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Judgment Search Results Home  Phrase:karnataka stamp act section 45a

Sep 21 1984

M.G. Kulkarni Vs. State of Karnataka

  • Decided on : 21-Sep-1984

Court : Karnataka

Reported in : ILR1985KAR2152; 1984(2)KarLJ341

... Section 45A was introduced by the Karnataka Stamp (Amendment) Act, 1975 (Karnataka Act 12 of 1975) ('the Amending Act'). Section 45A came into force in the cities of Bangalore,Hubli Dharwad, Mysore, Mangalore, Belgaum, Gulbarga, Bellary, Davangere, Bijapur, Shimoga and Bhadravathi from 1-5-1975 and its application to other places was left to be decided to the State Government (vide Section 1 of the Amending Act). The Amending Act while inserting Section 45A ... Section 45A of the Karnataka Stamp Act of 1957(Karnataka Act 34 of 1957) ('the Act') stipulating the rates of sites as set out therein in the different localities of Davangere City. Insuper session of these two orders / notifications, the DC has finally issued Notification No. C.B.C.C.R. 11/82-83 dated 20 12-1982 (Annexure-F)purporting to be under Section 45A of the Act ... Karnataka Act 12 of 1975) ('the Amending Act'). Section 45A came into force in the cities of Bangalore,Hubli Dharwad, Mysore, Mangalore, Belgaum, Gulbarga, Bellary, Davangere, Bijapur, Shimoga and Bhadravathi from 1-5-1975 and its application to other places was left to be decided to the State Government (vide Section 1 of the Amending Act). The Amending Act while inserting Section 45A also amended various other provisions of the Act ...

Feb 01 2008

Smt. Santosh Achcha Vs. State of Karnataka by its Secretary Revenue De ...

  • Decided on : 01-Feb-2008

Court : Karnataka

Reported in : ILR2008KAR2413

... Ramesh, J.1. These two petitions have been filed challenging the validity of Section 45A and Section 45B of the Karnataka Stamp Act as illegal, arbitrary and ultra vires of the Stamp Act and the Registration Act and for consequential relief.2. In WP 45953/2001, the prayer is for a direction to the 3rd respondent to register the sale deeds presented by ... the Registration Act and also several decisions and accordingly, sought for allowing the petitions.17. While resisting the petitions, learned Advocate General submitted that there is no basis for the petitioners to argue that the provisions provided under Section 45A and 45B of the Stamp Act are contrary to the provisions of the Registration Act. The provisions of the Karnataka Stamp Act being ... Section 45A and 45B of the Stamp Act are contrary to the provisions of the Registration Act. The provisions of the Karnataka Stamp Act being a tax law has enabled the State to collect revenue and in fiscal matters, the Courts have to take a reasonable view in the matter and under VII Schedule to the Constitution, provisions are provided to collect stamp ... questioning the validity of the provisions of Section 45A and 45B of the Karnataka Stamp Act, 1957.16. While reiterating the averments made in the petitions, petitioners' counsel have submitted that as per the mandate under the Registration Act, any such document which is presented for registration except under Section 71 of the Registration Act, the registering authority has to register the ...

Feb 01 2007

Smt. Santosh Achcha W/o G.M. Sripal Jain Vs. State of Karnataka - by i ...

  • Decided on : 01-Feb-2007

Court : Karnataka

Reported in : AIR2007Kant77; 2007(4)KarLJ189; 2007(4)KCCRSN252; 2007(2)AIRKarR530; AIR2007Kant77

... Ramesh, J.1. These two petitions have been filed challenging the validity of Section 45A and Section 45B of the Karnataka Stamp Act as illegal, arbitrary and ultra vires of the Stamp Act and the Registration Act and for consequential relief.2. In WP 45953/2001, the prayer is for a direction to the 3rd respondent to register the sale deeds presented by ... the Registration Act and also several decisions and accordingly, sought for allowing the petitions.12. While resisting the petitions, learned Advocate General submitted that there is no basis for the petitioner to argue that the provisions provided under Section 45A and 45B of the Stamp Act are contrary to the provisions of the Registration Act The provisions of the Karnataka Stamp Act being ... Section 45A and 45B of the Stamp Act are contrary to the provisions of the Registration Act The provisions of the Karnataka Stamp Act being a tax law has enabled file State to collect revenue and in fiscal matters, the Courts have to take a reasonable view in the matter and under VII Schedule to the Constitution, provisions are provided to collect stamp ... questioning the validity of the provisions of Section 45A and 45B of the Karnataka Stamp Act, 1957.11. While reiterating the averments made in the petitions, petitioners' counsel have submitted mat as per the mandate under tine Registration Act, any such document which is presented for registration except under Section 71 of the Registration Act, the registering authority has to register the ...

Aug 23 1996

Purushottam Lal Singla and Ors. Vs. State of Karnataka and Ors.

  • Decided on : 23-Aug-1996

Court : Karnataka

... Section 45A of the Karnataka Stamp Act, 1957 for determination of market value by using an authenticated copy of the sale deed and seeking a direction to Deputy Commissioner to determine the value of the property within a reasonable time.4. These points therefore arise for consideration:(a) Whether a reference can be made by the Registering Officer under Section 45A of the Karnataka Stamp Act ... on the documents; and only after a reference is made to the Deputy Commissioner under Section 45A, the Deputy Commissioner can inspect and value the property. He also contended that having regard to the provisions of Karnataka Stamp Act, 1957, Registration Act, 1908 and Karnataka Stamp (Prevention of under valuation of Instrument) Rules, 1977, inspection and valuation of the ... of market value under Section 45-A of the Karnataka Stamp Act, 1957 ('Act' for short) to the second respondent(Deputy Commissioner). In fact in the receipt (Annexure-B) given by the third respondent for having received the registration fee, the Third Respondent has stated that the matter was being referred under Section 45A of the Act.2. The ... therefore arise for consideration:(a) Whether a reference can be made by the Registering Officer under Section 45A of the Karnataka Stamp Act, 1957, even before the registration formalities are completed.(b) Whether the Deputy Commissioner for Detection of under valuation of stamps, inspect the property for determining the market value, before receiving a reference from the ...

Jan 27 2011

Sri K.Ramasha, s/o Krishna bhat. Vs. State of karnataka. department of ...

  • Decided on : 27-Jan-2011

Court : Karnataka

1. Learned Additional Government Advocate is directed to take police for respondent Nos. 1 to 3.2. Heard the learned Counsel for the petitioner.3. Order dated 28.09.2010 passed by the 2nd respondent -Deputy Commissioner of Stamps and District Registrar, Dakshina Kannada District, Mangalore. is called in question in this writ petition. The said order is passed in exercise of the powers conferred under sub-section (3) of Section 45A of the Karnataka Stamps Act, 1957 (for short, the Act').4. As rightly contended by the learned Additional Government Advocate, an appeal is provided under sub-section (5) of Section 45A of the Act, before the Regional Commissioner, against the order passed by the Deputy Commissioner. In these circumstances, when there is an efficacious and alternative remedy provided by a statute, this Court will not entertain the writ petition.5. Accordingly, petition is dismissed reserving liberty to the petitioner to file a statutory appeal as provided under sub-section (5) of Section 45-A of the Act.6. Learned Additional Government Advocate is permitted to file memo of appearance within three weeks from today.

Aug 09 2001

Parvindar Kaur Chawla Vs. Divisional Commissioner, Bangalore Division, ...

  • Decided on : 09-Aug-2001

Court : Karnataka

Reported in : 2001(6)KarLJ449

... of prohibition against respondents 1 to 3 from proceeding against the writ petitioner under the colour of Karnataka Stamp Act, Section 45A, beyond Indian Registration Act, since the respondents 1 to 3, have acted without jurisdiction, and 3. to declare or strike down the proviso to Sub-section (5) of Section 45A, as unconstitutional'. 2. Petitioner presented a sale deed 19-1-1998 in which the market ... 1-1998. Subsequently the respondent referred the matter to the Deputy Commissioner on the ground of under valuation of the document for investigation in terms of Section 45A of the Karnataka Stamp Act, 1957 (for short 'the Act'). The Deputy Commissioner accepted the same and passed an order on 2-9-2000. Petitioner aggrieved by the same filed an appeal before the Divisional ... provided for in Sub-section (2). The difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty: Provided that nothing in this Sub-section shall apply to any instrument registered before the commencement of the Karnataka Stamp (Amendment) Act, 1975. (4) The order of the Deputy Commissioner under Sub-section (2) or (3) ... the Karnataka Stamp (Amendment) Act, 1975. (4) The order of the Deputy Commissioner under Sub-section (2) or (3) shall be communicated to the person liable to pay the duty. A copy of every such order shall be sent to the registering officer concerned. (5) Any person aggrieved by an order of the Deputy Commissioner under Sub-section (2) or Sub-section (3 ...

Mar 23 2000

Dr. Usha Mohan Das Vs. The Divisional Commissioner, Bangalore Division ...

  • Decided on : 23-Mar-2000

Court : Karnataka

Reported in : 2001(3)KarLJ463

... the Karnataka Stamp Act or Indian Registration Act. Therefore, the impugned order passed by him is wholly unsustainable in law.5. Further, the plain reading of sub-sections (2) and (3) of Section 45A of the Act, 1957, it makes very clear that the Sub-Registrar has got power to make reference of the conveyance deed after registration of the document under Section 45A of the Act, ... sub-sections (2) and (3) of Section 45A of the Act, 1957, it makes very clear that the Sub-Registrar has got power to make reference of the conveyance deed after registration of the document under Section 45A of the Act, 1957. Therefore, the Deputy Commissioner of the area who has been notified for the purpose of the provisions of the Karnataka Stamp Act, ... provided under Section 34 of the Act, 1908 for registration of the document presented before the third respondent, the document can be registered and if he finds that the document is insufficiently stamped, after registration of document he can refer the document to the second respondent to conduct an enquiry as provided under Section 45A of the Karnataka Stamp Act, 1957 and ... stamped, after registration of document he can refer the document to the second respondent to conduct an enquiry as provided under Section 45A of the Karnataka Stamp Act, 1957 and rules thereunder for the purpose of finding out correct market value of the property which is the subject-matter of the document presented for its registration and to further examine as to whether stamp ...

Mar 18 2004

S. Kumara Bangarappa Vs. The Special Deputy Commissioner of Detection ...

  • Decided on : 18-Mar-2004

Court : Karnataka

Reported in : 2004(7)KarLJ87

... Karnataka Stamp (Prevention of Under Valuation) Rules, 1977 is illegal and without jurisdiction since the said rule is omitted by amendment with effect from 21-8-1999.3. Against the order of the Deputy Commissioner, an appeal is provided to the Divisional Commissioner according to Sub-section (5) of Section 45A of the Karnataka Stamp Act ... Act will have necessary incidental jurisdiction to entertain the appeal against the interim orders and grant necessary relief.5. The original Section 45A provides appeal to the District Judge from the order of the Deputy Commissioner. Section 45A is amended and the appellate power of the District Judge is withdrawn and came to be invested in the Divisional Commissioner. I find from the Book Karnataka Stamp Act ... Karnataka Stamp Act, 1956 published by the AMEYA Publications 2002, the District Judge is still shown as the Appellate Authority. The amendments are not properly reflected in the book produced for reference.6. The Counsel for the petitioner submits that after the abolition of the office of the Divisional Commissioner, appeal is provided to Deputy Inspector General of Stamps ...

Oct 01 1985

Nagaraja Vs. State of Karnataka

  • Decided on : 01-Oct-1985

Court : Karnataka

Reported in : ILR1985KAR4113

... Bangalore City.2. The Circular is purported to have been issued under Section 45A of the Karnataka Stamp Act, 1957 (hereinafter referred to as the 'Act'). Similar Circular issued by the Deputy Commissioner of another District was challenged in Writ Petition No. 42106 of 1982 and other Writ Petitions M.G. Kulkarni - v. - State of Karnataka, : ILR1985KAR2152 . This Court has held that it is not permissible to ... - v. - State of Karnataka, : ILR1985KAR2152 . This Court has held that it is not permissible to issue such a circular fixing the market value of the property. Relevant portions of the Judgment are as follows :'19. The term market value of the property has not been defined in the Act. But, the explanation to sub-section (5) of Section 45A of the Act really achieves or provides ... with due regard to the factors enumerated in the statute. From this it follows that the general market value fixed by the D.C. which is not authorised by Section 45A of the Act or the Rules and in derogation of them, unnecessarily restricting the power of the Registering Officers as also his own determination to be made as and when a case ... July 1985 produced as Annexure-C is hereby quashed. It is further made clear that notwithstanding the quashing of the aforesaid circular the Registering Officer of Instruments, under the Registration Act, 1908 and the DeputyCommissioner are free to exercise their powers under and in accordance with Section 45-A of the Act and the Rule made for that purpose.

Apr 04 2001

Raj Trust and Anr. Vs. State of Karnataka and Ors.

  • Decided on : 04-Apr-2001

Court : Karnataka

Reported in : AIR2001Kant472; ILR2001KAR5501

... Act. The petitioners, being aggrieved of the impugned orderspassed by the respective District Registrars for Detection of Under-valuation of Stamps under the provisions of Karnataka Stamp Act, 1957 (in short 'Act') have filed these petitions seeking for issuance of a writ of certiorari to quash the orders passed by the respective District Registrars in exercise of their powers under Section 45-A(2) of the Act ... of both unamended and amended provisions of the Act of 1957 which are extracted as hereunder,'Unamended provisions of the Karnataka Stamp Act, 1957:--Section 45-A:-- Instrument of conveyance etc., undervalued how to be dealt with:-- If the registering officer appointed under the Registration Act, 1908 (Central Act XVI of 1908) while registering any instrument of conveyance, ( ... powers under Section 45-A(2) of the Act r/w. relevant Rules; and also for issuance of an appropriate direction to the respective District Registers to initiate proceedings against them for determination of the market value of the property as per the unamended provisions of the Karnataka Stamp Act, 1957 read with the Karnataka Stamp (Prevention ... by the person liable to pay the duty.'Amended provisions of the Karnataka Stamp Act, 1957'Section 45-A(1). Instrument of Conveyance, etc., Under-valued How to be Dealt with:--(1) If the Registering Officer appointed under the Registration Act, 1908 (Central) Act XVI of 1908) while registering any instrument of conveyance, gift, exchange, settlement, partition ...

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