M/S Hrc Ventures v. the Deputy Commissioner (Registration)
Stamp duty – Sale deed – Development of immovable property – Article 5(f), Karnataka Stamp Act, 1957
Case brief
What is this about?
HRC Ventures (Bangalore) Pvt Ltd v. Deputy Commissioner (Registration) & District Registrar, Gandhinagar and Sub Registrar, Ganganagara No.70 — WP No. 50867 of 2018 (GM-ST/RN), High Court of Karnataka, order dated 04.12.2025 by Justice E.S. Indiresh — excess stamp duty demanded on sale deed; Article 5(f) Karnataka Stamp Act, 1957 (development of immovable property); Karnataka Appellate Tribunal Appeal No.775/2016 confirming Proceedings No.46-A/GNR/23/2014-15; writ petition allowed; Annexures A and B quashed; remitted to Deputy Commissioner to rehear and fix stamp duty; refund of excess stamp duty if any.
What did the court decide?
Writ petition allowed. The order dated 24.01.2018 in Appeal No.775/2016 of the Karnataka Appellate Tribunal (Annexure-A) and the order dated 05.07.2016 passed by the Deputy Commissioner (Registration) and District Registrar (Annexure-B) are quashed; the matter is remitted to the Deputy Commissioner (Registration) and District Registrar (second respondent) to rehear the petitioner afresh, take a decision in terms of the court's observations, and fix the stamp duty payable in respect of the sale deed presented before respondent No.2; the petitioner is entitled to refund of any excess stamp duty collected, in accordance with law.