STATE OF KARNATAKA Vs. MADHU CONSTRUCTION

JUDGEMENT

(1.) The appellants / State have filed the present appeal impugning an order dtd. 30/5/2024 passed by the learned Single Judge in W.P.No.397/2017 [impugned order] captioned 'M/s. Madhu Construction vs. State of Karnataka & Others'.

(2.) The respondent had filed the said writ petition impugning a notice dtd. 31/5/2016 [impugned notice] issued by appellant No.3 (Executive Engineer, National Highways Division, Chitradurga), calling upon the respondent to pay a sum of Rs.24,24,142.00 as stamp duty. The appellant No.3 claimed that in terms of Sec. 20 read with Article 32-A of the Schedule to the Karnataka Stamp Act, 1957 [the Act], the respondent was required to pay 8% of stamp duty on the amount paid to the State of Karnataka.

(3.) The learned Single Judge allowed the said petition and set aside the impugned notice on the ground that the time period for initiating proceedings under Sec. 46-A of the Act, had expired. Thus, no proceedings for recovery of stamp duty, which was allegedly short levied, could be initiated.