{"id":263640,"date":"2022-03-14T11:42:45","date_gmt":"2022-03-14T06:12:45","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=263640"},"modified":"2022-03-14T11:42:03","modified_gmt":"2022-03-14T06:12:03","slug":"karnataka-stamp-amendment-act-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/14\/karnataka-stamp-amendment-act-2022\/","title":{"rendered":"Karnataka Stamp (Amendment) Act, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">On March 04, 2022, the State Government of Karnataka published the Karnataka Stamp (Amendment) Act, 2022 to amend the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/12t4etoG\">Karnataka Stamp Act, 1957<\/a> in order to provide a new clause where State Government may remit the stamp duty during the policy period of five years from the date of 04-11-2019 or till a new policy is announced where instruments executed in favour of the eligible enterprises, in connection with the Karnataka New Textile and Garment Policy, 2019-24.<\/p>\n<p style=\"text-align: justify;\">\n<ul style=\"text-align: justify;\">\n<li>Under section 9 which deals with Power to reduce, remit or compound duties, the following proviso has been inserted:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">\u201c<em>Provided that the State Government may, in public interest, by notification, remit, during the policy period of five years from the date of 04-11-2019 or till a new policy is announced, stamp duty payable on the instruments to be specified therein, executed by or in favour of the eligible enterprises, in connection with the Karnataka New Textile and Garment Policy, 2019-24, or specified by the State Government from time to time subject to production of certificate to that effect from the Prescribed Authority.<\/em><\/p>\n<p style=\"text-align: justify;\">\n<ul>\n<li style=\"text-align: justify;\"><span dir=\"ltr\" role=\"presentation\">Amendment of Schedule.-<\/span> <span dir=\"ltr\" role=\"presentation\">In the Principal Act, in the schedule, in Article <\/span><span dir=\"ltr\" role=\"presentation\">20, in column (3), for the second proviso, the following shall be substituted <\/span><span dir=\"ltr\" role=\"presentation\">namely:-<\/span><br role=\"presentation\" \/><em><span dir=\"ltr\" role=\"presentation\">\u201cProvided also that notwithstanding anything contrary contained in this Act, <\/span><span dir=\"ltr\" role=\"presentation\">where a lease-cum-sale agreement was in respect of a site allotted by any house <\/span><span dir=\"ltr\" role=\"presentation\">Building<\/span> <span dir=\"ltr\" role=\"presentation\">Co-operative<\/span> <span dir=\"ltr\" role=\"presentation\">Societ<\/span><span dir=\"ltr\" role=\"presentation\">y<\/span> <span dir=\"ltr\" role=\"presentation\">registered<\/span> <span dir=\"ltr\" role=\"presentation\">under<\/span> <span dir=\"ltr\" role=\"presentation\">the<\/span> <span dir=\"ltr\" role=\"presentation\">Karnataka<\/span> <span dir=\"ltr\" role=\"presentation\">Co-operative <\/span><span dir=\"ltr\" role=\"presentation\">Societies<\/span> <span dir=\"ltr\" role=\"presentation\">Act,<\/span> <span dir=\"ltr\" role=\"presentation\">1959<\/span> <span dir=\"ltr\" role=\"presentation\">(Karnataka<\/span> <span dir=\"ltr\" role=\"presentation\">Act<\/span> <span dir=\"ltr\" role=\"presentation\">11<\/span> <span dir=\"ltr\" role=\"presentation\">of<\/span> <span dir=\"ltr\" role=\"presentation\">1959),<\/span> <span dir=\"ltr\" role=\"presentation\">and<\/span> <span dir=\"ltr\" role=\"presentation\">in<\/span> <span dir=\"ltr\" role=\"presentation\">furtherance<\/span> <span dir=\"ltr\" role=\"presentation\">of<\/span> <span dir=\"ltr\" role=\"presentation\">such <\/span><span dir=\"ltr\" role=\"presentation\">agreement a conveyance is subsequently executed, the duty payable on such <\/span><span dir=\"ltr\" role=\"presentation\">conveyance shall be on the market value of such site as on the date of execution of <\/span><span dir=\"ltr\" role=\"presentation\">the lease-cum-sale agreement\u201d.<\/span><\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On March 04, 2022, the State Government of Karnataka published the Karnataka Stamp (Amendment) Act, 2022 to amend the Karnataka Stamp Act, <\/p>\n","protected":false},"author":8808,"featured_media":263647,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-263640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Karnataka Stamp (Amendment) Act, 2022 | SCC 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The amendment modifies Article 20 (2A) (iii) and inserts \u201cwhere the market value of which is above rupees thirty-five lakhs but up to and inclusive\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/Karnataka-stamp.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/Karnataka-stamp.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/Karnataka-stamp.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/Karnataka-stamp.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/Karnataka-stamp.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":330059,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/04\/sc-summarises-sequence-of-application-of-karnataka-stamp-act-provisions-on-insufficiently-stamped-instruments\/","url_meta":{"origin":263640,"position":1},"title":"SC summarises sequence of application of Karnataka Stamp Act provisions on insufficiently stamped instruments","author":"Sucheta","date":"September 4, 2024","format":false,"excerpt":"The Court pointed out that the object of the Karnataka Stamp Act, 1957 is not to exclude evidence or to enable parties to avoid obligations on technical grounds. 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