Supreme Court of India · 2018-12-14
Gangappa vs Fakkirappa
- Citation / case number
- AIR 2019 SUPREME COURT 90
- Court
- Supreme Court of India
- Petitioner
- Gangappa
- Respondent
- Fakkirappa
- Author
- Ashok Bhushan
- Bench
- Ajay Rastogi, Ashok Bhushan
Judgment text excerpt
The Supreme Court held that under Section 34 of the Karnataka Stamp Act, 1957, the penalty for insufficiently stamped documents must be levied at ten times the deficit duty, as mandated by the statute. The Court found that the High Court correctly interpreted this provision, overruling the trial court's discretion to impose a lesser penalty of two times. Consequently, the Supreme Court upheld the High Court's directive to levy the penalty at the statutory rate, thereby dismissing the appeal.