JUDGMENT

Vibhu Bakhru, J. - The petitioner has filed the present petition being aggrieved by the order dated 12.02.2019 (hereafter 'the impugned order') whereby, his application for refund of stamp duty (E-stamp Certificate) for an amount of Rs. 15,00,000/- was rejected on the ground that the same was filed beyond the period of six months from the date of its purchase. In the aforesaid context, the petitioner impugns Section 50(2) of the Indian Stamp Act, 1899 (hereafter 'the Act') as being ultra vires Articles 14 and 265 of the Constitution of India. The petitioner also impugns Section 54(c) of the Act as ultra vires to Article 14 of the Constitution of India.

Factual Context

2. The petitioner entered into an Agreement to Sell dated 10.06.2011 (hereafter 'the Agreement') for the purchase of an immovable property bearing the address, 27-A, Malviya Nagar, Delhi-110017, admeasuring 100 sq.yds. (hereafter 'the subject property') at a total sale consideration of Rs. 3,40,00,000/- with one Sh. Inder Mohan Kapur. Thereafter, disputes arose between the parties in respect of the Agreement. The petitioner lodged an FIR (FIR No.537/2014) under Sections 406/420 of the Indian Penal Code, 1860 wit