(PER: HON’BLE MR. VIBHU BAKHRU,CHIEF JUSTICE)
1. The appellant has filed the present intra-court appeal,
impugning an order dated 27.01.2025 [impugned order] passed
by a learned Single Judge of this Court in W.P.No.5031/2023 (GM-
ST/RN).
2. The appellant had filed the said petition captioned ‘Prestige
Exora Business Parks Limited v. State of Karnataka & Others’, inter
alia, assailing an order dated 03.12.2022 passed by respondent
No.3 [District Registrar of Stamps and Registration], to the limited
extent that the said order imposed cess/additional stamp duty
amounting to ₹2.5 crores, being 10% of the maximum stamp duty
of ₹25 crores. The appellant had discharged the levy of the said
additional stamp duty/cess and accordingly claimed refund of the
same along with interest at the rate of 12% per month, from date of
payment – that is, from 01.02.2023 – till the date of repayment.