duty and penalty on the sale agreement dated 21.03.1995. In this context, the trial Court as well as first Appellate Court failed to consider and appreciate that the sale agreement was dated 21.03.1995 and consequently, since the amendment to the Karnataka Stamp Act which came into force with effect from 01.04.1995 was prospective and not retrospective, the stamp duty of Rs.10/- payable by the petitioner on the sale agreement dated 21.03.1995 executed prior to 01.04.1995 was correct and proper and in accordance and conformity with the provisions of the Karnataka Stamp (second amendment) Act, 1987 which was in force as on 21.03.1995. The impugned orders of both Courts will indicate that this vital aspect of the matter i.e. the date of the sale agreement and the relevant provision of the Karnataka Stamp Act which were in force as on 21.03.1995 have been completely lost sight by the trial Court as well as the first Appellate Court and the same has resulted in erroneous conclusion and has occasioned failure of justice warranting interference by this Court in the present petition. In the result, I pass the following:
