State authorities must engage with citizens justly, avoiding technical denials when legitimate claims warrant refunds or assistance, especially considering individual circumstances.

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.9550 dated 16.05.2025 (Annexure-1) issued by the Collector, Khordha (Opposite Party No.1) through its Deputy Collector (Revenue).

2. The factual backgrounds of this writ petition, which prompted the petitioner for filing of the same is that, on dated 12.07.2023, the petitioner executed a gift deed on the stamp papers worth of Rs.1,44,200/- (rupees one lakh forty-four thousand two hundred) and presented the same before the Sub-registrar, Bhubaneswar (Opposite Party No.2) for its registration, but, the Opposite Party No.2 did not register the same and ultimately, advised the petitioner to seek for the refund of the un-utilized stamp duties worth of Rs.1,44,200/- (rupees one lakh forty-four thousand two hundred), on which, the gift deed was written approaching the Collector, Khordha(Opposite Party No.1) for the same.

3. As per the advice of the Opposite Party No.2 (Sub- registrar, Khordha), the petitioner applied before the Collector, Khordha (Opposite Party No.1) through his son praying for refund of money, i.e., cash of Rs.1,44,200/- (rupees one lakh forty-four thousand two hundred) in respect of his un-utilized stamp duties.

4. As per Letter No.9550 dated 16.05.2025 (Annexure-1), the Collector, Khordha (Opposite Party No.1) intimated petitioner through his son Adhiraj Nayak rejecting his application for the refund of cash of Rs.1,44,200/- (rupees one lakh forty-four thousand two hundred), instead of which, directed him (petitioner) to collect e-stamp certificate of same value of Rs.1,44,200/- (rupees one lakh forty-four thousand two hundred) from its office showing his I.D. assigning the reasons that, “the application of the petitioner is not satisfying Section 53(c) of the Indian STAMP ACT , 1899 to get back(refund back) cash of Rs.1,44,200/- in respect of his unutilized (unused) stamp duties of his gift deed, but, he (petitioner) is directed to collect e-stamp certificate of same value.”

5. On being dissatisfied with the aforesaid Letter No.9550 dated 16.05.2025 (Annexure-1) concerning the rejection of the application of the petitioner for the refund cash of Rs.1,44,200/-(rupees one lakh forty-four thousand two hundred), he (petitioner) challenged the same by filing this writ petition under Articles 226 and 227 of the Constitution of India, 1950 against the Collector, Khordha (Opposite Party No.1) and Sub-registrar, Bhubaneswar (Opposite Party No.2) praying for quashing the said Letter No.9550 dated 16.05.2025 (Annexure-1) issued by the Collector, Khordha (Opposite Party No.1) and to direct the Opposite Parties for the refund cash of Rs.1,44,200/-(rupees one lakh forty-four thousand two hundred) in respect of his un-utilized stamp duties of the gift deed.

6. I have already heard from the learned counsel for the petitioner and learned Standing Counsel for the State (Opposite Parties).

7. It is the undisputed case of the parties that, the present age of the petitioner is 90(ninety) years, who is extremely old, For which, it is obvious and natural that, the e-stamp certificate worth of Rs.1,44,200/-(rupees one lakh forty-four thousand two hundred) in lieu of cash may not give any benefit to the petitioner, because, there is every possibility of non-utilization of such e-stamp certificate by him (petitioner) in future, as he(petitioner) is at the fag end of his life being extremely old having his present age as 90(ninety) years. Therefore, the direction given by the Collector, Khordha (Opposite Party No.1) to th