- 1 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28987 OF 2024 (GM-CPC) C/W WRIT PETITION NO. 26554 OF 2024 (GM-CPC) IN WP No. 28987/2024 BETWEEN: 1. SRI A RAMANJANAPPA S/O LATE. APPAYANNA SINCE DECEASED BY HIS LR'S SMT. SARASWATHAMMA W/O LATE. A. RAMANJINAPPA AGED ABOUT 65 YEARS 2. SMT. SOWMYA R.S D/O LATE. A. RAMANJINAPPA AGED ABOUT 41 YEARS. 3. SRI. BHARATH.R S/O LATE. A. RAMANJINAPPA AGED ABOUT 39 YEARS. 4. SMT. ASHA RANI.R D/O LATE. A. RAMANJINAPPA AGED ABOUT 37 YEARS. ALL ARE R/AT NO.15/1, KADIGANAHALLI, BETTA HALSUR POST, JALA HOBLI, YELAHANKA TALUK, BENGALURU NORTH TALUK-562157 …PETITIONERS (BY SRI. NANDISH GOWDA G B., ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 AND: M/S KISHORE CONTRACTORS PVT LTD A COMPANY REGISTERED AND INCORPORATED UNDER THE PROVISIONS OF INDIAN COMPANY'S ACT, 1956. HAVING ITS REGISTERED OFFICE AT NO. 122, (OLD NO.811) ,ANNA SALAI CHENNAI-600002. REP BY ITS MANAGING DIRECTOR, SRI. P. VENUGOPAL REDDY …RESPONDENT (BY SRI. VIJAY KUMAR Y.A., ADVOCATE FOR; SRI. MARUTHI REDDY G A., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 227 OF THE CIONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DTD. 11.09.2024 PASSED BY THE COURT OF THE III ADDITIONAL SENIOR CIVIL AND JMFC, DEVANAHALLI, C/C II ADDITIONAL SENIOR CIVIL AND JMFC, DEVANAHALLI ON I.A.NO. 10 IN O.S.NO. 9/2011 VIDE ANNX-L TO THE WRIT PETITION. CONSEQUENTLY DIRECT THE TRIAL COURT TO CALCULATE DUTY PENALTIES BASED ON THE ACTUAL USAGE OF THE LAND AND THE GUIDELINES VALUE. IN WP NO. 26554/2024 BETWEEN: M/S KISHORE CONTRACTORS PRIVATE LIMITED A COMPANY REGISTERED AND INCORPORATED UNDER THE PROVISIONS OF INDIAN COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT NO.122, (OLD NO.811) ANNA SALAI, CHENNAI-600 004, REPRESENTED BY ITS DIRECTOR, SHRI.P VENUGOPAL REDDY ...PETITIONER (BY SRI. VIJAY KUMAR Y.A. FOR; SRI. MARUTHI REDDY G A.,ADVOCATE) - 3 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 AND: 1. SMT SARASWATHAMMA W/O LATE A RAMANJINAPPA AGED ABOUT 71 YEARS, 2. SMT. R S SOWMAY D/O LATE A RAMANJINAPPA AGED ABOUT 47 YEARS 3. SRI. R BHARAT S/O LATE A RAMANJINAPPA AGED ABOUT 45 YEARS, 4. SMT.R ASHA RANI, D/O A RAMANJINAPPA AGED ABOUT 43 YEARS ALL ARE COMMONLY RESIDING AT NO.15/1, KADIGANAHALLI, JALA HOBLI, BENGALURU NORTH TALUK, BENGALURU-562157. ...RESPONDENTS (BY SRI. NANDISH GOWDA G.B., ADVOCATE FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO- DIRECT SET ASIDE / QUASH THE IMPUGNED ORDER DTD 11.09.2024 VIDE ANNEXURE-A PASSED IN IA NO. X PASSED IN OS NO. 9/2011 ON THE FILE OF III ADDL. SENIOR CIVIL JUDGE AND JMFC AT DEVANAHALLI, BENGALURU RURAL DISTRICT. THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR - 4 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 ORAL ORDER Both these petitions arise out of O.S.No.9/2011 filed by the plaintiff against defendant No.10 for specific performance of a sale agreement dated 31.12.2007 and for other reliefs, which are as under: “a) Specific performance of the agreement dated 31.12.2007 directing the defendant to facilitate / not to hinder the conversion of the suit schedule property from agricultural to commercial use by the plaintiff herein and upon such conversion, direct the defendant to execute a joint development agreement in favour of the plaintiff in terms of the agreement dated 31.12.2007 and abide by the same, or in the alternative without prejudice to the prayer for specific performance in the event the Hon’ble Court in unable to grant decree of specific performance, the defendant may be directed to refund consideration amount of Rupees sixty seven lakhs alongwith interest thereon at 24% per annum from the date of payment till date of realization. b) By way of mandatory injunction to dismantle/demolish all unauthorized structures and constructions on the suit schedule property, c) By way of mandatory injunction restraining the defendant from cancelling/revoking the irrevocable general power of attorney dated 31.12.2007. - 5 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 d) By way of Permanent Injunction restraining the Defendant, his men, agents servants or any other parties claiming through him from alienating, creating encumbrance over or altering the nature of the suit schedule property. e) Pass such other and further order(s) as this Hon’ble Court may deem fit and proper in the interest of justice and equity.” 2. Heard both sides and perused the material on record. 3. A perusal of the material on record will indicate that the said suit having been contested by the defendants before the Trial Court, the plaintiff commenced evidence, during the course of which he had produced the alleged power of attorney dated 31.12.2007. When the said document was sought to be marked as an exhibit on behalf of the plaintiff, the defendants opposed and the same culminated in the impugned order passed by the Trial Court directing payment of deficit stamp duty and penalty by the plaintiff. Aggrieved by the impugned order directing payment of stamp duty and penalty, the petitioner is before this court by way of W.P.No.26554/2024. So also, aggrieved by the quantum of stamp duty imposed and penalty imposed by the Trial Court, the defendants are before this Court in W.P.No.28987/2024. - 6 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 4. Before averting to the rival contentions, it would be necessary to extract the contents of the GPA dated 31.12.2007, which is as under: “GENERAL POWER OF ATTORNEY KNOW ALL MEN by these presents that I, A. Ramanjanappa, aged about 49 years, son of late Appayyanna, residing at Kadigenahalli, Bettahalasuru Post, Jala Hobli, Bangalore North Taluk, Bangalore do hereby nominate, constitute and appoint M/s. Kishore Contractors Private Limited, a company incorporated under the Companies Act, 1956 and having its registered office at no.102 (old no. 811) Anna Salai, Chennai 600 002, represented by its Managing Director, Sri P. Venugopala Reddy, as my lawful attorney to exercise all the powers referred to below and to perform any of the following acts, deeds and things under the powers conferred hereby in my name and on my behalf pertaining to the immovable property mentioned in the Schedule hereunder which is hereinafter called the "Schedule Property": 1. To effect the conversion of the Schedule Property from agricultural use to commercial use and for this purpose to appear before all the Revenue Authorities, sign all the necessary proformas, affidavits, documents, papers, etc. as required by the Revenue Authorities for effecting the conversion and also pay the necessary conversion fees, etc and get the conversion order in accordance with Karnataka Land - 7 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 Revenue Act and such other Laws in force in Karnataka. 2. For the Developer and/or any of its authorized representatives, nominee(s), agents, employees, labourers, etc to enter the Schedule Property and to take all actions necessary for the purpose of developing the Bare-shell for the commercial building(s) on the Schedule Property in 50:50 ratio. 3. To obtain all necessary permissions/plans/sanctions or modifications of such permissions/plans/sanctions from the appropriate authorities so as to facilitate development of the Schedule Property and construction of the said commercial building(s) and for the said purpose to sign all applications, maps, plans and representations as may be necessary and as the said attorneys shall think fit and proper. 4. To deposit any fee or any other charges/amounts which may have to be paid to the competent authorities for obtaining all permission, plans, sanctions and consents. 5. To apply for and obtain water, drainage, sewerage, electricity, telephone and other connections of utilities, permits for lifts, and also the completion, occupancy and other certifications from the concerned authorities and for that purpose sign all papers and documents and make representations as may be thought to be necessary by the said attorneys and to pay all charges in connection therewith. - 8 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 6. To appoint engineers, architects or other agents and sub-contractors, labourers, workmen as the said attorneys shall think fit and proper and to make payment of their fees and charges. 7. To appear before all jurisdictional / planning / local / governmental authorities (including, but not limited to, the Bangalore International Airport Area Planning Authority / Bangalore Development Authority/Bangalore Metropolitan Region Development Authority / A municipal corporation / city municipal council / Gram Panchayat / Airport Authority of India / Bangalore Water Supply & Sewerage Board / Karnataka Power Transmission Corporation Limited / Bangalore Electricity Supply Company / Pollution Control Board and so on) and do all such acts as may be necessary for the effecting and completion of the Bare-shell for the commercial complex on the Schedule Property including, but not limited to, obtaining of commencement certificate, regulatory permissions / clearances and so on, and for this purpose sign all necessary proformas, affidavits, documents, papers, etc and pay all necessary fees charges etc., 8. To get the Schedule Property surveyed by the Department of Survey, if required with the assistance of an independent survey for the requirements of developing a Bare-shell for the commercial building on the Schedule Property, and for this purpose - 9 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 appear before the Department of Survey and sign all necessary proformas, affidavits. documents, papers, etc and in the case of any inter-se dispute with the adjoining property holders settle the same in accordance with the law before the Survey Authorities or any such authority which in law is entitled to exercise power in this behalf and thence to fence the property. 9. To create charge, mortgage, and assign the Schedule Property with any bank or financial institution for raising any loans or advances towards development of Schedule Property. 10. To submit all papers, applications and documents for having the amalgamation, separation and mutation, if necessary, effected in public records and with all authorities/persons, in respect of the Schedule Property. 11. To prosecute and defend suits, actions, claims, etc in any Court (Civil/Criminal/Original/Appellate or in Writ jurisdiction) before all jurisdictional courts of law and for this purpose accept service of notices, appoint Advocates, issue Vakalats, sign affidavits, file plaints, written statements, applications, petitions, etc and also if required to compound and compromise/withdraw in such legal actions according to the direction of all such courts of law or otherwise. 12. To appear before all Judicial / Quasi-judicial authorities, Tribunals of Revenue jurisdiction, - 10 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 Municipal jurisdiction and any such Authority appointed by Government in case such exigency arises and for this purpose sign petitions, memoranda, statements, affidavits, proformas, counter-statements, written statements, etc. 13. To appear and represent the Landowner before all authorities, make commitments and give undertakings as may be required for all of any of the purposes herein contained. 14. To do generally all such further acts, deeds and things incidental to the above but not specifically covered herein as and when such exigency arises. 15. I hereby agree to ratify and confirm all and whatsoever our said attorney shall do or cause to be done by virtue of these presents. 16. The Authorised Signatory of M/s. Kishore Contractors Private Limited mentioned hereinabove shall also mean and include such other Authorised Signatories constituted by M/s. Kishore Contractors Private Limited from time to time. 17. The authority granted as aforesaid shall be irrevocable in as much as the same are coupled with interest, such interest being the development of bare-shell for commercial building on the Schedule Property by the Developer. 18. The contents of this Power of Attorney have been read over and explained to me in Kannada, the - 11 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 language known to me and I have fully understood the same. SCHEDULE OF THE PROPERTY ALL THAT PIECE AND PARCEL of land bearing survey number 15/1 situated at Kadigenahalli, Jala Hobli, Bangalore North Taluk, Bangalore admeasuring 2 acre, 24 guntas bounded on the: EAST BY: Land bearing survey numbers 14 & 17, Kadigenahalli, Jala Hobli, Bangalore North Taluk, Bangalore WEST BY: Land bearing survey numbers 11, Kadigenahalli, Jala Hobli, Bangalore North Taluk, Bangalore NORTH BY: Land bearing survey numbers 11 & 12, Kadigenahalli Jala Hobli, Bangalore North Taluk, Bangalore SOUTH BY: Land bearing Survey number 15/2 Kadigenahalli, Jala Hobli Bangalore North Taluk, Bangalore. The contents of this Power Of Attorney have been read over and explained to me in Kannada, the language known to me and having fully understood the contents and IN WITNESS WHEREOF I the said A. Ramanjanappa, aged about 49 years, son of late Appayyanna, residing at Kadigenahalli, Bettahalasuru Post, Jala Hobli, Bangalore North Taluk, Bangalore, have hereto subscribed my signature before the witnesses herein on the 31st Day of the month of December of 2007 year. Sd/- SD/- Signature of Executants FOR KISHORE CONTRACTORS (A. RAMANJANAPPA) (PVT) LTD., Sd/- Sd/- Signature of Principal Signature of GPA Holder - 12 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 The contents of this G.P.A. are read over to the Principal and explained and in Kannada, the language known to the principal and the same is understood by the Principal. We witnesses do hereby verify that both the parties have affixed their signatures on this document before us and on satisfaction of execution, we have affixed our signature.” 5. Article 41 of the Karnataka Stamp Act, 1957 (for short “the said Act of 1957”) provides for payment of stamp duty on documents styled as “General Power of Attorney”. Article 41 of the said Act of 1957 reads as under. 41. Powers of attorney,—(as defined by section 2(1)(P) not being a proxy,— (a) when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents [One hundred rupees] (b) when authorising one person or more to act in a single transaction other than the case mentioned in Clause (a) [One hundred rupees] (c) when authorising not more than five persons to act jointly and severally in more than one transaction or generally [One hundred rupees] (d) when authorising more than five but not more than ten persons to act Jointly and severally in more than one transaction or generally; [Two hundred rupees] (e) when given for consideration and or when coupled with interest and authorizing the attorney to sell any immovable property; The same duty as a Conveyance [under Article 20(1)] on consideration or on market value of the property (which is the subject matter of such - 13 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 power of attorney), whichever is higher.] [Provided that the duty paid on agreement for sale under Article 5(e) or instrument of sale or transfer as the case may be, is adjustable towards the duty payable on such power of attorney under Article 41 (e), executed between the same parties and in respect of the same property] 6. The Trial Court has come to the conclusion that the subject GPA was coupled with interest was given for consideration/coupled with interest and authorized the agent to sell immovable property and consequently, the stamp duty payable would be the same as that of a conveyance as contemplated under Article 20(1) of the said Act of 1957, on the consideration or on the market value of the property, which is a subject matter of the power of attorney, whichever was higher. In this context, the Trial Court failed to consider and appreciate that the twin/dual requirement contemplated under Article 41(e) was missing and absent from the GPA dated 31.12.2007, in as much as there is no power conferred under the GPA which authorized the attorney to sell the property in question; in other words, in the absence of a specific power/clause/covenant in the GPA dated 31.12.2007 authorising - 14 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 sale of the property, merely because the GPA is said to be one coupled with interest and irrevocable the mandatory dual/twin requirement of the GPA being given for consideration or coupled with interest and also authorising the attorney to sell immovable property was not satisfied as is clear from the recitals/covenants/clauses of the GPA dated 31.12.2007. It follows therefrom that Article 41(e) of the said Act of 1957 would not be applicable to the GPA dated 31.12.2007 and the Trial Court clearly fell in error in directing payment of stamp duty and penalty by treating the document as one falling under Article 41(e) of the said Act of 1957 and the impugned order passed by the Trial Court deserves to be set aside. 7. The next question that arises for consideration is the actual stamp duty payable by the Payable on the said document. In this context, a perusal of Article 41(c) of the said act of 1957 will clearly indicate that if the power of attorney authorises a maximum of 5 persons to act jointly and severally in more than one transaction or generally, the maximum stamp duty payable is Rs.100/-. Under these circumstances. In the instant case the power of attorney is already executed on Rs.100/- stamp paper, which is - 15 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 adequate and sufficient in terms of Article 41(c) of the said Act of 1957. Under these circumstances, I am of the considered opinion that the impugned order passed by the Trial Court deserves to be set aside. 8. In the result, I pass the following: ORDER (i) Both petitions are hereby disposed of. (ii) The impugned order dated 11.09.2024 passed in O.S.No.9/2011 on I.A.No.10 by the III Additional Senior Civil Judge and JMFC, Devanahalli C/c. II Additional Senior Civil Judge and JMFC, Devanahalli, is hereby set aside. (iii) It is held that the GPA dated 31.12.2007 has been executed on a document which has been sufficiently and adequately stamped. (iv) The Trial Court is directed to mark the said document in evidence by leaving open all other contentions regarding admissibility, proof, - 16 - HC-KAR NC: 2026:KHC:6763 WP No. 28987 of 2024 C/W WP No. 26554 of 2024 relevance, probative value etc., which shall be decided by the Trial Court, in accordance with law. (v) The Trial Court is directed to dispose of the suit as expeditiously as possible and preferably, within a period of six months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 15