Back
IN THE HIGH COURT OF ORISSA AT CUTTACK
A.C. BEHERA
Jagannath Nayak – Appellant
Versus
Collector, Khordha – Respondent
| Table of Content |
|---|
| 1. challenge to refund process and rejection (Para 1 , 2 , 3 , 4 , 5) |
| 2. judicial consideration of age-related challenges (Para 6 , 7) |
| 3. importance of practical justice over technicalities (Para 8 , 9 , 10 , 11 , 12 , 13) |
| 4. writ petition allowed; order quashed (Para 14 , 15 , 16) |
| 5. finality and disposal of the writ petition (Para 17 , 18) |
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/-
State authorities must engage with citizens justly, avoiding technical denials when legitimate claims warrant refunds or assistance, especially considering individual circumstances.
State must not deny legitimate claims based on technical limitations; courts favor justice and equitable treatment.
Interest on refunded amount – When a person is deprived of use of his money to which he is legitimately entitled, he has right to be compensated for deprivation which may be called interest or compen....
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.
Refund of stamp duty cannot be declined where applicant has purchased stamp certificate by paying full consideration for bonafide purpose.
Limitation bars remedy but not right to refund of stamp duty paid under wrong head due to error.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
