Supreme Court of India
The State of Karnataka & Ors. v. Vivekananda M. Hallur & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the Division Bench ofthe High Court ought to have condoned the delay and gone into the merits of the matter in the light of the provisions of the Karnataka Stamp Act, 1957.
Judgment, page 7
From the headnote
Karnataka Stamps Act, 1957.- Schedule, Article 5(e)(i) - Explanation (ii) - Stamp duty - Levy of - On Sale Deed - On the basis of market value of the property on the day of the execution - Writ petition seeking refund of the stamp duty - Single Judge of High Court allowing the petitions and directing refund - Writ appeal - Filed after delay of 449 days - Division bench of High Court dismissing the appeal on the ground of delay as well as on merit - On appeal, held: Delay in filing writ appeal ought to have been condoned - Since the Division Benc.'1 did not advert to the substantial ground
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