S.NITHIN KUMAR Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioners are before this Court seeking for the following reliefs:

(2.) The petitioners claimed to have purchased site from one Abid Rehaman S/o. Abdul Rehman and Smt. Shamshia Taj, W/o. Abid Rehaman in Khatha No.128 and Schedule Municipal old Khatha No.814:132:128 and running Municipal Khatha No. 814-1,132-1,128- 1 measuring 10802.50 Sq.ft under the registered sale deed dtd. 23/3/2011 which was registered as document No.10387/2010-11. Proceedings were initiated against the petitioners for contravention of Sec. 28 of the Karnataka Stamp Act, 1957 (hereinafter referred to as 'Act' for the sake of brevity) on the ground that the petitioners have not disclosed the correct information inasmuch as the sale deed was purported to have been executed as regards the vacant site which infact there is construction put up thereon.

(3.) In that background, after providing an opportunity of hearing to the petitioners, the third respondent vide order dtd. 22/12/2015, had directed the petitioners to make payment of stamp duty on the value of the construction and the property which is valued at Rs.82,38,000.00 (Rupees Eighty two lakhs thirty two thousand only) and directed the petitioners to make payment of sum of Rs.4,24,185.00 (Rupees Four lakhs twenty four thousand one hundred and eighty five only) as a differential stamp duty and Rs.62,380.00 (Rupees Sixty two thousand three hundred and eighty only) as differential registration fee and as also imposed a penalty of 5 times the said differential amount along with interest @ 12% p.a. from the date of registration on the differential stamp duty amount, differential registration fee as also on the penalty. Challenging the same, the petitioners are before this Court.