Stamp Duty — valuation based on alleged resort use · F2J-C-2918

Disthi Vishal Pvt. Ltd. & Anr. v. Regional Commissioner & Ors.

VALIDATED · ACTUAL COURT DOCUMENT

Court: Karnataka High Court
Case number: W.P. No. 4469/2023
Decision date: 2026-08-20
Bench: M.G.S. Kamal J.
Neutral citation: 2026:KHC:44977
CNR: KAHC010098282023
Subject: Stamp Duty — valuation based on alleged resort use
Disposition: The petition was allowed and the 16 February 2022 enhanced-duty order was quashed.
Later history: Not verified — check the official court record before reliance (as of 19 Sep 2026)

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Source transparency: The local PDF is an actual court document retained from the complete public source. The official court portal is recorded separately. Verify the official record and subsequent history before reliance.

Holding (ratio)

Enhanced stamp duty cannot rest on an assumed resort or commercial use unsupported by the instrument and relevant valuation material; the authority must determine the character and value as of presentation.

Operative order (extract)

The petition was allowed and the 16 February 2022 enhanced-duty order was quashed.

Scope limits

The holding is confined to the issues actually decided in the retained judgment; no view is attributed to the court on questions expressly left open or remanded.

Sources and completeness

PDF status: Complete searchable public court copy, retained unchanged
PDF origin: Downloaded unchanged from the complete public court-copy source
PDF pages: 9
Extracted words: 1,804
PDF SHA-256: f6a24a07e483301bd082a693fa4ffdd7f390318474a2e270e003b9f065a7c03a

Complete searchable judgment text

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HC-KAR NC: 2026:KHC:44977

WP No. 4469 of 2023

CNR: KAHC010098282023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 20TH DAY OF AUGUST, 2026

BEFORE

THE HON'BLE MR. JUSTICE M.G.S. KAMAL

WRIT PETITION NO. 4469 OF 2023 (GM-ST/RN)

BETWEEN:

1. DISTHI VISHAL PVT LTD.,

REPRESENTED BY ITS DIRECTOR

MR. DEEPAK KEVAL MEHRA

HAVING OFFICE AT ABBANA VILLAGE,

KENCHAMMANA HOSAKOTE POST,

ALURU TALUK,

HASAN DISTRICT-573 214.

2. SRI. SURYAKANTH SHANTHARAM

DAMNE

AGED ABOUT 54 YEARS

S/O SHANTHARAM DAMNE

R/AT FLAT NO.207, 20

BUILDING KUNDAN PURA ROAD, PUNE

Digitally MAHARASHTRA - 412 205.

signed by

SUMA B N

Location: …PETITIONER

HIGH (BY SRI. SRIDHAR G.,ADVOCATE)

COURT OF

KARNATAKA AND:

1. REGIONAL COMMISSIONER

OFFICE OF THE REGIONAL

COMMISSIONER MYSURU DIVISION

MYSURU-570 005.

2. DISTRICT REGISTRAR

AND COMMISSIONER OF STAMPS

HASAN DISTRICT

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HASAN 573 213.

3. SUB-REGISTRAR

ALUR TALUK

HASAN DISTRICT - 573 213.

4. STATE OF KARNATAKA

REPRESENTED BY ITS PRINCIPAL SECRETARY -

REVENUE DEPARTMENT

M.S BUILDING, BENGALURU 560 001.

…RESPONDENTS

(BY SRI. MAHANTESH SHETTAR, AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226

AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO

QUASH THE ORDER DATED 06/01/2023 IN CASE NO.

REV.APL/STP/CR03/2022-23 ISSUED BY R-1 AT

ANNEXURE-A AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY

HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE

THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL

ORAL ORDER

1. Petitioners who had acquired lands in Survey No.135

measuring 14 acres and 3 guntas, Survey No.141

measuring 10 acres 10 guntas, Survey No.142 measuring

3 acres 3 guntas and in Survey No.143 measuring 10

acres 7 guntas, situated at Abbana Village,

Kenchammana Hosakote Hobli, Alur Taluk and Hassan

District in terms of deeds of transfer dated 11.02.2020

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for a consideration of Rs.88,98,000/-, was issued with a

notice calling upon him to pay the deficit Stamp Duty and

registration charges by the respondent No.2-District

Registrar under Section 45A(1) of the Karnataka Stamp

Act, 1957 (hereinafter referred to as 'the Act, 1957').

2. Statement of objections is filed by the respondents

contending inter-alia;

2.1 That the valuation arrived at by the respondent No.2-

District Registrar was incorrect However, by Order dated

16.02.2022, petitioner was directed to pay the differential

stamp duty of Rs.82,71,988/- and the proportionate

registration fee.

2.2 Being aggrieved, petitioner preferred an appeal before

Respondent No.1-Regional Commissioner under Section

45A of the Act, 1957 and the said appeal was dismissed

confirming the order passed by the respondent No.2-

District Registrar. Aggrieved by the same, petitioners are

before this Court.

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3. Learned counsel for the petitioners taking this Court through

the records submits that though the aforesaid lands have

been permitted to be used for non-agricultural purposes by

the Deputy Commissioner, Hassan vide Memorandum dated

24.02.2016, there has been no improvement/development

of any nature whatsoever made on the said lands, even to

this date. Except existence of 2,500 Sq.ft., of structure of

Mangalore Tiled Roof and there is no other structure existing

thereon. Thus, he submits that factually and legally,

respondent-Authorities are not justified in considering the

land to be developed/improved, warranting them to call

upon the petitioners to pay the purported differential deficit

stamp duty.

4. He refers to a Circular issued by the Central Valuation

Committee, annexed to the Act, 1957 to submit that in the

case of lands which are permitted to be used for non-

agricultural purposes, the basis of valuation is the actual

value of the agricultural land plus 60% thereof to be taken

as the value of the land for the purpose of payment of stamp

duty and registration fee. That the petitioners had indeed

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paid the stamp duty and registration fee accordingly. The

impugned notice calling upon the petitioner to pay the

additional stamp duty is contrary to said provision. Hence,

he seeks for allowing of the petition.

5. Learned AGA taking this Court through the records submits

that on spot inspection the respondent-Authorities have

found the petitioner is intending to use the land for 'Resort'

purposes and has indeed housed a stable there. It is these

factors which have prompted the respondent-Authorities to

consider the land having been improved by the petitioners,

warranting payment of additional stamp duty. Hence, he

seeks for dismissal of the petition.

6. Heard and perused the records.

7. Admittedly, the land totally measuring 37 acres and 23

guntas of the survey numbers as noted hereinabove has

been permitted to be used for non-agricultural purposes by

the Deputy Commissioner, Hassan. As per the Circular

issued by the Central Valuation Committee under the

Provisions of the Act, 1957 the basis for calculation of the

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stamp duty and the registration fee in respect of the

converted land is as under:

PÉÊUÁjPÉÆÃ¥ÀAiÉÆÃV 55% (ªÀÄÆ® PÀÈ¶ d«ÄÃ¤£ÀzÀgÀPÉÌ ºÉaÑ£À zÀgÀ)

ªÁ¸ÉÆÃ¥ÀAiÉÆÃV 65% (ªÀÄÆ® PÀÈ¶ d«ÄÃ¤£ÀzÀgÀPÉÌ ºÉaÑ£À zÀgÀ)

ªÁtÂeÉÆåÃ¥ÀAiÉÆÃV ªÀ¸ÀwAiÉÄÃvÀgÀ 80% (ªÀÄÆ® PÀÈ¶ d«ÄÃ¤£ÀzÀgÀPÉÌ ºÉaÑ£À zÀgÀ)

8. Thus if the land is intended to be used for industrial purpose

55%, residential purpose 65% and for commercial purposes

80% over and above the value of the agricultural land be

calculated.

9. As pointed out by the learned counsel for the petitioner,

even to this date the entire 37 acres and 23 guntas of land

has kept vacant without formation of any residential layout

or construction of residential or commercial units thereon.

10. The impugned order at Annexure-B, following is recorded:

" ªÉÄÃ®ÌAqÀ £ÉÆÃnÃ¹UÉ GvÀÛgÀªÁV ¥ÀæwªÁ¢AiÀÄÄ ¢£ÁAPÀ 27-2-2020 gÀAzÀÄ F jÃwAiÀÄ

DPÉëÃ¥ÀuÉAiÀÄ£ÀÄß ¸À®è¹gÀÄvÁÛgÉ. We have received your notice dated 19.02.2020and

we write to you as follows:.

1. We stated that we have paid the stamp duty and registration fee on the

prevailing, notified guideline value for the undeveloped converted land, which is

as follows:

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Rate per Acre of dry land without Rs.1,48,000/-

source of irrigation

Percentage of increase for

undeveloped converted property =148000-60% Rs.88,800/-

for commercial purpose @60%

Total rate pot acre for

undeveloped converted property

=148000+88800 Rs.2,36,800

for commercial purpose.

Total value for 37.23 acres

37.23*2368800 88,80,000

Accordingly, the stamp duty and Registration fee is paid on Rs.88,80,000/- ie

on Rs 88,98,000/as follows: 1. Stamp Duty Rs.502737/-. 2. Registration Fee:

88,980/-, 2. In view of the above, it is stated that that appriate stamp duty and

registration fee is paid and we request you to register the above mentioned

document JAzÀÄ «£ÀAw¹zÁÝgÉ.

¢£ÁAPÀ: 4-9-2020 gÀAzÀÄ ¥ÀæwªÁ¢AiÀÄªÀgÀ ¸ÀªÀÄPÀëªÀÄzÀ°è ¸ÀéwÛ£À ¸ÀÜ¼À vÀ¤SÉ £ÀqÉ¸À¯Á¬ÄvÀÄ. ¸ÀzÀj ¸ÀévÀÄÛ

D®ÆgÀÄ vÁ®ÆèPÀÄ, PÉAZÀªÀÄä£À ºÉÆ¸ÀPÉÆÃmÉ ºÉÆÃ§½AiÀÄ C§â£À UÁæªÀÄzÀ 1. ¸ÀªÉÃð £ÀA 135, 14-03

UÀÄAmÉ. 2. ¸ÀªÉÃð £ÀA 141, 10-07 UÀÄAmÉ, 3. ¸ÀªÉÃð £ÀA 142, ¸ÀªÉÃð 03-03 UÀÄAmÉ ¸ÀªÉÃð £ÀA

143, 10-07 UÀÄAmÉ MlÄÖ 37 JPÀgÉ 23 UÀÄAmÉªÀÅ¼Àî ¸ÀévÁÛVzÀÄÝ. ¸ÀzÀj ¸ÀévÀÄÛ C§â£À UÁæªÀÄzÀ(¸ÀPÀ¯ÉÃ±À¥ÀÅgÀ

vÁ®ÆèQ£À UÀr) ¸ÀévÁÛVzÀÄÝ, ºÁ¸À£À-¨Á¼ÀÄ¥ÉÃmÉ (§£ÀªÁ¸À) gÀ¸ÉÛ ªÀiÁUÀðzÀ°è ¸ÁUÀ¨ÉÃQzÀÄÝ, PÉÆ¥Àà°¤AzÀ

¸ÀÄªÀiÁgÀÄ 1/2 Q.«ÄÃ zÀÆgÀzÀ°ègÀÄvÀÛzÉ. ¸ÀzÀj ¸ÀévÄÀ Û ªÁtÂdå GzÉÝÃ±ÀPÁÌV 2015-16£ÉÃ ¸Á°£À°è

15160010200420034gÀAvÉ SÁvÁ ¤ÃqÀ¯ÁVgÀÄvÀÛzÉ. ¸ÀéwÛ£À GvÀÛgÀPÉÌ gÀ¸ÉÛ ªÀÄvÀÄÛ ¤qÀ£ÀÆgÀÄ UÀr EzÀÄÝ,

Dgï.n.¹ zÁR¯ÉUÀ¼À°è '¸ÀÖqï ¥sÁgÀA' (PÀÄzÀÄgÉ UÁªÀ®Ä) £ÀªÀÄÆ¢¸À¯ÁVgÀÄvÀÛzÉ. ¸ÀzÀj ¸ÀéwÛ£À ªÀÄzÀåzÀ°è

CAzÁdÄ 2300ZÀzÀgÀrUÀ¼À zÉÆqÀØ §AUÀ¯É ªÀÄ£É EzÀÄÝ, ºÁUÀÆ ¸ÀéwÛ£À°è ¸ÀÄªÀiÁgÀÄ 2000 ZÀzÀgÀrUÀ¼À

ºÀ¼ÉAiÀÄ ªÀÄAUÀ¼ÀÆgÀÄ ¥ÀAa£À ±ÉqïUÀ¼ÀÄ EgÀÄvÀÛªÉ. G½zÀAvÉ ¸ÀéwÛ£À°è SÁ° eÁUÀ«zÀÄÝ, gÉ¸Áðmï/ªÁtÂdå

GzÉÝÃ±ÀPÁÌV ¸ÀévÀÛ£ÀÄß jÃ¢¹gÀÄªÀÅzÀÄ ¸ÀÜ¼À ¥Àj²Ã®£ÉAiÀÄ°è PÀAqÀÄ§gÀÄvÀÛzÉ.''

11. Thus, the spot inspection referred to therein also has not

revealed any formation of layout or construction of

residential houses thereon. It is only a personal opinion of

the Officer Concerned with regard to petitioner having

purchased the property with an intention to use the same for

''Resort or Commercial purposes''.

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12. Intention to use a particular property cannot be basis for

valuation of the land for the payment of Stamp Duty, unless

the documents establish the said factor.

13. There is no dispute of the fact that the petitioner had sought

for change of land usage from agricultural to residential use.

Therefore, in the absence of any document or petitioner

intended to use the land other than residential purposes, the

respondent-Authority could not have presumed the intention

of the petitioners to use the same for resort or industrial

purpose. Secondly, there is also no evidence of the Officer

Concerned finding any improvement in the nature of

formation of layout or construction of residential houses

units either. Except 2,400 Sq.Ft., of land shown in the RTC

as stud farm.

14. In that view of the matter, for the purpose of calculation of

value of land the respondent-Authorities were required to

have followed Annexure-1 to the notification dated

27.09.2023, issued by the Central Valuation Committee, as

on the date when the document was presented for

registration. Accordingly, following:

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ORDER

(i) Petition is allowed.

(ii) Impugned order dated 06.01.2023 issued by

the respondent No.1 as per Annexure-A and order

dated 16.02.2022 passed by the respondent No.2

as per Annexure-B are hereby quashed.

(iii) The Respondent No.3-Sub-Registrar shall value

the subject property, taking into consideration, the

guidelines issued by the Central Valuation

Committee in terms of the notification as on the

date when the document was presented for

registration and adjudicate and determine the

payment of the stamp duty and registration fee

accordingly.

SD/-

(M.G.S. KAMAL)

JUDGE

List No.: 1 Sl No.: 36

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