within the family. Therefore, the aspect of good-faith contemplated under Rule 224 of the Karnataka Registration Rules, 1965 ought to have been invoked, which is absent in the impugned communication. 5. Heard and perused the records. 6. Annexure-N is a direction issued by the Principal Secretary, Revenue Department to the Government of Karnataka directing the - 4 - HC-KAR NC: 2026:KHC:33271 WP No. 25249 of 2023 Inspector General of Registration and Commissioner of Stamps (IGR), opining that there is no impediment in initiating the criminal proceedings against the petitioner for his alleged dereliction of duty in collecting the stamp duty and thereby causing loss to the public exchequer. 7. Though the said communication refers to letter dated 02.05.2023 issued by the IGR, there appears to be no reference to the contents of the said letter. 8. Learned counsel for the petitioner submits copy of the said letter dated 02.05.2023. 9. After referring to various provisions of the Karnataka Registration Act and Rules, concluding portion of the said letter reads as under: "ಈ ೕ ೊರ ೆ ಸಾ ಶುಲಗಳನು ವಸೂಾಸುವ ಪಕರಣಗಳ ಾವಜ ಕ ೆಕಪತ ¸À«ÄwAiÀÄ°è ¢£ÁAPÀ 07.03.2023 gÀAzÀÄ £ÀqÉzÀ ¸À¨sÉAiÀÄ°è ¸ÀzÀj ¥ÀæPÀgÀtPÉÌ ¸ÀA§A¢ü¹zÀ ಉಪ#ೋಂದ&ಾ'ಾ ರವರ (ರುದ) *+ನ, -ಕದ./ 0ಾಖಸಲು ಸೂ23ದು., ಸದ ಪಕರಣದ ಇಾ5ಾ (6ಾರ&ೆ ನ7ೆಯು9ರುವ ಹಂತದ ;ೕ <ಾಸ= ಎ? 6ೌರ, ಉಪ#ೋಂದ&ಾ'ಾ /ೕೆ *+ನ, -ಕದ./ ಹೂಡುವ ಕುತು ಯಮಗಳ ಅವಾಶ ಇ0ೆDೕ ಎಂಬ ಬFೆG ಸHಷJ ೆ ಇಲ0ೇ ಇರುವKದಂದ 3ಬLಂM ಮತು9 ಆಡOತ ಸುPಾರ&ೆ ಇಾ5ೆ(DPAR) ಂದ ಸಲQೆ ಪ7ೆಯಬಹುದು Qಾಗೂ ಈ ೕ ಅRS ಆTೇಪ&ೆಗಳ /ೕೆ *+ನ, -ಕದ./ ಹೂಡು9ರುವKದು ಪಪಥಮVಾW ಆಗು9ರುವKದಂದ ಸಾರMಂದ Qಾಗೂ XಾನY ಸ2ವರ ಅನು-ೕದ#ೆ ಪ7ೆಯZೇೆಂದು (ನಂಸು ಾ9 ೋರಾW0ೆ". - 5 - HC-KAR NC: 2026:KHC:33271 WP No. 25249 of 2023 10. The impugned communication at Annexure-N does not appear to have looked into this suggestion/recommendation made by the IGR. 11. In that view of the matter, following: ORDER (i) Petition is disposed of. (ii) Impugned communicated as per Annexure-N dated 27.10.2023 is hereby quashed. (iii) Matter is remitted to the respondent No.1-Principal Secretary, Revenue Department to the Government of Karnataka to reconsider the contents of letter dated 02.05.2023 and thereafter pass appropriate orders in the matter, more particularly, paragraph No.5 extracted hereinabove. Sd/- (M.G.S. KAMAL) JUDGE RL List No.: 1 Sl No.: 11