PRASAD TECHNOLOGY PARK PVT. LTD. vs SUB REGISTRAR .

The Supreme Court addressed whether a supplementary agreement constituted a transfer under Article 5(d) of the Karnataka Stamp Act, 1957, necessitating stamp duty. The Court held that the supplementary agreement, which merely rectified the name of the company without altering the legal effect of the original lease-cum-sale agreement, did not amount to a transfer requiring additional stamp duty. Consequently, the Court set aside the order of the Deputy Commissioner of Stamps, affirming the Appellant's position.