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, the amount has not been refunded. The petitioners also approached the Sub Divisional Magistrate, Sunam in this regard. The SDM, Sunam vide letter dated 31.05.2017, noted that the stamp papers amount to Rs.3,69,500/- had not been utilized and on that basis, made a recommendation for refunding the same. Learned Senior Advocate would argue that despite several communications addressed inter se the Sub Registrar and other authorities regarding the fact that the stamp papers had not been utilized, the application of the petitioners herein for refund has been rejected summarily without any cogent reasons being given. He would submit that the application for refund stands consigned by citing that as per the legal opinion obtained from the District Attorney, Sangrur, the condition of stamp papers is not fulfilled.

3. Notice of motion had been issued in the matter and despite several opportunities given, no reply has been filed as on date and, therefore, this matter is being taken up for consideration without any reply available on the record.

4. As per the correspondence available on record, annexed by the petitioners herein, the stamp papers that were purchased for executing the sale deed, have not been utilized for the said purpose. The petitioners herein applied for refund of the same on 16.05.2017, citing a reason that the agreement of sale stood cancelled. The impugned orders, Annexure P-1 and P-2, give no reason as to why the request for refund has not been acceded to. No reply is forthcoming despite the fact that this matter has been pending in this Court since the year 2019.

5. The Indian STAMP ACT , 1899 provides for allowance for spoiled stamps. Section 49 of the said Act is reproduced as under:-

"49. Allowance for spoiled stamps.-Subject to such rules as may be made by the State Government as to the evidence to be required, or the enquiry to be made, the Collector may, on application made within the period prescribed in section 50 and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases herein after mentioned, namely: -

(a) the stamp on any paper inadvertently and un-designedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;

(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;

(c) in the case of bills of exchange payable othe