Important Point
Principles of natural justice are not rules of formality observance.

Mr. N.V. Anjaria, J.

As per the case of the petitioner, in the years 2011 and 2012, he purchased and franked stamp papers for total value of Rs.3,12,400/- for the purpose of executing documents in respect of certain plots. The said stamp papers were not used. They were rendered spoiled because the intended documents could not be executed as no clear title was obtained from the Bank. It is the case of the petitioner that as the transactions did not materialize, the petitioner received back the unused stamps somewhere in August 2014. On 21.08.2014, the petitioner applied to the Deputy Collector for claiming allowance for the said spoiled stamps and therefore to get refund of the amount of stamp papers.

2. By order dated 14.11.2014, the respondent-Deputy Collector refused the prayer for granting allowance and the consequential refund of the amount on the ground that the petitioner had not presented the stamps within a period of six months as contemplated under Section 48 of the Bombay Stamp Act, 1958 (now, Gujarat Stamp Act, 1958). It is because of this order rejecting the request for allowance and refund in respect of the spoiled stamps that the petitioner felt aggrieved and filed the preset petition.

3. For appreciating the submissions of learned advocate Mr. S.P. Majmudar for the petitioner to assail the impugned order as erroneous in law, it would be necessary to consider the relevant provisions under the Act, Chapter V of the Act read with allowance for stamp in certain cases. Section 47 states that the application is to be made within a period prescribed under Section 48 and allowance towards unused stamp may be considered by the Collector in respect of cases enumerated therein.

4. Section 47 is usefully extracted herein below,

"47. Allowance for stamps in certain cases Subject to such rules as may be made by the State Government as to the evidence to be required, or the inquiry to be made, the Collector may, on application made within the period prescribed in section 48, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely:-

(a) the stamp on any paper inadvertently and undersignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;

(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;

(c) the stamp used for an instrument executed by any party thereto which-

(1) has been afterwards found to be absolutely void in law from the beginning;

(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;

(3) by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed;

(4) for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended;

(5) by reason of the refusal of any person to act under the same, or it to advance any money intended to be thereby secured, or by the refusal or nonacceptance of any office thereby granted, totally fails of the intended purpose;

(6) becomes useless in consequence of the transaction intended to be thereby effected by some other instrument between the same parties and bearing a stamp of not less value;

(7) is deficient in value and the transaction intended to be thereby effected had been effected by some other instrument between the same parties and bearing a stamp of not less value;

(8) is inadvertently and undersignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped:

Provided that, in the