THOMSON PLANTATIONS (INDIAN) PRIVATE LIMITED, KOINADU, SAMPAJE POST, MADIKERI TALUK, KODAGU Vs. THE INSPECTOR GENERAL OF REGISTRATION AND COMMISSIONER FOR STAMPS GOVERNMENT OF KARNATAKA, BANGALORE AND OTHERS

JUDGEMENT

(1.) The petitioner is before this Court assailing the order dated 22-9-2006 and the order dated 15-9-2009 which are impugned at Annexures-C and F respectively.

(2.) The petitioner had participated in the auction process which had been conducted by the Debt Recovery Tribunal (Kerala and Lakshadweep) on 18-5-2004 and the petitioner being the successful bidder was declared as the purchaser of the property situate at Urubail Chembu and Sampaje Villages to the extent of 625 acres. The sale accordingly was confirmed on 15-7-2004. The Recovery Officer of the Debt Recovery Tribunal, as required under the provisions contained in Sec. 89(4) of the Registration Act, 1908 has dispatched the sale certificate issued in favour of the petitioner to be entered in Book-I maintained in the office of the Sub-Registrar in the jurisdiction where the property is situate.

(3.) At the first instance, when the entry to be made in Book-I had not been complied by the respondents and in that light, when the respondents were demanding the petitioner to pay the stamp duty as provided under Art. 15 of the Schedule lo Karnataka Stamp Act, 1957, the petitioner was before this Court in W.P. No. 17482 of 2005 (Thomson Plantations (India) Private Limited, Kodagu Vs. The Senior Sub-Registrar, Madikeri and Another 2006 (1) Kar. LJ 403 : ILR 2006 Kar. 164 : 2006 (1) AIR Kar. R.239) . This Court while disposing of the same by the order dated 10-11-2005 was of the opinion that consideration of the question with regard to the payment of the stamp duty has not arisen at that stage and in that view had directed that the same be entered in Book-I and the consideration with regard to the payment of the stamp duty would arise only in a circumstance when the petitioner relies upon the said document before an authority or Court or if the said document is presented for the purpose of registration by the petitioners themselves.