RAJA RAJAGOPAL Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) IT is a peculiar case in which the petitioners have sought refund of stamp duty and registration fee after registering the sale deeds in respect of the property purchased by them.

(2.) THE petitioners purchased lands bearing Sy. Nos. 46/b and 47/1 of Huliyar Village in Tumkur District. The sale deeds had been got registered after paying the requisite stamp duty and registration fee as prescribed in the Karnataka Stamp Act. Thereafter the petitioners claimed refund of the stamp duty and registration fee on the ground that since they purchased the properties for the construction of cinema theatre, the stamp duty and registration fee are exempted under Government Orders dated 3-6-1994 and Official Memorandum dated 10-12-1997. By the impugned endorsement at Annexure-J, dated 22-10-1998 the petitioners had been informed that since the deeds presented by them had already been registered, the stamp duty and registration fee claimed by them cannot be refunded. Seeking to set aside the said endorsement and to direct the respondents to refund the aforesaid amounts, the petitioners have filed these writ petitions.

(3.) IN paragraph 2 of the counter filed on behalf of the respondents it is stated that I he petitioners have not stated anywhere in the sale deeds that they have purchased the properties in question for the construction ot cinema theatre and therefore exemption claimed by the petitioner has not been extended It is aiso stated that there is no provision in the Karnataka Stamp Act to refund the amounts in respect of registered documents.