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THIS WRIT PETITION IS FILED UNDER ARTICLE 296 OF
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84, 85.86.87, 88 AND 90/2003-04 AS PER
-.1
POSSESSION ore RESPECTIVE APA ‘1EuTsT’-v’4ToA–.i’.THE ‘
PETITIONERS, PR!0R To 31.3.2001 trio;
REGISTRATION AND PAYMENT on ‘~S’I’Als!P’ . As
ETC.
1 A ….h’.ACHA.’€DR:%’EHTi’–{;”FA” % ” ; A
s/0. LATEA GOPAL BHAT;«.70’YfEA_l§$f
:~ao.:-2.353, nATTA?ieAsAn APAFTMENT
M’! lint
IO
Q. _ GOKARAN;–52 YEARS
R1′ 0 :’?dE.–.’;’»,_ APARTMENT
SQTH ARE-3 .0? DATTAPRASAD CO-OPERATIVE
HOUSING socmm we/o D.C.H. comm
in-TH – L.E}SP£WARAM, BANGALORE-03
” ….. N’ . PETITIONERS
DIS’uI’R{C1’§’TVREC%lSTRAR BANGALORE DISTRICT
‘ 32, JAMUNA COMPLEX
A ‘ V5TH..MA:N. GANDHINAGAR
EAMALORE 550 mg
RESPONDENT
” “:é.y Sri B.V. ACHARYA. ADVOCATE GENERAL FOR
Sri I-LM. MANJUNATH, HCGA2
Z
3–
% A3- A
DECLARE THAT TRANSFER or SHARES .~
CONVEYAIECE OF ‘!’I’!’1.E DEEDS i:’v3WiA1’vi’i’*.:i(‘)’\f:’\I'[‘:?,a.LE A
THIS wan’ PE’I’I’l’lON IS FILED UNDER AwmcLE’TL226%*<j5F
THE coreswavmoze 99 u~zn:.n.. P2=:.A.m~:e T0: -ORDERS M'
D1'. 17.4.2004 AS PER ANX. A1 ,'P0…A(2',f DECL-KRE' V'PHFs-'VI' V'
TRANSFER 0'6' SHARES ANS CONEEEQUEE-YF"«PQSB.ESv$!Q!€' OF
RESPECTIVE APARTMENTS TO THE. PE"l'iT§ONERS,"'PRH:3R TO
31.3.2601 mo fie? 'REQUERE R;-';<,=:s'r:=2.A.'!°a.9:~; .t'.1~1r;s%%1=;n;*:r»1m1*~i<:s1i'»_V
STAMP DUTY AS CONVE¥'AH£}E 0!? TITLE " 1;3.13,ED§: 1:5 ' .
iNIMOVi\BLE PROPEn:"'1""': , ETC. '
E
BETWEEN :
1 ‘
s/ 0i’LA'{‘_E RANi_ RAQMAVINKU avg
34 YEARS,;”A:VR[OR:1¥-3 .%
2 [0 sunfimnséafilmsjo ixbkii o ‘UB’BARfiEvifiiAH
‘~88″YEARS,w.’fR[0_A#!1g-‘i, ‘ –
3 15 v ‘mam: sis) Lé{‘i’$ \} M KATRE
_ _ 72 mARé3.,V Rf-._0 9:1-7.
Mgun %RAo_s_./. 3 K KOMBRABML
=49 mgns. R /0 341-5.
* :::1’\?«.;(3i~iEI;L¢%MANI s_/o RAMANATHAN
43″¥.EARS, R/0 c-1-8,
6 v–..iJAPii3A1A NADKARNI
~ V we PRADIP P NADKARNI
=50 YEARS. 12/0 A-Ill-5,
* mmrm BAINDUR
‘.51,’ Q GQPINATH. RAD BAINDUR
65 YEARS, R/0 B-Ill-3,
8 PADMA SAVUR W/O G R SAVUR
1″} YEARS, RIO 14″-
nn Dun w-
4
“Ir
GD
11
12
15
film’ v:svEV
W/Q VASANTH RAO MAVINKURVE _ ‘
64 era.-*-..=es, Rgo 3+2, ‘
Kfiivifiififii :’u’A{r-‘uP£~.LL’.’ we ALJOHAROAA
eewnmns, R/0 Bgtm, « O V
SHANTA KELKAR
.’.El’.\lV!IAVk’3
0 ‘%Ti3H”‘l\1=.:!..yru1n _ .
56YEARS’5,.f§,,?0 £;_-ll-fl,_ ,’ V _ V _
A $L:iKU1i–D}x-v’u§”..:O*S*ANANPH;$1NAPAYAN
Car I-In u-53;’
N ago}: sméfi”-amm
‘YEARS, ‘ ‘
K sumrmp. w’;4’O«a?A1ii»4ANABHA
_ 62 YEARS,’ -3/O EM-1,
A _£flLLvARE”MEMBERS OF’ DA’1’1′:’\F’RASAE’2
“CO-OPERATNE nousme SOCIETY
.OOMPLEx, 10’l’H MAIN. MELLr.~:”‘wm’«-Aivi
— 4._BANGA_lv.V(;.%RE-3
(By mi 3 9 O I31-IAT. fimv.)
x “D ,
* nisrnlcr REGISTRAR BANGALORE URABN ms?
N0 50; 1; 214.9 AND 3RD FLOOR
CHURCH ‘STREET, BANGALORE-1
RESPONDENT
9}
(By’$I’i B.” :’\’C:’H:’\R’r’A. ABVOCATE GENEJRAL V. __
Sri H. ‘
V-
M.MANJUNA’I’H,HCGA) % H % _
THIS wan’ PETITION IS FILED. UNDER isR’PI(5LE§”&–5
C’-0N3T'[T’U”‘i”i0N OF ififiifi, P’r%fi.’:'{§*~5{a’ QUASHI
ORDERS DT. 22.7.9004 VIDE £+;NFi!EX.D!’-TO D5;1DE€f-LARE_.’§I’HA’f’.V 1
TRANSFER CVF’ SHARES Afifi GORSEQUEEW ‘ECLSSESSION 09’ ‘
RESPECTIVE APARTMENTS TO THE BETITIDNERS. PRIOR TO
31.3.2001 DID NOT’ F2EQiii’RE REGi–fii*Rfi’?iON :’\?v’G..’r’:’x’i’ EN’? OF
STAMP DUTY AS Cf)NVEY-‘_AN:(3.E’ ~._QF DEEDS IN
IMMOVABLE PROF’EW. _M _
BETWEEN E ”
RESIDENTEXOF SHR!.CHIT’RAPUR…..
co O?ERATIVE_~vHQUSlHG”~«_
SOCIETY ‘LTD. ism cnoss, E
MALLESWELRAM , E’A_N’GA!.ORE&03
1 __SRNAN’D!NI–.
_;f ‘EGED.5a..yEARs
;WiQ.IATE’SMAGEESHWARA
g;’o,:+aQ. 121, 3120 MAIN,
– » ._13T’H_CROSS. MALLESHWARAM
‘ .EE\.!~!c.2_i-.–Ec;»EE–5t3o 003
«AGED.59 YEARS
~ S;,’Q.L!«.’!’E Y SLIBBA. RAD
“R/O.PLAT NO.411, 4TH FLOOR
SH!’-‘:1 currmpun HOUSING. co-opERmvE
SOCIETY urn (scans). No.68, 15TH caoss
–M I EEEI.-.r.n DAM, BANGALXJRE-560 055
lI’ll’| I-llllfl II II IIVO
\..rE1′.;i’3nE-E SLIDHIR RAD
3 E’v’.’0}-IAN G }’!E.”.£!’é’.A’.’.5!
AGED.69 YEARS
S;’O.GOPA’u RAG HEEEEMADI
L
“-‘I
RIO.N0.85, ROAD NO.14
“::’u’d”1’Ji’s’Es’A LLS
HYDERABAD 500 034
PRADEEP JOSH]
ACiED.-52 YEARS _
S] O. LATE SRINIVAS JOSH}—. _V
st-;N”i0’R ‘ni’EDi(‘;AL 0’1?-‘:=’ii’;E-5? ”
WEST COAST PAPER MILLS “LTD,
DANDEH 581 U
RAJALAKSHivii ” ”
AGED.72 YEARS _ Q 1 _
W/O.LA’T’E’? JBGfiNNF’..’T’HflI1i 1 AV ”
R / O.F’L.’-&”i”NQ. 104, SHE? CHI’PR_APURf’
HOU$.II%!_,G (;§O–,wOPERAT_WE_ .SCM.fT1iE’.'”f”i”‘L’i’D
(SC€1HS;g’—-N0′;6-3, 15.?-H’CROSE%_, ‘
MALLESH’§!ARA.M,.BAfJGA’LORE–S50 035
K sfiOé;:AN§..VRA:)’
‘~AGE1:».57 ‘iEARs
DlO’.K.CHANDRA’ T’%-.\nfté~RAo
R [0, mvr mo;-409, 2, PARESI-I
APARTMENTS, xv mun ROAD
‘ ” MALLESWARAM; BANGALORE-03
% Al£flARNATvI£”é«AGED.59 YEARS
% –.§3;’~O;41,A’*!’E suzvaswmv
– ._R.–EPI%E;SE.NTED BY GPA HOLDER
‘s R ~NANDINl, AGED53 YEARS
JCALATE s vmnmsuwma, n_/o.uo.121
«3R1’>’MA1N, 13TH (moss, MALLESWARAM,
~ Ei:A.NGA!..QRE– ooa
PETITIONERS
Sri : s G BHAT, ADVJ
DISTRICT REGISTRAR
ANGALORF. URBAN ‘.I}!STR!C.!T
1
1′!
21
No.50/1, 2ND AND 3RD FLOOR
CHURCH
BANGALORE-01
2 CHIEF CONTROLLER op’ REVENUE :”
commzsszozma ore’ ..c:rA:.% .KARNATAK;fi.
7TH moon. CAUVERY~.BH–AVAN
BWSSB WING, BAP€GALORE’-=39
{By Sri E.’-.’v’. ;”:CHAF:”:’:’a. (}Efi”E”‘AL~»F”R
Sn’ H.M.MANJuNATH,Hc§2A)’ f ” ”
THEE f.vM;’211;&+LJki=i,«:’rz%r;:or~z+ ES Ema UNDER ARTTCLE or-*
THE CONST:”f_UTi0N_ omwnm, ‘PRAYING 1’0: QUASH THE
oi”-:’nER$ as :2: men on me. names. was
ANN.H,..DT,3i.g3-2395; –»DECLARE-….’.!’HA’I’ THE paovxsxons or
as 39 min !1RT’iC3L.E :20 OF’ scumoum OF THE STAMP
ACT fiRE .m’r flP’PLIGAB[,E”*TO THE ALLOTMENP or mvrs TO
H.§M’B’ERS ma ‘PO “THE oocummrrs ore POSSESSION
CERTIFICATE. SHARE.. ‘{‘:ER’I’IFICATE AND LOAN srocx
CER”I'”1fiCA’T’E m FAVOIJR’ or-* mzmssns.
‘A ‘: ..
.RESiDEN’T:Si.<§:i~' sum CHITRAPUR
HOUSIHG G0 OPERATIVE SOCIETY LTD
15'I'1-5.. CROSS MALLESHWARAM
xBANCkP.l.0RE 560 ooa
K SHARADCHARAN
S/0 G K UMESH RAO
AGED ABOUT 52 YEARS
R/O FLAT M131 1. SHRI CHITRAPUR
HOUSING. CO-QPERATIVE I.-TD {SOCKS}
J.
“-I
I-‘3
‘~».;r,
NO.68, 151′!-I CROSS, MALLESHWARAM
BANGALORE .% 055
u’:”1′:’:’\Ew”‘PH R SA’u’!{00l”-3
AGED 53 YEARS 2 i ‘
sio LATE RAGHUHATH Rae sasmeoa
R/O E803–SURYAV1HAR APAR’l’ME’Nr V
KAFIXSHERA BORDER, G’U–R'(l%.0!’u’
(HARYANAI 122 016
ANJALI A RAO Wl._O’~AJl’F s RAo,_ ,
R/0 No.33, AL wmcs-+ _ f A _
NEW Ada:-Fran A’§iEiV’i–5E, “O._3i)3-‘
Pumps: 4,: 41993:;
vmtm TGNSEKER’-..j*«–._V _ 3
w/0 –?RM§.{\SH TOFSEKEI?
Vms%p 4,9 vmas
R/0 E3;.GUL.aAmR, NEW MKRWE
2.Ml:-‘MBAI -monogo _ ~ .
GOHNATH’ Rm aamnun
SI 0 BAINDURANAND RAO
” AGED 75 YEARS”
Rm B-1 1 ‘I/a,m’1’rAPRAsAn co-opmnmvm
Houazno SOCIE’l’Y LTD. 101. 10TH MAIN
» MALLESWARAM, BANGALORE 560 003
” ‘ASHA ‘iénb
D.,I()-LATE RAMANAND
cm:-2:3 51 v-mas
~ we FLAT 110.412, scans
“BANGALORE 560 055
DR R NAGARCENKAR
AGED 71 YEARS
s/0 LATE SADANAND NAGARCENKAR
2,10 F1.-AT 1~:o=2ct_z, scans
BANGALORE 560 055
:* b-“”‘
it
3 SUDHA s RAO w/0 DR B S SUBBA RAO
AGED so YEARS V ~ ~ .
12/o No.17, SI-IARADA comm . ‘_ .«
‘rm ‘0’ MAIN, BASAVESWARANAGAR. —
BANGALORE 560 079
9 NANDITA MUDBIDRI A
W/O ANIL G MUDBIDRI _ 1
AGED 57 YEARS %
R/O “SHANl’I”, N032/A,”SARA$’.HAT_PUR
DHARWAR 580 002 _ A A
10 ”
s/0 LATE JA1’Av.gAN’rHs Y.ER.!3QoR A
AGEDEOYEARS i ‘V _
R/o_.m¢r rI1;:>.~;ao5,.’sc«.’f:14:=.._«A A
BANQALORE 5:59 053 ‘ V —
is/o MTERAMACHANDRA RAO
;A.C-E060 ” _
BVVVGPA HOLDER Ci—HARIKRISHNA,
AGEQ Aeouw 25 ?_r;.+;aA ago …=ur.-:c:A:.
. ..LAYOUT_, GKVK mgr, BANGALORE 560 065
1-:
|_n
2 %%%%% PE’I’l’l’IONERS
ADV.)
1′ “EDA: LA ”
REGISTRAR
” BEKGALORE URBJKN fiiS’i”RIt’I3″i”
No.50/1. 2ND AND 3RD FLOOR
CHURCH ‘S:’i”REE”1″
‘ BANGALORE 560 001
2 CHIEF CONPROLLER OF REVENUE as
COMWSSEONER OF’ §”l’fiMT’S iii KAFNATAKA
7TH FLOOR, CAUVERY BHAVAN
vi)-
l”‘IIll’l_\(‘If’.I IIIIRI
DWDDD nun ,
BANGALORE560009 _,
M T A: 7..§’eeR%EsPoND[EN.T?1e’&
(By Sri By. A_c_:HARvA. DvocATs._oEflERAL
‘
$1′? i~i.l\E. Ml7k’l’VlJI.5?1Fu’r1, nu.»
THIS WRIT PETFi’.I_ON is F1LE’D._UNDER ARTICLE 226 OF
THE CONfT3’T’i'”fiJ”‘i”‘iOi~I’ 0′:-‘” i:=s.’3sa.é» ;’.=’aa-‘=fE::G TO: QUASH T!-IE
ORDERS or R1 MADE AGAl_N£-3′!’ EAC!jl”G,F. ‘rm: PE’I’l’!’IONERS
PRODUCED As~’1..AVNNE:c;H».- .BE:*~.R:§nic: ;r.’Qc.:s*r.=–* 3,”J4=O5 maze
187104-05, V1~’JE««A_NX. H1 Home 3101-05=’DRl-183/04~05. ANX.
H2 NO.STP’_.3.!04§-11$ ‘DFéi–:2′;’£§i0_4-£35,’ AER; H3 N0.%’PP 3,r%«.1-5
DR]-199/O-4-05;-.Afi3{..__ H4.i-\IO;S’_I’P 310$-as DRI 190/04-05. ANX.
H5 NO.SI’P–~..3)’»04{:05 D121-eiesaejoé-05;, Atix. H6 ‘fiG.€-:”i’P 3;+ 5
DRI-934104-405, Ar-ax. H7 No.31-*9_a;o4.o5 DR:-224/04-05, ANX.
H8 No.31?’ :3io4-cs DR’!-244/04-O5, mix. H9 Ems-‘1’-I= 3, 4-95 J
DR!-2’17_I04–05.’£NK; .H’10_ ‘i<:o'.sTP 3/04-05 DRI-248/04-05,-ALL
0'1'. 31;a,2no5.'EfI'1'»;jV'V_
V. _ These an: hav1n' g been" reserved for
9-HM'-u 9:; for pronouncement this day, the Court
;IL:na-.-.u,~
V' . the
.f\I'§I"\'Cn'D
._ _.d._ g…
common questions of inw and facts at’
3..
III
.. Vtl__1eez1ev~’1′:5etitions, they an: considered and disposed’ of ‘by
‘ ‘ecihmon older.
BI
5
E:
2. The petitionem in w.P.Nos.14231/c»5;
and 16838105 are residents of the-ilumaof K V’
operative Housing Society Ltd.,
me petitioners in
33?59,’% 59.-=.97,Io4 1A1f._i’.7:8,,!_(_5E§_, an of the
flats of Dattaprasad %.c’L-..*.3,’ L-fin
Malleswaram, – q””%-=–
the order for Stamps
and an ,,…m..n Mme
by Housing Society in favour of each
of the as a conveyance and has
and penalty in respect of the flats
It m Lrtatanpntion of the petitioners. The
that %” m :19. .La.h.|e tr.» nmr name
:9 — ..-…___I…’_…- -i-‘In-_ tunnel-nun
ae’ such have sought in’ umuuug uni mu»…
3. Theeaseputforthbythepefitioneraiathatthe
.;§Soaietywhiehhaagiventhemthepoaaeaeim1oftheflataiaa
tenant C-o-pmtnership Society. Insofar as the Chitmpur
L
‘In
Society, ithaa taken theland on
built the flats. in the case o£,nampm’ead”e’
Soon’ ty purchased the land in its to e gee
the The omh~eede ocsinm A d
Ba’u.ta’pi’asad’. has 55 P…-=-9.-s=.;~.
If 4 that the
society and eeeh the fiat on the
basis of shock subscribed
by hold the property
through t-h_e– case of chihapur Society, it its
stated tho by the society would revert
bdeglt”io the of the lease period. The said
=1: ….._Lr.! to h._m.rc. _.g1Zhf.r_mhd iI_1 and 1970
. i’t*-;:’apon”:f;i”v-:;i3r,..d”a.tfit’:er the i.’l’l”fi’v’iaIL:.u=I u. usu !{e=-.r:-.a*fl-….n..”- f’……n–
lull guru-u_a-Q
Act, 1″”?! {me lib?) isct’ for shofii. It is
x that Section 38 of the K08 Act provides
–..V”e.’:¢:§Ax’npfion from compulsory mgiatmfion of instalments
stated therein under Section 17(1)(a] and (b) of the Indian
Registration Act. No doubt, by introduction of a pmviao, the
$1
1!
said cxcmptison in respect of Home Bu1ldin’ _V
gm gamma w.n.-
of the petitioners is that in Tttt.’t
hanaibr of title and only to
iv-nu. –ur~—–nun
t-…z-.:.a.n.t,l cl.-9.-‘-..’ss end. ctr.-.13-*lVV:fL’:=r.¥:r;:,t.m-..~n.._lt.r;I” *5″ ‘”=*””‘
certificate, thccaxuc does’»nct and in any
event. ttlttéftllitha Act pmvsded for
; payment of
atamjg dug} respect of prim’ to
have not derived any title and
as’ ; inch _ cannot be classified’ as
. ., stamp duty in tonne of Article 20(2) of
-nAn’fi1tr-In Thai
II In -I’ 3111″.’ lU|nfI- W’ THVWU IIIHCI9
L -__ .l _.._…-.._….’I…..’I. -….__’l.._..
A – _. __ j.’I.’.._ __.!.:I _-n___..____.. .__…-I..I ___.;.1.. __ _
$3; SICK! (llllulllfllll (Klan! [- “U nflwulflfll I-IIIIGI
AA norcoultl duty and penalty be under
39 of the Stamp Act. In any event, thctrannactions
‘ _ beyond the period as contcmplatcd under Section 46-A of
the Stamp Act and as such the amount is not recoverable.
Q.
C?
LK
Therefore, aceoniing to the petitioners, the
in these petitions are not sustainable; « .
parhaership Housing he the peunonera””
i not the K08 Act.
When the no mention of the
society at: per their bye
law. to-the bye-laws is in vinhtion of
Rule 5 of the amendment being opposed
to gittthlin ueeeetmnehae. The discriminatory bye-
¢ …..J:-.g I.-.’£tl-.d:~.-;-.-.7:-.. The he.-2-.he.ve of he
-um.–on –ennui…-an an-‘pl Juneau: I-nth
‘fiuauu cunt \.n..vu1.In”‘uf.r”i’.: P:
u_’-._ ‘…._’1..:… __» .._._………
e.”#e’*= G .v E
ciefineqi’ 2[‘4’7)(v)(v:|’j of the income Tax Act, 196i
_(‘Vthezi*!.’–A:Ac:’t’ in’ short) and Article 20(2) of the Stamp Act –
paid the full cost of construction. Some of the _
_ fpetitionere have aequized their apamnenta in subsequent re-
sale/tranafer from the first allottee members on paying the .\
J:
71
agreed consideration amount, but have
of stamp duty. The tmnsfers l:Jave~-been: “am, by
possession certificates and
oubotitute for deed of B11.’-” V it
the de.t:’-.c;en,..t ml; 9:’
Section 3 of the E.-f_–“‘f’°*nuV’i–“..’a’. have aaa.-.=
stated with to registmtion.
notices filed by the
peuuonegs this Oourt to hold
67 and 67-13 of the Stamp
Act and permit impounding. Orisinal
and as such the examination
_i…dicnt_1_=d they were not duly stamped.
LII’! 1.1….
III! LIE
exemptionfof was rfi”””‘-‘la
n with c-fleet from 1.4.2001, the same was with
to only certain documents and not for the instant
idocumenta. Since the same was being mieinterpxeted, the
amendment made is only by way of clarification. Even
it
3)
assuming that registration was exempted, the
exempt the payment of stamp dl§?.’y””E!).d it K V’
was not registered, it does not
act nnun I The . L’
*’uai1sfer ‘hi terms of of
Fnoperty Act “i”.P. Act’ duty Ls my,-ahle.
The documents :inv__quesfion is %*.£t.’-F-..s
2(a) and uyteinetw and as such
the otfler are justified and the
sameldoes nothrsljét fiat?
5.. ritual contentions, I have heard Sri
..tt.–; :i{.’.;+ ‘is-n1’nI”.*fl mnnnsel for the petitionels and Sri B.V.
1JI\J¢I–J1.n1LIv, aha.’-n-on’.—- .. _._
. Advocate C’.-es-.er.:-.1 .9. th… 1e_pondents and
6. Though several contentions have been lugeci, the
crux of the matter is to determine the following questions:
What is the scope and ambit of
contemplated under agar ‘ ‘e M’
even prior to the
Kamataka Act of 2
1.4.2001 end ‘such ~ was
s.v:i¢h1e were in the
it and circumstances
_ 1 conveyance documents so
4’ has duty and require registration
‘ steaks: téhether the documents in the present
..Acasetv”ireV1e designedly adapted, without a
pfionvenfionm title document so as to avoid
stamp duty is payahie in terms of $2} of
the Stamp Act ?
Whether the impugned orders are justified ?
‘|
__ I_ .L’I__ ..’I__… …….._l-.3.-mu.-u Md I’ll K’ 2
…………. ….-:y_.% giggly
‘E’h6ugnxnc%qu Lmsaze
understand the scope of in * V.
are not answered independnntly
facts invulved and legal aapegts %
overlap each other. V’ tizfey
‘.7, Tl_1e_:” asfiéact to the nature
Act piior fr: ..j-”” the _ by was: sf aim.-:.-=3.-r-….–…t
with effiact. mm it is contcnn’ ‘ed ma” t stem’ ‘p
duty for isilot payable. It would be useful to
Exemption from uomplllory
._ ‘;’%.s.i:§ |ntratton of Instrument.-
Nothing in czausea (“hi and (0) of sub-
f %%fi 17 fl” the
!n is:__ Act, 1903
(Central Act xv: of 1903), shall
apply to –
«H
9) any instrument relatinfl to sham! ‘t A
9
_ V
b] any debentures by
society antl’~~not
amalgam’ ‘ 8- “I1
‘hvokier to the
——– Iegistored
‘ L %i;1:;¢ga;;ne.n-mataemeby the society has
‘- -~ or otherwise
whole or part of its
‘9
O I
rrnan-I11
.-.t.”..*:-1:-.v.’:’.:l.é’ *- ‘ M’ an}; 1:-………-..,
‘ I”””k”””” “-7 “”
V ~ trustees upon trust for
benefit of the holders of such
u or
any endorsement upon or transfer of
.3.
any” other debentum issued by any
However, noticing the misinterpretation of the said
exemption to their advantage “by certain Housing _
i
‘Ein View of the order dated 17.11.’
Go-operative Some’ lies, a pmvmo’ was hsefledgfbyv ‘
6/2001 with effect from 1.4.2001V-making an ”
men:ts_’ ter the instruments which
-.:.*’.*’-=.4.’:t !1n_n_a.fer the V L’
jraperty a-..c-.:t..-J. by Jar in ‘at’ Hen;-e.,_t3ttj3ding Go-
opemtive Societies Whiéi”n’rr3e’a’is i§fi’I:.:u:.|i.;vmz>:.l’
Q A apply to
“”” to
I _ — __ effect transfers the
A * h inteztst in immovable
.. by or in favour of
“–~—:- Bui’.di’:.g r»—m–m
I-PI! ‘fl:-I-7’-In-I.-v
under the Act.”
Ag}: compulsory mgiatration with effect from
aw as I-L’.-11$ Eui1d.’_.g C43-gpemtive Societies
V’ V.dci-._s not caii for detailed dis:-:”s-‘u-rs aiim this ‘.9 cc:-.911:-:1.$
nuns
“”‘ jiEaaeu'”” in
W.A.No.3883[2003 (CS) accepting the memo filed by the
2.
35
part1es’ and fin” the transaction aiter the said ”
scope for interpretation of Section:38’c£’. the K V’
between the parties. Therefore. _
:9 ex. r–rind uric-r to consider. y&het1;er;,~ih the-L’
tn:-‘o–x— l—–u— —
the KCS Act of possession was
I hansfennd of P0ssession
the portion of the property
over and right was created even
the st:’ecession.._ V”
X ._iVn.it}.i*’s u-refit. ‘cefcm analysi:-.g %*’..t.-z-. a… ..
____’I
K638 Act, 3a perusai of Section 17 iii’ anu (oi of the
V n Registzation Act, 1908 is necessary which reads as foiiows:
“Section 17.
a) yeoccoaooot
other 31GP.*’.’..’3°*9″””‘–“* W
LI
“J
mstnunents which p _ or
_\\’§-&–n
and sub-section (bi provides that iss–ea
operate In create, declare, aaaignjg” V
limit or exfmguiah, whguner vesteé}
or contingent, of thel» ‘
v_1_:_. -1-. .-._- ,
hundred page a..d. 14.’-1.z;1’_’_.
in immovable
c) non~tcstgmentn13?:_: ”
Wi ‘fir.-7.-“– er’
pa_\,r.rne11.t 91′. on
the
or extinction
or interest;
. iii . t
t ijn vrew” eftvtiietvcompulaory nature of rests’ nation as
t exemption as contained in Section 38 of
is provided. Sub-Section (:1) provides that
V’ ,notwithstanding’ that the assets 4 u: w..-….., .=. ……………h;-.,
among other things not creating title or interest to an
1
J2
.
‘E
H.)
‘–l
iinmovabie property ate exempt from ‘ _
instant cases. the share oertifioatee >ieuexi”‘ié.:]’a: 2
which would no doubt fall under stain-s;°.ctiiJIi
stock certificate which is in=thex”ofV ,
flail under sutrsection (ti). be in
View of the “issued aha physical
pea:-_u.-..,,L_1_1 J’ a flat belonging to
$6 …«r-‘~,..1…ty ‘V-.’.eli;r¢.!;:_;i”é tti ” whether the
immovahie the asset of the
woulizi asset of the soar.-‘ietry or
whether’ a men: interest for a
on the member so as to be,
‘3:-A . to bc t as in the natme contemplated in
t KCS Act. Though it is contended on behalf
that the Co-operative society is a body
ill. term Qf Section 9 of the K03 Act and it would
” the pom-r to heh’. p:’epert_-,’ 9.:-.d mt-..-2′ i!!!’.l…’| eohhaete etc
in case of Joint stock oornfiy and the 3113:.”-………–H-fit
relating to shares shouid he as exempted iifil’-it”:i”
1
1.3»
Section 17(2) of the Registration Act, even
what is to he noticed is the .~..nh.~,
the manner of right or interest
zI.1.-«ml.-e_r= For this purpose, to” V it
he “”u-st} m fixed cut. ‘.-.*..;et..er t.4.–.– d;.._.-.i.m..–n._ of
exempted category is as a “–‘-can…-“‘-=-w
though the tran her in fact creating title or
interest.
.In the scope of exam. ption, I
would consider illustrative instances
i,e..gA’fior. at co-operative society was formed with
gm.—–… . … __
the of e*..=;-.:”1..’.t-.g a thactnry if the
L…
. the e and % mt.-‘ibn.1….s 9….-
niade stock of the society by way of ant’: by siieh
.A and other finance, ‘ if immovable assets are
by the society and tsowaitls the shaves subscribed
giand loan advanced, if the shale certificate and loans stock
certificate in the nature of debentures are issued, such
‘F
3’ gb-A…-
documents would not require ‘V
instrument is exempted under Ash 2
though relating to the immovable ssssssfg
society since the societyiivitjitaid sssehupseousshpehsmt the-it
Pmrna-1’hr an -iI_’_s__; Rh? on} with the
-:3-ma…’ .9… – 1, –~-.——-J.._A—–Vg ——— ~——-
‘i”aiE.ti”;:_’: and ‘un::”’ i’igu””t ‘f
for the ‘oernefit the
member and ioan
stock with-ssh of a portion of the
the other hand, if the
pmperty in a similar fashion
and sssssssg and if each unit is put
a of a iinnemher, though without a deed of
” _nly with 1.2; possesion coupled
“” in
‘5″: ” >’ ‘ _a o u | . n u
. th SW35″ es.”-=*’*'””‘-s mu-who r.*.t’.’.c.’==.’.1ag a definite and :’.–*”–‘-t
iiinnovabie property’, tiie i’u1st’.rum””ents put
pp cannot be treated on par with the documents as in.
of the first illuttation to get the exemption as
it foontemplated under Section 38 of the [(08 Act even prior to
insertion of the proviso. The pmviso introduced only clarifies
I
J!
7′:
the position since the section as it existed
interpretation and even the Houatng (‘Q-operap’ Ejlifia nu
were also tak:|n’ g advantage of
2-.rmbe1.n.gden__I .. ..
_,-
11. Having dd
the
case on hand since it is the
contention petitioners that the
tenant oo-partnership
and is oniy a tenant member and that
the metnberdoee over the flat and therefore, it is
diggiigicta fion1″‘mf_vfnemhip.fiats and when no right and title is
question of pa-‘ment of stamp duty not
_ ‘* also cxmmtuend-ed that in the m….- -1′ _
chiuapurd the society itee}f’s a “1-Lifi of t
.A the and the building is constructed by the loan stock
the loans advanced by HUDC-O and alter the lease
period, the property would revert. The learned Advocate
General would however Iefer to the original bye-laws of the
i
f’.
society to contend that it is not registered
partnership and in any event, therecia. no of it ”
society pmv1d’ ed under the Act. er,
would indicate that a
%-“1.-.%t. of the £19.. and tl_1ie_: the that
that the ii:e:Ti’ouTa d%e am’. the
appreciated of of east’:
occupant is charged’ ‘ by the
society, are in the nature of
” 1.2. itie noticed that the societies in
petition: are registered as Co-operative
, I I1-A nun-n I-hgnah In if!!! . t ia
Is » .
I45!-I’ I-iv’!-Inns I-In Iiifri -v!uu———_l——–
aczrrie woiitd rrt us relevaat. ….. .w-19.’.-:1″.
AA the objects and also a tenant member is defined. it
“ie those terms, the members have paid the shame capitai
it certificates are issued and loan stock certificate ia
iasuedtowmdstheloanstaockamount. thatineffcctiathe
iz
value of the flat. In the instance of
K.Kound1n’ ya, i.e.. the documente;an.I14eJneei¢ M uh’
which was taken as the lead case. “hm;
dated 17.12.1930, while thelenn matte»
1.”.’.193’2′. On t..- day, eanczesegzsion is also
drawn and eiierrted mferiel to xeI.l.#_-….. an- loan nine
K’
certificates and fact and it states
allotnientl’ ii” ‘though the possession
dated 1.7.1937, a ple
of the by the petitioners would
not relationship of tenant and landlord
it ‘A « and the society, except that tenning it as
. ._é’-gteément. The «.21.:-1*.n.1n..n.t.s_a_1’ie_:_s: referred to by the
for the -peti_tioner reg;-.rdi.’1g t..–1.r-.t.a.nt Go-
_ paximi-amp Housing Societies wouki indicate that th’ s…..-«-
” to n definite pattern of payment of rent etc which is
not found in the present case. The learned counsel for the
petitioners has also relied on the decision of the Full Bench
3.».
Iii
AA mquinzinent of _an award and *'” am.
of Gujarat High Court in the case of
KUNVERJI GOR vs JUVANSINHJI.smvomimVJé;.ofiJA%e’_(A1:§% ” ” A
1930 Gujarat 62 (man and of the
case of usrm ARVIND DON(}l§E~.}I’S.” suks:suee R;aoHuHA’rHe[e u
.r{m’1.n.r.A.1e (1991 oe-e,e.o.549;¢ue’Aojeenuee;;a tn the
concept -‘f ‘u-:–:-aant In L_- _o,__: of
the above cases,.’– the Ce-:3… 33….
noticed 1iil’iii’:}_’y’
Tenant Ownership
Sociéty’ tho learned District Judge. on
facts, in question to be a tenant co-
in its conclusion, but then: is
– . _……__ .I……’l.3..— –undo’
_ “U UTPIIIIIIE VIII}: 8 uuwuauuuuna
while noticing the nature of right that the deceased
__§pcmonhadinthcflat,tl1c(1ourthacloonaidered Rule loot’
the Maharashtra Co-ope-mtive Suotrictiea Rules, 1961 which
I
12
‘.
-u
it
described vane’ us types of co-operative some” ‘
context, the categorie were 2 it
-..eci-..t.i-..ss an- Le s eh
instant case. the i{arfi:i*”‘f” i’-3.-i-st?-6-i-i” :’.% act ,.n:!.~’.’i-‘1..e
for or 1ecognise_:’su__ch as see}: the
societies wouiti have to
be seeiety and as such the
said __ of assistance to accept the
of which petitioners are
society. even if they
,’ m.,_c.’~.e cff_h…Lr is similar since the law
. th’-“ght it fit. ta the same
benefits in such of these sccieties even “‘ it-…-y
.. irherefoxe, the societies calling themselves as
ii society of the members calling themselves as
tenant member cannot change the complexion until the law
recognises the same by way of statutory provisions or Rules.
1
E?
13. Hence, in this context. the mm” ,,.,- ,9 *
as a Housing O0-operative in nu
winch’ the transactions have
cumming. As ahead? n¢ti¢ée1.%
%m-6.’.-.t, it is ‘..”l’.”‘..d¢_. fc hy he stock
possession. and as to
whether duty, the relevant
of Act is to be noticed.
and it includes every
“nlstrumld onto’ hy— whether movable or v
ixnniovahle eslnte is transferred to, or vested in, any
‘A -A-‘~’_’?-“my-, and t.I.rl1._1’r_=l1. is not otherwise specifically
i’ .;Q..- the schfiuk. $1..-…-11. ‘izI…… .I___.n=t’ included in
the definition ‘ccmveyance’ is defined in 3.-:c**..c.r. 25} ac
AA every document (and record created or mam’ mined
by an electronic storage and retrieval device or media)
by which any right or liability is, or purports to be created,
transfened, limited, extended, extinguished or recorded.
I
9:
Further Section 2(47)tvt) of Income Tax
transaction whether by K ‘V
shares in a co-operative society.
any arrangement or in any «weflcct of V . L’
….n-..ferri.ng -1′ en;-_l_>;ing VV:A’enjc_s;;nent”‘ of jinmcvable
14. _ provisions, if the
ttocuatta the tact that then: is a
atx cannot be in doubt, since
apart bang the flat is put ‘at possession
of of possession certificate and the
. s A holding and enjoying the property is
_..____.___.. .. J
K T’ the bye–.l9.1I.1e and the an c.u.I;Let_l tcnancv
agt__een_’te*nt.jl= far the saint’; ticct.i1″uen’ts ac ecna…..:te
‘i”m,_.tI11mA em’ as defined in Section of the Stamp Act,
right or liability created or purported to be cmatcd by
. fsuch docnment is to be further examined. The loan stock
certificate indicates the value of such property to which the
1
12
4’7
member is titled and oommensumte to the
is put in possession. The possession it it
entitlement of the member, successors: V ” it i.
and hem_h_1eee. Though the counsel I h
ea-inarede the-..t .._}r the d….V;tI.I..,iV.:’_-1I._t_’-*_*’–,–~..t1lt.l.n:-.. by
the member and .§.”‘-.’ci-ety, %
land is a hat the
member be entitled to
member, who would
in pay market value of the flat as on the
date or said appreciated market value
does “not corpus or become the profit of the
,_tl=..e …..,.L..1.3,r only charges a fee for permitting the
…£l.’_.nd-5
. Ezra’; leuung the ‘.13-..e.*’:-.r of slime and the
market value is the eo’:isi’ierz’i’rior. by
_ ioutgomt’ ‘ g member’, which indicates that the member is
in possession merely as a tenant member but had a
greater interest in the property including the right of
disposition. Though as per the bye-laws, the society had the
I
L
“c
right to accept or not, the incoming memhcr,~:fthe
regarding the sale, transfer and in it it
such transfer was with the in.
nothing s_:_l1o1’t of the . 0′
Chitrapnr neg,’ is 9.. k% of .CJ:;in13}1gui’ egiemsal of
the indentum of lease 1:éao..n”uao”u”st .he’.”..e..e…….
itselfwould indicate that had
the aiumegmeaum sell the flat and
in auch_eve’ut;:’ the right for a portion
of fee by the society-lessee in
respectof doubt, prior to the insertion’ ‘ of
to oi’ KC-S Act, no document was being
A _…§.:…_t..e ..-..QoL..g _em..he1′ to the incoming member
. fi’o;*- of p.’:yei.cal p-‘..-..-.eeeeit..~n and. ¢.i.c;-cInn__t
E?
in respect of hnnsact-ions ache.-.1-……–ht
_ 0′ t dated 1.4.2001, the transfer deeds have been
and registered, one such deed being dated
10.06.2004 between Smt. Anuradha Gokarn and Sri Vinny
P. Nadkarni and the aaine indicates that the transfer of
J:
‘3
shares is made for a consideration. The
the petitisonels, no doubt, contends K x
tmnsactzb ns of subsequent
‘.-.*…-2.. is not to he seenVis_Vp4’th_e
though some originai and
though it is to the property
under the§.so§’1d transfers made by
some transactions have
it is dealt with by the society
as nodced: be a pointer to determine the
:I.,t’_;A1i_ifieaaof by the documents executed by the
uni-. u-Inlaf
. have or exercised Sun.-u us… t..’.:s ….*.’ r.:a..:=…t
E’
dctenuiflethe nature of the document Since the loan s”‘ux:-n.
.. coupled with possession certificate created the
db of disposition for consideration namely the market
value of the property, they are documents which purport to
czeate right and as such is an ‘intrument’ as defined, _-
I
1%
consequently it is to be treated as conveyance»?
this v1ew’ , the decis1o11′ of the Hon-“ble*–Supr’7e1nei
on by the learned Advocate Generaiin +neocae
VITAMIN FOODS PVT. LTD.;@N.p 0THERSVf-%{e;’:..STATi§} onto
Tl!.E§v. (2000 2554}
wouid he afaposite. The in a”‘l.i3’v’v’c’:i’ to
the question a co~opeIative
society is of the View that
in fact ‘conveyance’.
The petitioner however eontends that
the apply since the same was
the earlier judgment of the I-ion’ble
i case of VEENA HASMUKH JAIN 85
‘.%Nn”fiEv’ V-‘ire mm E op’ .n.»s.A.I~M.PA-4″‘ . e ems-as {Am
1999 567) wherein the said question in the
AA context to!’ considering an agreement executed in terms of
‘Meiimaaha Ownership Flats (Regulation of the Promotion,
ficonauuction, Sale, Management and Transfer) Act 1963.
But the facts in HANUMAN VITAMIN FOOD’e case does not
J
-é
indicate under which of the Acts, the Hon’ble
was considering, but the decision 5 V’.V’VE&;N-A V ”
HASMUKH’s case is noticed and hits
transfer of shares would ~ aaei
ahemy notic-ad, oin_oe t_1=n_Mt is
………-.a….i $.. :. +1.4. 3;”n-‘Ir-ruacanl-1?”,’\>’|I:-:’ ‘AV.-7’-V.’A haaggbr in the
instant case is _”‘é of ‘”mc”° “‘-..u–‘*
opemtive a Housing
Co-opeintive, being in the nature of
__ above and being a transfer of
shale of Society along with the right
to gieeupy a housing unit. and as such it
theweiimacter of a conveyance and to that
1 laid down would apply.
A T x The next oonteniion of the ieameti oounaei for the ‘
is that when no ugh’ t was clanned’ under the said’ ‘
‘fidocumentn and when it was not ielied on before any
authority, the same could not have been impounded under
Section 33 of the Stamp Act and could not
under Section 39 of the Act and K V’
passed by tlis Court in WP
contended that in any _phetmenpy_
1.:-.u.-.n_ Lupgmgg. however
Ca’1i’:”If:i’ii’m”‘fi that pa”-veer fix?» S.-Jews 33 9!’ *…..h-T
Stamp Act i aysiishie h5?Vshfi”f>7-B ef the sairi
Act. of the Stamp Act
on the copy. in this
thenotice was issued
by theflhief Authority and the same
‘ were ‘questieneVc,1V_V’ WP.flh.3992l]O1 which was disposed of
h A treated as notice and to furnish all
, WI’ 1- an nnrvunndinan has harm 1.11.3.3
IJ_nII.r 1-I’-II-r1a’I.n.rI-J-in-mun-or an-nu-r navwn-awn
«if Stamps and fliahfit R~”ul;.a-war’
AA Sections 67 and 6’7-IT! of the Slam” 1) Act also’ in view’ of
‘the:-consfitufion of special squads. The decision relied on by
h ___5the learned counsel for the petitioner in the ease of DR.
USHA MOI-IAN DAS -vs- THE DWISIONAL COMMISSIONER.
is
53
BANGALORE DIVISION, BANGALORE AND ~
(3) Kb! 463) would also be of no ae5’mt_auce.’_”amoeh’H 7 vitae ‘ ‘
case where the Sub-Registrar,
even before mgistrafion, it” a_raa
:eg,.1’…*..ra.L..zI. a_d the VA Deputy
war-v .._.V-y
Cnmfiissioner am} it: C-9a.rt f k th_ view
that a document eariaotf “nukes it is
regiate:ed.__s;r,. the , as nouoeu” ‘, the
‘V:i§_ 67-13 of the Stamp
Act j Commissioner is empowered
under the u1en-tioned therein to impound
_Sectxion stamp duty. For the same
% ‘ the case of GOVERNMENT or UTTAR
‘ i.!;:3§.§?!\.-JA 1|.-!…H.A…-.M_A..I) AMER. AHMAD KHAN (AIR
1961 Love?) reiied on by the karnw re-angel as me
_ petitioruers also cannot be of any assistau . Further. eveu I
the order impugned refers to the earlier writ petition,
since the authority ha exercised power available under the
Act, the same cannot be faulted. That apart, one other
I}
1|
decision cited by the learned counse1’for the K
the case of JUPUDI KESAVA l?A0′–» ‘ ht
VENKATA SUBBA RAD 85 QTHElt3f et(AIi§ i9’?1~itcsc
_.it_h._.r to ___n_tI_-.nr_l mt an of ” V
the dmament cr that -=-put.–‘~—=f-=r=r’-t.. ‘min-’ems -rm -1
also not be of where the
Hon’ble copy was
as a docuznent 2 instant case, the
authotifieeihatie copies in determine
the ngtuzex and collect the duty while
exemisiiag Section 67 and 67-3 of the
Stnanp Act. ‘V in xegetd, explanation to Section 3 would
«’I’\’I’H’| ‘
Ifl I-I’ flv\u’\t
the order to the extent of the Beputy
..Ccmtnfitlsioner coming to the conclusion to impound the
is sustainable. However, the further proceeding
U contemplated under Section 39(l)(b) in so far as requiring
payment of proper duty and penalty, the order impugned
g
‘u
K
V’ .CtJi:tui.nI:I’i iii r.1uuu1.r ; -ru-
55
does not application of There
to the period of transaction, the value’
the manner in which it is coznputexli «the-. of
discretion with regard to etc} >
instead disclose just a ‘ tnatflgcet value
without any reference the case may be of
the sum- _ ,;,g similar amount
as p..-Pelt.-,*. ” onl_,v m’hit_ts_r_\,r but
without of the order therefim
csnnothe is liable to ‘be quashed so
as to concerned to redo the same in
acoeztifilloéwitia ‘
s. ;4(h:1:e’_:pther contention which requires to be noticed
counsel for the petitioner contends that
the :~=:-t..:c:*.’e.v}r uould he b-__rn.-1.1 __I,r i_i__ in of the provision
_”_.¢_.-_.._ – n….;.:….. A£_A
TI
{Advocate General would dispute the sour and “‘i’unuu mm.
the some would arise only when the recovery is resorted to in
I
*3
up _
1L
‘ 1%): this ‘IV_gfl.$’.J’L’ .-
the manner provided under the said
otherwise. As rightly contcndcdV.by..me .1.’ ‘ 0′
General, in the instant case, the A’ ..AA’3’V*%Ei ‘ 0′
I.I_n__
therem the i.’nwu:’.dli£’.g ‘:!_L1A1.r_lt_-.1? ” 33 and
cieierminaiion and u ……. WA.
amount is notpaid, ‘under Sieciion 46
and. as su.c1i.. into operation,
__i_a_ and the question of
limitéatioli be cc’:-nsideied only if the power is
……………. …..:……..,……;……..
.9. «I- ha! Ire l- as _nnnfln- t
Plllllv ‘ IJ-II-I J-uh-run:-any-4. ——– }’–…—.-.–.._– –_
iicatiisg’ the instruments i1″1voi”ed -in the piefit ‘–as as
AA eonireyiince and impounding the same under Section 33 of
Act for the purpose of recovering the stamp duty vide
the cams dated 17.4.2004, 22.7.2004, 20.9.2004,
24.9.2004. 16.10.2004 24.1.2005. 27.1.2005 and 31.3.2005
I
Jag
..r Seetionas 67 and
‘K
respectively but the method of determination the
value, stamp duty and the penaltyfurtfi not $9
that extmlf. the same wilutine , IV ‘
V niantabsa
ii The mapei3’t_ive i:npug1’1ed..’§JI:ie Is in
H46 exlnea-A to A7 in
Wf_P;Hq.’::1~i’f;?8V)ib3.D{V):Sx{ ~ tn D13
5′ 5′
__ Annexures-Al to A8
w.P{No. Annexurea-Al 65 A2
Annexure-D1 to D15
5′ E’ 5′
ii(.P§”Hg.337SéjQoo4, Annexums-H to H6
i1I:;P;.rs;i«;~;.1%se=.:z2.~.’2.ss,Iorrns= n Anne. – e- :9 mo
fluifdi-I
E
i
2
I5′
‘Iii u.I uiut 1 u nu. fl I-ll
Z siecumenta in question as conveyance and. ‘ impounding
the same under Section 33 of the Karnataka Stamp
Act are aflirmed.
J4
iv)
The ncspcctive impugned orders to A
determining the market valur:,”‘siamp x
under Section 39 (1) (b) ‘finjy
-I——..___-.
extant 39.6. f – matt:2r_VL:”‘ig
reap-andent m Eh! .-.=…r_l
m-flctemine the” _]Tn’:fia1’§r, if ‘-‘”‘
payable. _ H V .
thé.-_: g_1lmyvc–._<w'§fit pgefiflons are allowed in
% that extent.
5 costs.