JUDGMENT :

S. Manikumar, J.

Instant writ appeals are filed against the common judgment in W.P. (C) Nos. 24728 and 25685 of 2015 dated 11.10.2017, whereby a learned Single Judge dismissed the writ petitions.

2. Before the writ court, petitioner has sought for the following reliefs:-

“(i) issue a writ of certiorari or other appropriate writ, direction or order quashing Exhibit P3 order.

(ii) declare that the petitioner is entitled for refund of the amount paid for the purchase of stamp papers.

(iii) issue a writ of mandamus or other appropriate writ, direction or order directing the 1st respondent to refund the value of the spoiled stamp/spoiled instrument legally due to the petitioner.”

3. Writ court, after considering the rival submissions, dismissed the writ petitions as follows :-

“5. I have considered the contentions advanced. Section 47 of the Kerala Stamp Act provides for refund of impressed stamps spoiled. It is stated that on an application made, within the period prescribed in Section 48, the Collector is competent to make allowance for impressed stamps spoiled. Section 47 (b)