Back
DELHI HIGH COURT
PRATHIBA M.SINGH
Rohit Khurana – Appellant
Versus
Govt. of NCT of Delhi – Respondent
| Table of Content |
|---|
| 1. refund of court fees and stamp duty. (Para 2 , 3) |
| 2. court observations on refund application status. (Para 6 , 7 , 8) |
| 3. arguments on legislative framework for refunds. (Para 9 , 10) |
| 4. interpretation of refund provisions under unique circumstances. (Para 11) |
| 5. order for refund before set date. (Para 12 , 13) |
JUDGMENT
Prathiba M. Singh, J. (Oral)
1. This hearing has been done through hybrid mode.
2. The present petition under Article 226 has been filed by the Petitioner- Mr. Rohit Khurana seeking refund of Rs.14,52,000/- purchased as a Non-Judicial E-Stamp for the purpose of filling a suit for specific performance.
3. The case of the Petitioner is that he had instituted CS (OS) 299/2017 titled Rohit Khurana v. Pradeeep Solanki & Ors. in which he had relied upon an agreement to sell and in order to exhibit his readiness and willingness had purchased the stamp paper in question for a sum of Rs.14,52,000/-. The said suit was withdrawn on 27th August, 2021 as the matter was settled. Thereafter, an application was filed by the Petitioner being I.A. 12354/2021 seeking return of stamp duty and refund of court fees paid in the said suit in which the following order wa
Refund application under Section 54 of the Indian Stamp Act, 1899, must be considered from the date of a court order permitting refund, not the date of stamp purchase, due to unique case facts.
The main legal point established in the judgment is the importance of timely remedy and the need to condone delay in certain circumstances, as emphasized by the court in the context of refund applica....
There is no expiry date for e-stamp paper use, and the six-month limitation period under Section 54(c) of the Indian Stamp Act, 1899 is only for seeking refund, not for the use of the stamp paper.
The main legal point established in the judgment is that the provisions of the Indian Stamp Act, 1899, should be interpreted in a manner that upholds equity and fairness, and that the application of ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
