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JAISHREE THAKUR
Gurmail Kaur – Appellant
Versus
State of Punjab – Respondent
JUDGMENT
Jaishree Thakur, J. (Oral)
The present writ petition has been filed under Articles 226/227 of the Constitution of India seeking a writ in the nature of certiorari for quashing letters dated 05.08.2019 and 23.07.2018, Annexures P-1 and P-2 respectively, whereby the application for refund of unutilized stamp papers has been rejected, with a further prayer for a writ in the nature of mandamus directing the respondents to refund the value of non-judicial stamp papers worth Rs.3,69,500/-, which have not been utilized.
2. Learned Senior Advocate appearing on behalf of the petitioners would contend that in fact the petitioners herein had purchased non-judicial stamp papers through e-stamping for execution of the sale deed jointly in their favour. However, the said stamp papers were never utilized since it was decided to get the sale deeds executed separately. The petitioners then purchased stamp paper over and above the papers that were already purchased. After the execution of the sale deed on additional stamp papers bought, the petitioners immediately applied for refund on the non-judicial stamp papers in the prescribed form on 16.05.2017 itself. However, for reasons best known,
State authorities must engage with citizens justly, avoiding technical denials when legitimate claims warrant refunds or assistance, especially considering individual circumstances.
Failure to comply with registration provisions negates entitlement to refund of stamp duty, as execution of the document fulfills the payment's purpose under the Indian Stamp Act, 1899.
Refund of stamp duty cannot be declined where applicant has purchased stamp certificate by paying full consideration for bonafide purpose.
The collector rates do not determine the stamp duty payable, and the appropriate amount of stamp duty should be adjudicated based on the sale consideration.
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