ORDER : Learned AGA accepts notice and has been heard in this matter. 2. The petitioner who is the plaintiff before the trial court has called in question the correctness of the order passed on 02.03.2022, whereby the trial court has calculated the duty and penalty by recording a finding that the deficit stamp duty is Rs.53,700/- and that the penalty is 10 times and accordingly, found that the plaintiff is required to pay duty and penalty of Rs.5,90,700/-. 3. The learned counsel for the plaintiff submits that a reading of the document would make it clear that no possession is handed over under the agreement. If that were to be so, the calculation of duty and penalty in terms of Article 5 (e) (ii) of the Karnataka Stamp Act, 1957 would be upto a maximum of Rs.20,000/- but not less than Rs.500/-. Accordingly, it is submitted that the calculation of the trial court regarding duty and penalty is erroneous on the face of it. 4. Perused the impugned order. 5. Clearly the calculation of duty and penalty is on the premise that duty and penalty is to be calculated at 0.1% of the market value. As possession has not been delivered under the agreement, the same is apparently erroneous and not in terms of Article 5 (e) (ii) of the Karnataka Stamp Act, 1957, which would be the applicable provision. 6. Article 5 (e) (ii) of the Karnataka Stamp Act, 1957 reads as follows : "5 (e) (ii) Ten paise for every one hundred rupees or part thereof on the market value equal to the amount of consideration subject to a maximum of rupees twenty thousand but not less than rupees Five hundred." 7. Accordingly, the impugned order is set aside. The matter is remitted to the trial court to calculate duty and penalty in terms of Article 5 (e) (ii) while taking note that under Article 5 (e) (ii) the maximum amount is Rs.20,000/- and would not be less than Rs.500/- and the duty must be fixed within the upper limit of Rs.20,000/-. This would be the applicable provision as possession is not handed over. 8. The suit to be disposed off expeditiously taking note of the applicable administrative directions issued by the High Court with regard to disposal of old cases.