The court ruled that the limitation period for refund applications under Section 45 of the Indian Stamp Act, 1899, can be condoned, especially when minimal delays exist, prioritizing effective justice over strict adherence to procedural timelines.

JUDGMENT

Prathiba M. Singh, J. (Oral)--This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner - Mr. Ashish Luthra seeking directions against the Respondents, and challenging the order dated 22nd November, 2021 passed by the Respondents. By the said order passed in F.No.2(32)/stamp/cos/hq/2021/6600 the Petitioner's application seeking refund of the excessive amount of stamp duty received by the Respondents, has been dismissed. The said Stamp Duty was deposited by the Petitioner in respect of the Sale Deed bearing E-Certificate No. INDL64375864464131N and E-Certificate No. INDL64378587579778N dated 29th September, 2015 executed in the favour of the Petitioner.

3. The prayer sought in the present petition reads as under:

"In view of the above facts and circumstances, the Petitioner respectfully pray that this Hon'ble court be pleased to:

I. Issue a writ order or direction in the nature of mandamus, or any other appropriate writ order or direction quashing the impugned order dated 22.11.2021 F. NO. 2(32)/STAMP/COS/HQ/2021/6600 passed by the respondents dismissing the refund application filed by the petitioner;

II. Issue a writ order or direction in the nature of mandamus, or any other appropriate writ order or direction against the respondents directing them to refund the excessive amount received by the respondents in respect to the sale deed bearing no. E-Certificate no. INDL64375864464131n dated 29.09.2015 and E Certificate no. IN-DL64378587579778N dated 29.09.2015;

III. Issue a-writ order or direction 1 the nature of mandamus, or any other appropriate writ order or direction to direct the respondents to refund the excess stamp duty paid upon the sale/transfer of the above mentioned agricultural lands for a sum of Rs.29,44,990/- (Rupees Twenty Nine Lakhs forty four thousand nine hundred and ninety Only);

IV. Issue a writ order or direction in the nature of mandamus, or any other appropriate writ order or direction to follow their legal and statutory duties; and

V. Pass any other or further order as may be deemed fit and proper in the interest of justice."

4. The relevant facts of the present case are that, in the month of October, 2015, the Petitioner purchased the following two agricultural lands:

(i) One agricultural land admeasuring 9 bigha, 5 biswa out of Khasra No.32/10 (4-16) and 33/6 (4-9) situated in Revenue Estate of Village Bakoli, Tehsil Alipur, District North, New Delhi-110036, which was registered, vide Sale Deed bearing E-Certificate No.IN-DL64375864464131N dated 29th September, 2015. The said Sale Deed was duly executed by its owner one Mr. Harish Kumar in favour of the Petitioner and the same was registered in the office of the Sub-Registrar VI-B, Delhi on 9th October, 2015 for a total sale consideration amount of Rs.1,02,14,000/-. Out of the said total amount, Rs.6,12,840/- was paid towards stamp duty and Rs.1,02,140/- was paid towards registeration fee.

(ii) One agricultural land admeasuring 18 bigha, 10 biswa out of Khasra No.32/11 (4-16), 20 (4-12), 28 (0-4), 33/15 (4-9) and 16 (4-9) situated in Revenue Estate of Village Bakoli, Tehsil Alipur, District North, Delhi 110036, which was registered, vide Sale Deed bearing E-Certificate No. IN-6DL64378587579778N dated 29th September, 2015. The said Sale Deed was duly executed by its owner one Mr. Jawahar Lal Luthra in favour of the Petitioner and the same was registered in the office of the Sub-Registrar VI-B, Delhi on 9th October, 2015 for a total sale consideration amount of Rs.2,04,27,500/-. Out of the said total amount, Rs.12,25,650/- was paid towards stamp duty and Rs.2,04,275/- was paid towards registration fee.

5. Vide no