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.

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 The said suit was withdrawn on 27th August, 2021 as the matter was settled.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 was passed:

"IA No. 12354/2021

4. After passing of the above order, an application was filed by the Petitioner on 15th December, 2021 seeking refund with the collector of stamps.

5. The said application was not processed despite lapse of four months. Hence, the Petitioner filed the present petition seeking refund.

6. On the last date, this Court had recorded submissions of ld. Counsel for the Respondents that the order in respect of the claim of the Petitioner would be passed within two weeks.

7. Today, an order dated 7th December, 2022 passed by the Revenue Department Stamp and Registration Branch, GNCTD has been handed over to the Court. As per the said order, the Respondents have decided to keep the refund application in abeyance. The said order reads as under:

"Whereas Sh. Rohit Khurana purchased e-Stamp (certificate no. IN-DL9310397839207 IP) on 14/06/2017 under article -23 sale for payment of stamp duty amounting to Rs. 14,52,000/- (Rs. Fourteen Lakh Fifty Two Thousand only) in r/o property bearing khasara no. 446, Vill. Nasir Pur Delhi.

And whereas, Sh. Rohit Khurana applied for refund of above mentioned e-Stamp paper on 15/12/2021 i.e. after the lapse of more than four years.

And whereas, the then Inspector General of Registration, GNCTD of Delhi has held vide order No. F. 2/11/STAMP Br./COS/HO/1024 dated 09/06/2016 as under.

"Now therefore, it has been decided that the request for allowing of refund for e Stump certificate which is submitted after the gap of 06 months from the date of purchase of e-Stamp certificate are kept in abeyance till the views of competent authority is not taken in the matter."

And whereas, Hon