JUDGMENT

1. The Petitioner has approached this Court for a direction to the Collector of Stamp, 5, Sham Nath Marg, Delhi-110054 to refund the Stamp Duty amount in respect of e-Stamp Certificate No. IN-DL41861804292093N amounting to Rs.4,80,000/- along with interest.

2. The facts of the case reveals that the Petitioner entered into an Agreement to Sell in the year 2015 for purchase of the land admeasuring 5 Bighas 18 Biswas in Khasra Nos.230 (5-18) located in the Revenue Estate of Village Surhera, Tehsil Najafgarh, Delhi. The stamp papers were purchased for a consideration which was fixed at Rs.80,00,000/-, on which the Petitioner was to pay a sum of Rs.4,80,000/- as Stamp Duty.

3. Upon payment of requisite amount, e-Stamp Certificate No. IN- DL41861804292093N was issued to the Petitioner on 12.08.2015. It is stated that the Petitioner entered into a Memorandum of Understanding/Consent Letter dated 05.02.2016 agreeing for extension to obtain NOC from the competent authority by a period of three months. Since the deal could not get through, a Deed of Cancellation was executed between the parties on

06.05.2016.

4. Since the deal could not be materialised, the Petitioner decided to surrend