RAJ TRUST Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE petitions are filed by the petitioners, who have got registered the sale deeds in their favour in respect of their respective immovable properties by getting registered the same before the respective Sub-Registrars under the provisions of the Indian Registration Act.

(2.) THE petitioners, being aggrieved of the impugned orders passed by the respective District Registrars for Detection of Under-valuation of Stamps under the provisions of Karnataka Stamp Act, 1957 (in short 'act') have filed these petitions seeking for issuance of a writ of certiorari to quash the orders passed by the respective District Registrars in exercise of their powers under Sec. 45-A (2) of the Act r/w. relevant Rules; and also for issuance of an appropriate direction to the respective District Registers to initiate proceedings against them for determination of the market value of the property as per the unamended provisions of the Karnataka Stamp Act, 1957 read with the Karnataka Stamp (Prevention of Under-Valuation of Instruments) Rules, 1977 which were in force till they were amended by way of substitution under the Notification dated 17-8-1999 urging various legal contentions. In addition to the prayers, referred to supra in writ petition Nos. 8825, 8889, 9509/2001 and W. P. 20909/2000, the petitioners have also challenged the impugned orders passed by the Divisional Commissioner who is the appellate authority u/sec. 48 (A) (5) of the Act wherein the appeals have been rejected on the ground that they have not deposited 50% of the difference in the amount of stamp duty as determined by the District Registrars and has directed the petitioners to pay the stamp duty as well as Registration Fee under the provisions of Sec. 45-A (5) read with Rule 9 of the amended Rules, 1977 urging various legal contentions.

(3.) SINCE common facts and legal questions are involved in these cases, all these matters are clubbed together, heard and disposed of by this common order.