- 1 - HC-KAR CNR: KAHC010198832026 NC: 2026:KHC:43352 RP No. 132 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL REVIEW PETITION NO. 132 OF 2026 BETWEEN: 1. THE STATE OF KARNATAKA REP. BY PRL. SECRETARY TO GOVERNMENT, DEPARTMENT OF PWD PORTS INLAND WATER TRANSPORT, VIKASA SOUDHA, BENGALURU 560 001. 2. THE CHIEF EXECUTIVE ENGINEER, NATIONAL HIGHWAYS PWD DEPARTMENT, K.R.CIRCLE, BENGALURU-560001. 3. THE EXECUTIVE ENGINEER, NATIONAL HIGHWAYS DIVISION, CHITRADURGA-577501. 4. THE DISTRICT REGISTRAR, CHITRADURGA, DCRM COMPLEX, 1ST FLOOR, APMC YARD ROAD, CHITRADURGA-577 501 …PETITIONERS (BY SRI. MAHANTESH SHETTAR, AGA) AND: Digitally signed by ANNAPURNA G Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010198832026 NC: 2026:KHC:43352 RP No. 132 of 2026 1. M/S. MADHU CONSTRUCTION PWD CLASS I CONTRACTOR, NO.9/18, 2ND CROSS, GANDHINAGAR, BELLARY-583101, DISTRICT BALLARI, REPRESENTED BY ITS MANAGING PARTNER, BASAVARAJ S/O. LINGANNA AGED ABOUT 45 YEARS, R/AT NO.9/18, 2ND CROSS, GANDHINAGAR, BELLARY-583101, DISTRICT-BALLARY. …RESPONDENT THIS REVIEW PETITION FILED UNDER ORDER 47 RULE 1 OF CPC 1908, PRAYING TO REVIEW / SET ASIDE THE ORDER DATED 30.05.2024 PASSED IN WRIT PETITION NO. 397/2017(GM ST/RN), A COPY OF THE SAME IS PRODUCED AS ANNEXURE A AND REHEAR THE MATTER, IN THE INTEREST OF JUSTICE AND EQUITY AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER Heard the arguments of the learned Additional Government Advocate. - 3 - HC-KAR CNR: KAHC010198832026 NC: 2026:KHC:43352 RP No. 132 of 2026 2. The only ground urged in this review petition is with respect to the non-application of provisions of Section 46A of the Karnataka Stamp Act, 1957 (hereinafter referred to as ‘the Act of 1957’). 3. The learned Additional Government Advocate, referring to the proviso to subsection (1) of Section 46A of the Act of 1957, contends that the period of limitation which was 'five years' for the purpose of the recovery of stamp duty, which was not levied, has to be read as "ten years". 4. However, a close perusal of the proviso indicates that period of "ten years" is required to be substituted for the words 'five years' only where the non- payment of stamp duty was due to the reason of fraud, collusion, willful misstatement or suppression of facts or contravention of any provisions of the Act or the Rules with an intent to evade the payment of duty, which does not appear to be the case in this matter. - 4 - HC-KAR CNR: KAHC010198832026 NC: 2026:KHC:43352 RP No. 132 of 2026 4. As regard to other contention of agreement providing right to recover and forfeit the amount, paragraph No.8 of the order passed in the writ petition has already dealt with the said aspect. The said ground cannot be re-agitated, as grounds on the merits of the case cannot be permitted to be agitated. 5. Furthermore, a writ appeal is stated to have been filed by the State in W.A.No.1860/2025, which has resulted in dismissal on 03.12.2025. In that view of the matter, no grounds are made out warranting interference under review jurisdiction. 6. Accordingly, the Review Petition is dismissed. Sd/- (M.G.S. KAMAL) JUDGE SKS