Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the letters dated 13.10.2012 and 19.06.2014, by which the claim of the petitioner with regard to refund of the excess stamp duty, deposited by her to the tune of Rs. 2,35,500/-, has been refused by the office of the Commissioner, Patna Division, Patna.

2. The brief facts of the case are that the petitioner had deposited a sum of Rs. 2,35,500/- on 19.05.2008 in the State Bank of India, Patna Main Branch, for executing Deed of Exchange, by means of a Bank Challan in favor of the District Sub Registrar, Sadar, Patna. However, on account of bonafide reasons, the Deed of Exchange could not be executed, hence, the petitioner had filed applications on 18.09.2012 and 25.09.2012, before the Commissioner, Patna Division, Patna, for refund of the aforesaid amount, however, the same has been refused.

3. The learned counsel for the petitioner submits that the petitioner is a Pardanashin lady, does not understand the legal implications, hence could not file the application for refund, within time. Nonetheless, the learned counsel for the petitioner has relied on a judgment rendered by the Hon’ble Apex Court in the case of