Back
2022 Supreme(Ori) 701
IN THE HIGH COURT OF ORISSA AT CUTTACK
ARINDAM SINHA, J.
Kajal Satyavraty Devesh – Appellant
Versus
Collector, Khurda – Respondent
W.P. (C) No. 39745 of 2021
Decided On : 03-01-2022
For the Appellant : D. Devesh
For the Respondent: A.K. Sharma
The court recognized that legitimate unforeseen circumstances, like pregnancy and lockdown restrictions, can justify delays in processing refund claims under the Indian Stamp Act.
Headnote:(A) Indian Stamp Act, 1899 - Section 54 - Refund of unused stamps - Petitioner purchased stamps for registration of sale but due to circumstances including pregnancy and lockdown, failed to present for cancellation within the stipulated time. Petition allowed emphasizing the just cause for delay. (Paras 1-5)
(B) Refund Process - The court reiterated that provided conditions in section 54 were met, the refund is warranted despite delays due to valid unforeseen circumstances.
| Table of Content |
|---|
| 1. petitioner faced delays in refund request. (Para 1) |
| 2. state's position on legality of the decision. (Para 2) |
| 3. court's analysis of the petitioner’s situation. (Para 3) |
| 4. refund due according to section 54 provisions. (Para 4) |
| 5. writ petition is disposed favorably for petitioner. (Para 5) |
ORDER :
1. Mr. Devesh, learned advocate appears on behalf of petitioner and submits, his client purchased stamps worth Rs.9,03,080/- (Rupees nine lakhs three thousand and eighty only) on 21st October, 2020. The stamps were to be used for purpose of registration of purchase/sale of land but the deal fell through. Petitioner being five months pregnant at the time of purchase, thereafter delivered and was home bound. Also at that time there were restrictions, akin to lockdown, imposed by the Administration. By reason of protracting negotiation for purchase/sale ending in failure, his client’s vulnerable situation on having delivered in COVID-19 pandemic situation and Government restrictions on movement, including offices remaining closed, there was delay of 90 days in presenting the unused stamps for cancellation and refund. Opposite party did not reconsider rejection of claim for refund as there was delay beyond the period provided in clause ‘c’ under section 54, Indian Stamp Act, 1899. Petitioner is before Court seeking interference, for refund as there cannot be change of revenue no purchase/sale.
2. Mr. Sharma, learned advocate, Additional Government Advocate appears on behalf of State and submits, opposite party acted in accordance with law.
3. Court appreciates the fact situation emerging in the period between purchase of the stamps and application for refund. Court does not presume that the stamps were purchased for any other purpose but for registering of document on purchase/sale. Court relies on submissions made on behalf of petitioner that the negotiation failed. There are disclosures in the writ petition to show petitioner delivered on pregnancy and during the period there were restrictions imposed by the Administration. As such, petitioner appears to have been prevented from presenting her application for refund along with the stamp documents.
4. On verification in relation to clauses ‘a’ and ‘b’ in section 54 coupled with ascertaining that the stamps having not been spoiled or rendered unfit or useless, due refund is to be made within two weeks of communication.
5. The writ petition is disposed of.
