Case Note & Summary
The petitioner, Sri Lokesha, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a mandamus to direct the respondent No.2 (Commissioner and Inspector General of Registration) to consider a proposal letter dated 23.02.2019 made by the respondent No.4 (Sub-Registrar) through respondent No.3 (District Registrar) for permission to register a compromise decree produced by the petitioner through a Court Commissioner on 21.02.2019. The petitioner had obtained a compromise decree dated 22.04.2018 in O.S.No.72/2018 from the Civil Judge and JMFC, Hunsur. Pursuant to the decree, the petitioner presented it for registration before the jurisdictional Sub-Registrar on 21.02.2019, who received the document and a registration fee of Rs.1,305/-. However, the Sub-Registrar wrote a letter dated 23.02.2019 (Annexure-A) seeking permission from the District Registrar to register the compromise decree without insisting on stamp duty, as per Article 52 of Schedule I of the Karnataka Stamp Act, 1957. The petitioner argued that the Sub-Registrar was duty-bound to register the decree without insisting on stamp duty, as a compromise decree is not chargeable with stamp duty. The court, after hearing the learned counsel for the petitioner and the learned HCGP for the respondents, held that the Sub-Registrar was justified in seeking permission but that the compromise decree is not chargeable with stamp duty under Article 52 of Schedule I of the Karnataka Stamp Act, 1957. The court directed the respondents to consider the proposal letter dated 23.02.2019 and register the compromise decree without insisting on stamp duty, within a period of four weeks from the date of receipt of the order. The writ petition was disposed of accordingly.
Headnote
A) Registration Law - Compromise Decree - Stamp Duty - Article 52 of Schedule I of Karnataka Stamp Act, 1957 - The petitioner obtained a compromise decree in O.S.No.72/2018 and presented it for registration before the Sub-Registrar, who sought permission from higher authorities to register without insisting on stamp duty. The court held that a compromise decree is not chargeable with stamp duty under Article 52 of Schedule I of the Karnataka Stamp Act, 1957, and directed the Sub-Registrar to register the decree without insisting on stamp duty. (Paras 2-4)
Issue of Consideration
Whether a compromise decree presented for registration can be registered without payment of stamp duty under Article 52 of Schedule I of the Karnataka Stamp Act, 1957?
Final Decision
The writ petition is disposed of with a direction to the respondents to consider the proposal letter dated 23.02.2019 and register the compromise decree without insisting on stamp duty, within a period of four weeks from the date of receipt of the order.
Law Points
- Compromise decree not requiring stamp duty
- Article 52 of Schedule I of Karnataka Stamp Act
- 1957
- Mandamus for registration
- Sub-Registrar's duty to register without insisting on stamp duty
