H.S. SMITHA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Heard Shri. Udaya Holla, learned Senior Advocate for petitioner and Shri. M. Vinod Kumar, learned AGA for State.

(2.) State Government, in exercise of power under Sec. 45-B of the Karnataka Stamps Act, 1957 ('Act' for short) have issued Notification Annexure-B dtd. 5/12/2018 gazetted on 1/1/2019.

(3.) Shri. Udaya Holla submitted that the Inspector General of Stamps, by Official Memorandum dtd. 17/3/2020 has directed that in respect of the sites falling within the Local Board/Gramathana area, the stamp duty has to be collected as per Annexure-B, Notification issued for urban area.