K.C. HUCHAPPA Vs. K.M. KEMPARAJU

JUDGEMENT

(1.) Petitioners, who are defendants in O S. No. 15 of 2011 have filed these writ petitions calling in question order dated 15-7-2013 passed by Senior Civil Judge, Kadur, Annexure-H, where under respondent/plaintiff has been directed to pay a sum of Rs. 5.00 towards penalty for non-payment of deficit stamp duty quantified at Rs. 2,23,600.00.

(2.) Plaintiffs have filed the suit in question i.e., O.S. No. 15 of 2011 for the relief of specific performance of agreement of sale date 28-8-2002. Said document was sought to be tendered in plaintiff's evidence. Memos came to be filed by the parties. On the one hand, plaintiff filed a memo on 15-1-2013, Annexure-F enclosing two demand drafts of Rs. 25,000.00 and Rs. 49,000.00 in all for a sum of Rs. 74,000.00 towards deficit stamp duty and penalty. Defendants 2 and 3 filed a memo contending that under subject agreement dated 28-8-2002 possession of suit schedule property is claimed to have been delivered by the defendant in favour of plaintiff and as such, under Art. 5(e)(i) read with Art. 20 of the Karnataka Stamp Act, 1957 prescribed stamp duty is to be paid by treating the transaction as 'conveyance' and to direct the plaintiff to pay stamp duty on the market value as reflected in the document together with ten (10) times penalty.

(3.) After considering rival contentions Trial Court by impugned order dated 15-7-2013 - Annexure-H partly allowed the memo filed by defendants 2 and 3 by relying upon the ratio laid down in the case of K. Govinde Gowda Vs. Smt. Akkayamma and others, 2011 (4) KCCR 2799 and directed the plaintiff to pay penalty of Rs. 5.00 and Rs. 2,23,600.00 towards deficit stamp duty on the sale agreement dated 28-8-2002. Said order is impugned in this writ petition.