- 1 - HC-KAR CNR: KAHC010699632025 NC: 2026:KHC:51271 WP No. 32794 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B.PRAMOD WRIT PETITION NO.32794 OF 2025 (GM-ST/RN) BETWEEN: MRS. GOURI NADAGOUDA W/O. MR. CHANDRA BHUPAL NADAGOUDA AGED ABOUT 44 YEARS R/AT HOUSE NO.309 BLOCK NO.21-A, RAJAMAHAL VILAS 2ND STAGE EXTENSION BENGALURU-560 094 …PETITIONER (BY SMT. RUPA RON, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY DEPARTMENT OF REVENUE M.S. BUILDING, AMBEDKAR VEEDHI BENGALURU-560 001 2. SECRETARY TO GOVERNMENT DEPARTMENT OF STAMPS AND REGISTRATION VIDHANA SOUDHA BENGALURU-560 001 3. THE INSPECTOR GENERAL OF REGISTRATION AND COMMISSIONER OF STAMPS OFFICE OF COMMISSIONER OF STAMPS Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010699632025 NC: 2026:KHC:51271 WP No. 32794 of 2025 8TH FLOOR, REVENUE BUILDING k. G. ROAD BENGALURU-560 009 …RESPONDENTS (BY SRI MAHANTESH SHETTY, A.G.A., FOR R-1 TO R-3) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED COMMUNICATION DATED 25.03.2025 BEARING NO.STP/49/2024-25/E-41876 ISSUED BY THE RESPONDENT NO.3 AT ANNEXURE-A AND CONSEQUENTLY, DIRECT THE RESPONDENTS TO REFUND THE SUM OF RS.46,20,600/- (RUPEES FORTY SIX LAKHS TWENTY THOUSAND AND SIX HUNDRED ONLY) PAID BY THE PETITIONER TOWARDS STAMP DUTIES AND REGISTRATION CHARGES. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B.PRAMOD ORAL ORDER Petitioner has challenged the validity of Endorsement dated 25.03.2025, bearing No. STP/49/2024-25/E-41876 at Annexure-A wherein, respondent No.3 has refused to refund stamp duty. 2. It is the case of the petitioner that petitioner's land was acquired for Munirabad-Mehaboobnagar Railway - 3 - HC-KAR CNR: KAHC010699632025 NC: 2026:KHC:51271 WP No. 32794 of 2025 Project, by Munirabad-Mehaboobnagar Railway Line Commissioner and the petitioner has received Rs.7,77,67,720/- (Rupees Seven Crore Seventy Seven Lakh Sixty Seven Thousand and Seven Hundred Twenty only) as compensation for acquisition of 02-15 Acres of land situated at Sultanapur Village, Jawalagera in Sindanoor Taluk, vide award dated 29.08.2023. 2.1 Petitioner and her husband purchased house at Bengaluru for a sum of Rs.7,00,00,000/- (Rupees Seven Crores only) vide a registered Sale Deed dated 02.12.2023 utilizing the compensation amount received. At the time of registration of the Sale Deed dated 02.12.2023, petitioner had paid stamp duty of Rs.39,20,000/- (Rupees Thirty Nine Lakh and Twenty Thousand only) and registration charges of Rs.7,00,600/- (Rupees Seven Lakh and Six Hundred only), in all Rs.46,20,600/- (Rupees Forty Six Lakh Twenty Thousand and Six Hundred only) towards stamp duty and registration charges. - 4 - HC-KAR CNR: KAHC010699632025 NC: 2026:KHC:51271 WP No. 32794 of 2025 2.2 At the time of registration of the Sale Deed, the petitioner was not aware that the properties purchased out of the compensation amount were exempt from payment of stamp duty and registration charges. Accordingly, the petitioner paid the requisite stamp duty and registration charges. Subsequently, upon becoming aware of the exemption provided under the Circular dated 10.02.2016 at Annexure-D, the petitioner submitted a representation dated 23.08.2024 to respondent No.3 seeking refund of the stamp duty and registration fee paid by her. 3. Learned counsel for the petitioner submits that the representation dated 23.08.2024 was considered and rejected by impugned endorsement and the petitioner submits that respondent No.3 has not properly considered the request of the petitioner in consonance with the Circular dated 10.02.2016 vide Annexure-D and hence, she is seeking for a direction to the third respondent to consider her request strictly in accordance with the - 5 - HC-KAR CNR: KAHC010699632025 NC: 2026:KHC:51271 WP No. 32794 of 2025 Circular dated 10.02.2016 - Annexure-G and refund the applicable amount to her within a reasonable time. 4. Per contra, learned AGA appearing for the respondent - State submits that they have considered the representation of the petitioner and issued the impugned Endorsement and it is in order. 5. A perusal of the Circular dated 10.02.2016 wherein paragraph No.3 reads as under: "3) ೈತರು ಅಥ ಾ ೈತರಲದವರ ಕೃೕತರ ಾಗಳನು ಭೂಾೕನ ಪ!"ೊಂಡ ಸಂದಭ&ದ' (ೕಡುವ ಪ)*ಾರ +ತದ' ಾ ಕ,ೆದು"ೊಂಡವರು ಪ)*ಾರದ +ತದ' ಕೃ ಅಥ ಾ ಕೃೕತರ ಾ ಖ)ೕ.ದ ಸಂದಭ&ದ', ಬೆದು"ೊಡುವ ದಾ ೇಜುಗ12ೆ 3ಸ4ಾಗುವ ಮು6ಾ7ಂಕ ಶುಲ9 *ಾಗೂ :ೋಂದ; ಶುಲ9ಗಳ' ಸಂಪ<ಣ& 3:ಾ>? (ೕ! ಆ6ೇA6ೆ. ೈತ)ಂದ ಾ ಭೂಾೕನ ಪ!"ೊಂಡ 3ವರಗಳB *ಾಗೂ ಅವ)2ೆ (ೕ!ದ ಪ)*ಾರದ 3ವರಗಳನು ಸಂಬಂದ ಸಂೆಗಳ ಸCಮ Dಾ7"ಾ)ಗಳB ಅಥ ಾ ಸಂಬಂಧಪಟG H4ಾ"ಾ)ಗಳB (ೕ!ದ ಪ7Iಾಣಪತ7ದ ಆJಾರದ Kೕ4ೆ Iಾತ7 Kೕಲ9ಂಡ 3:ಾ>? (ೕಡುವLದು." - 6 - HC-KAR CNR: KAHC010699632025 NC: 2026:KHC:51271 WP No. 32794 of 2025 6. Respondent No.3 has not considered the representation in terms of the Circular. Hence, respondent No.3 is required to consider the request of the petitioner strictly in accordance with the Circular dated 10.02.2016 at Annexure-D. The petitioner shall furnish the requisite documents in compliance with the requirements of the said Circular. 7. Accordingly, I pass the following: ORDER i. Writ petition is allowed. ii. The Endorsement 25.03.2025, bearing No. STP/49/2024-25/E-41876 at Annexure-A stands quashed. iii. The petitioner is directed to submit all necessary documents in compliance with the requirements of the said Circular within a period of two weeks. - 7 - HC-KAR CNR: KAHC010699632025 NC: 2026:KHC:51271 WP No. 32794 of 2025 iv. Respondent No.3 is directed to consider the request of the petitioner strictly in accordance with the Circular dated 10.02.2016 at Annexure-D and refund the applicable amount to the petitioner within a period of three months from the date of receipt of a copy of this order and the requisite documents from the petitioner. Sd/- (B.PRAMOD) JUDGE BSV List No.: 1 Sl No.: 11