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IN THE HIGH COURT OF ORISSA AT CUTTACK
A.C. BEHERA
Utkal Builders Limited – Appellant
Versus
State of Odisha – Respondent
| Table of Content |
|---|
| 1. petitioner's claim for refund based on e-stamp certificate purchase. (Para 1) |
| 2. refusal based on limitation grounds. (Para 3) |
| 3. legal principles regarding technical grounds for refund denial. (Para 4) |
| 4. state cannot deny legitimate claims solely on delay. (Para 5) |
| 5. court's decision to quash the collector's order and allow refund. (Para 6 , 7 , 8 , 9 , 10) |
JUDGMENT :
A.C. BEHERA, J.
1. This writ petition under Articles 226 and 227 of the Constitution of India, 1950 has been filed by the petitioner praying for quashing the Letter No.5094 dated 23.04.2024 (Annexure-4) issued by the Collector, Khurda (Opposite Party No.3) through its Assistant Collector (Opposite Party No.5) refusing to refund Rs.2,14,442/- (Rupees two lakhs fourteen thousand four hundred forty-two) equal to the value of the e-Stamp Certificate bearing No.IN-ODO6003535013718V on the ground of limitation assigning the reasons that, “the petitioner had purchased e-Stamp Certificate bearing IN-ODO6003535013718V on dated 10.04.2023, but, he (petitioner) had applied for the refund of the equal amount of the said e-stamp certificate on dated 31.01.2024 for its non-utilization, which is after the expiry of it
State must not deny legitimate claims based on technical limitations; courts favor justice and equitable treatment.
State authorities must engage with citizens justly, avoiding technical denials when legitimate claims warrant refunds or assistance, especially considering individual circumstances.
Refund applications under Section 52 of the Kerala Stamp Act must satisfy conditions but are not strictly bound by a six-month limitation if bona fides are proven.
The expiration of a limitation period may bar the remedy but not the right, ensuring that legitimate claims for refunds are not denied on technical grounds.
Limitation bars remedy but not right to refund of stamp duty paid under wrong head due to error.
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