{"id":157495,"date":"2009-11-10T00:00:00","date_gmt":"2009-11-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/smt-r-sudharani-wo-sri-g-la-vs-smt-c-krishnamma-on-10-november-2009"},"modified":"2016-02-21T01:28:11","modified_gmt":"2016-02-20T19:58:11","slug":"smt-r-sudharani-wo-sri-g-la-vs-smt-c-krishnamma-on-10-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/smt-r-sudharani-wo-sri-g-la-vs-smt-c-krishnamma-on-10-november-2009","title":{"rendered":"Smt R Sudharani W\/O Sri G La … vs Smt C Krishnamma on 10 November, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Smt R Sudharani W\/O Sri G La … vs Smt C Krishnamma on 10 November, 2009<\/div>\n
Author: Ashok B.Hinchigeri<\/div>\n
 \n\n1\n\nIN THE 11:93 COURT op KARNATAKA AT \nDATED THIS THE 1013+ DAY 01:'  5:   _\nBEFVDRE       .\nTHE HOITBLE. MR'. JUSTICE \nWRIT PETITION No.26932?'F retjoa \n\n I    .\nSMTRSUDHARANI       \nW\/0 SR1 G.L.CHANDRASHEKA.F2 j  V \nAGEDABOUT-H'&'EAR:3   I \nPERMANENT 0?   \nNo.12, Inamm    A\nGORAGUNTEPALYTA,  A  'a L\n\n5m  :mAv%jA    \nH0105,   \n\nNEAR V\u00a3NAYi\u00a3,KA TE,Iv\ufb02'?I;E...L7\n\u00abrm BLQCK, NAHDINI LEYOUT,\n\n  1'3'm'1\u00b0333-\n\n%  f T   ,  %Ljk%{Bif 31:21 E .v1JAY SI-IETTY, ADV.)\n\n  sra1*\u00a7'<:_.i{1\u00e9zs}mAmm\n\n..-mu \\.uur\\I ur l'\\.HlU'{HU-KIU-\\ rm.-:H t.:(.)!J,.:I('l OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH C\n\nu 1 'W\/O=LA'I'E RANGASWAMY\n A AGED ABOUT 72 YEARS\n ma No.12, aw MAIN ROAD\n YESHWAN'I'HPURA HOBLI\n  GORAGUIWEPALYA\n\n -\n<\/pre>\n
2. SR} QPDEVENDRA
\n3\/ O LATE GRUPADAYAYA
\nAGED ABOUT 51 YEARS<\/p>\n
l2
\npayable as per Article 30(c) as if it is the ‘fine’ or<\/p>\n
‘premium’ or ‘money advance.’<\/p>\n
13. Sri H\ufb01anumantharayappa, <\/p>\n
Government Pleader submits that we h_aye:”_’to    <\/p>\n
recitals of the documents than  <\/p>\n
Going by the recitals. he sui_3mitls’.that  <\/p>\n
question is chargeable   3ti[a}[i] and
\nArticle 30 [1}[c] of to_’t.he~rI\u00a7arnataka Stamp<\/p>\n
Act.1957.   ‘V<\/p>\n
   thatwfalls for my consideration
\nis:  of lease, dated 29.4.2001<\/p>\n
attracts   the rental amounts and on the<\/p>\n
   answer this question partly in the<\/p>\n
  : partly in the negative.\n<\/p>\n
 Full Bench of this Court in the case of<\/p>\n
 Jfhell\ufb02liief Controlling Authority (supra) has held that<\/p>\n
it “‘V’lltl”n;:aIi1OuI1t reserved as refundable security deposit is<\/p>\n
 ” -“:1″iOt the money advanced in addition to the rent reserved<\/p>\n
and it does not attract th uty under Article 30(c} of<\/p>\n
13<\/span><\/p>\n
the Schedule to the Act. Similarly, in the case of
\nV.Srinivascm (supra) also it was held that the amount<\/p>\n
advanced is in the nature of premium, as there was no<\/p>\n
provision for the return of the advance. <\/p>\n
amount advanced could only be the consideration for\u00bb<\/p>\n
the grant of lease.\n<\/p>\n
16. The decision relied u pori by thae”i’es:pondent’s_:<\/p>\n
side in the case of Leelatri\u00e9iii-ft S_atri\ufb02e.il_(.su15ra) is no
\nmore governing the field _inl.’viev.i. o’f_’jth;’eidecision rendered
\nby the Full.\u00bb  the Chief<\/p>\n
Contirtolliiagiv2’iu’t.fiorii:\u00a7i’s..case (supra). The decision in
\nthe case.__of _I\u00a7\u00a7Rtir:na.c’iidndra Rao [supra] is in the<\/p>\n
context’ of V.C’ouif_t_____fee. Different words like ‘Salami’,<\/p>\n
J .fPu.gre,e”~a11.d”v’Nazrana’, etc. are used in different parts of<\/p>\n
“theVi’couri’t;f_V’.1″Whatever be the nomenclature, the tests<\/p>\n
are whether the amount advanced is refundable or<\/p>\n
A 5l_” Aladjustable towards the arrears of rent. If the amount so<\/p>\n
advanced is refundable, then ii: does not attract the<\/p>\n
payment’ of stamp duty. The payment of amount<\/p>\n
advanced would attract the stamp duty, if it goes<\/p>\n
R9;-g<\/p>\n
14<\/span><\/p>\n
irrevocably into the pocket of the landlord. if this
\nproposition requires the authority, it is to be found in
\nthe case of Chief Controlling Revenue Autherity,<\/p>\n
Delhi (supra).\n<\/p>\n
17. In the result, I allow this petition.Virfparitii by <\/p>\n
setting aside that part of <\/p>\n
30.7.2009 [Annexure–M) which ‘f3er’taing0V.to*VV:t:he \u00a7;t\u00a2irn;\u00a7*_<\/p>\n
duty payabie on the securitgfdeposit Eaitiouht {shown as
\nadvance amount ir1\u00ab._..V:iih’e’A._ agreemehtt  of lease, dated<\/p>\n
29.4.2001); that part”offthe”\u00bborde_rV\u00ab:”i}\u00a7riiich pertains to<\/p>\n
starrip duty.  re1a.tai..aIriount, is upheld.<\/p>\n
— .. 18. ” No ‘order’-assto costs.<\/p>\n
Sd\/–\n<\/p>\n
EUDGE<\/p>\n
it  it AGV\/VGR<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Smt R Sudharani W\/O Sri G La … vs Smt C Krishnamma on 10 November, 2009 Author: Ashok B.Hinchigeri 1 IN THE 11:93 COURT op KARNATAKA AT DATED THIS THE 1013+ DAY 01:’ 5: _ BEFVDRE . THE HOITBLE. MR’. JUSTICE WRIT PETITION No.26932?’F retjoa I . SMTRSUDHARANI W\/0 SR1 G.L.CHANDRASHEKA.F2 j […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-157495","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nSmt R Sudharani W\/O Sri G La ... vs Smt C Krishnamma on 10 November, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/smt-r-sudharani-wo-sri-g-la-vs-smt-c-krishnamma-on-10-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Smt R Sudharani W\/O Sri G La ... vs Smt C Krishnamma on 10 November, 2009 - 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