JUDGMENT :

The petitioner impugns Ext.P5 proceedings of the Revenue Divisional Officer (RDO), rejecting his request for refund of the value of stamp paper purchased on 29.11.2018, saying that it has been preferred beyond the period of two months, as stipulated under Section 48(1) of the Kerala Stamp Act, 1959 (hereinafter referred to as ‘the Act’, for short).

2. The petitioner says that Ext.P5 is erroneous because, the proper provision to apply in this case is Section 48(2), which gives six months’ time for him to have made his application for the refund of value of the stamp paper; and that since he made such an application on 27.05.2019, it is well within time. The petitioner thus prays that Ext.P5 be set aside and the RDO be directed to consider his application on its merits, within a time frame to be fixed by this Court.

3. The learned Government Pleader – Smt. Resmi Thomas, submitted that Ext.P5 is irreproachable because this is a case where the petitioner has invoked Section 47(c)(5) of the Act and, therefore, that the period of limitation is two months from the date of the instrument. She, therefore, prayed that this writ petition be dismissed.

4. When I evaluate the afore submi