PARVINDAR KAUR CHAWLA Vs. DIVISIONAL COMMISSIONER BANGALORE DIVISION

JUDGEMENT

(1.) PETITIONER in the case on hand is seeking for the following prayers:

(2.) PETITIONER presented a sale deed 19-1-1998 in which the market value of the property was shown for 6 acres and 18 guntas valued at Rs. 4,40,000/ -. Respondent 3, the sub-registrar received the document and accepted the market value without raising any objection whatsoever. The document was registered on 19-1-1998. Subsequently the respondent referred the matter to the deputy commissioner on the ground of undervaluation of the document for investigation in terms of Section 45-a of the Karnataka Stamp Act, 1957 (for short "the act" ). The deputy commissioner accepted the same and passed an order on 2-9-2000. Petitioner aggrieved by the same filed an appeal before the divisional commissioner in appeal No. Uv appeal 107/2000-01. The appellate authority heard the petitioner with regard to maintainability and with regard to grant of stay in the impugned order. After hearing he ruled that the appellant is to deposit 50% of the deficit stamp duty in terms of Rule 9 (1) of the rules and granted time for complying in the matter. It is this order directing the petitioner to pay 50% of the amount is questioned by the petitioner on various grounds.

(3.) PETITIONER's essential contention is that the 50% in terms of the Rule is not applicable to the facts of this case. The relevant date if properly taken into consideration viz. , 19-1-1998 the question of the proviso cannot be made applicable to the facts of this case. Before concluding, no arguments are advanced with regard to constitutional validity of sub-section (5) of Section 45-a, hence, no finding is given on this. With these facts and grounds the petitioner is before me.