Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1957 Karnataka Stamp Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Karnataka Stamp Act,1957 – ss.33, 34 and 38 – Appellants plaintiffsentered into agreements to sell with respondent-defendant– Appellants filed suits for specific performance of contract –Principal Civil Judge impounded agreements to sell filed by theplaintiffs in the suits with direction to the plaintiff to pay deficitduty and penalty – Agreements to sell in question were admitted inevidence on payment of deficit duty and penalty which was doublethe deficit duty in both the suits – Respondent filed writ petition –High Court directed the court below to levy the penalty at 10 timesof the deficit duty – Propriety of – Held: Sections 33 and 34 clearlyindicate that penalty imposed has to be 10 times – High Courtcorrectly interpreted the provisions of s.33 in the impugned judgment–There is no discretion vested with the authority impounding thedocument in the matter of collecting duty u/s.33 – However, in thepresent case the order of the trial court was passed as early as on22.04.2013, i.e. more than five years ago – In view of impoundingthe documents and imposition of penalty, the suit must not haveproceeded further, and it must be at the threshold stage – Askingthe appellant to deposit 10 times of penalty and thereafter to invokethe jurisdiction of Deputy Collector u/s.38 to refund penalty shallbe a proceeding again taking considerable time – In the facts ofthe present case, ends of justice be served in closing the matter byconfirming the payment of deficit duty with the double penalty asimposed by the trial court.Karnataka Stamp Act,1957 – ss.38, 39 – Discretion to DeputyCommissioner – Scope of – Discussed.Karnataka Stamp Act,1957 – ss.33 and 39 – Contradistinctionbetween – Object of – Discussed. |
Judge | Hon'ble Mr. Justice Ashok Bhushan |
Neutral Citation | 2018 INSC 1210 |
Petitioner | Gangappa And Anr. |
Respondent | Fakkirappa |
SCR | [2018] 13 S.C.R. 603 |
Judgement Date | 2018-12-14 |
Case Number | 11932 |
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