(1.) Petitioner being the plaintiff in a declaration suit in O.S.NBo.25247/2017 is invoking the writ jurisdiction of this Court for assailing the order dated 12.12.2017 a copy whererof is at Annexure-F whereby first respondent- Caveator's application in IA No.IX filed under Section 33 of the Karnataka Stamp Act, 1957 ('Act' hereafter) having been favoured, the subject instrument namely the "Lease Agreement" dated 14.11.2016 has been impounded and further a direction has been issued to the plaintiff to pay the deficit stamp duty along with penalty prescribed as under Chapter IV of the Act.
(2.) Notice to second respondent is dispensed with since he is not a stake-holder at all; after taking note of death of the Caveator-first respondent, the assistance of his counsel is taken along with that of the learned HCGP, Smt. Roopa K.R. since the interest of the State Exchequer is involved; on account of death of Caveator, a finding to that effect entered by a Coordinate Bench vide order dated 20.01.2020 is also noted, keeping in view the obtaining legal position as to non-abatement of proceedings essentially relating to public fiscal matters like the stamp duty.
(3.) Having heard the learned counsel for the parties and also the submission of the learned HCGP and having perused the petition papers, this Court grants limited reprieve to the petitioner as under and for the following reasons: