JUDGMENT :

1. This petition under Article 226 of the Constitution of India has been filed assailing the order dated 22-9-2021 contained in Annexure-P/1.

2. Counsel for the petitioner contends that the petitioner had purchased e-stamps amounting to Rs. 62,515/- on 20-1-2020 as the deed for which the same were purchased, could not be executed, therefore, the petitioner made an application seeking refund towards e-stamps through online mode on 1-4-2021. He further contends that said application through online mode was submitted on account of outbreak of Covid-19. Thereafter, upon relaxation from the lock-down, an application was physically submitted by the petitioner which is contained in Annexure-P/4 dated 30-6-2021. The application filed by the petitioner under section 50(2) of the Indian Stamps Act, 1899 (hereinafter referred to as ‘the Act, 1899’) has been declined on the ground that the same has been submitted beyond the period of six months as provided under section 50(2) of the Act, 1899. He further submits that an application for refund was moved online on 1-4-2021, which is contained in Annexure-P/3 and the respondents do not dispute that the petitioner herein applied online fo