W.P.(C) 14733/2021

Page 1 of 10

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision: 31^st AUGUST, 2023

IN THE MATTER OF:

+

W.P.(C) 14733/2021

HARISH TEA TRADERS PRIVATE LIMITED ..... Petitioner

Through:

Mr. Varun Sharma, Advocate

versus

NCT OF DELHI & ANR

...... Respondents

Through:

Mr. Anupam Srivastava, ASC for

GNCTD with Mr. Vasuh Misra,

Advocate for R-1 & 2

CORAM:

HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD

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

Digitally Signed

By:RAHUL SINGH

Signing Date:06.09.2023

21:02:54

Signature Not Verified

W.P.(C) 14733/2021

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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

surrender the e-Stamp Certificate No. IN-DL41861804292093N on

09.05.2016 to the Collector of Stamp with a request to refund the amount

after deducting the penalty charges. Since no action was taken on the request

of the Petitioner, the Petitioner approached this Court by filing the instant

writ petition.

5.

Notice was issued on 21.12.2021 in the matter. Counter affidavit has

been filed by Respondent No.2 stating that the application for refund has

been filed beyond the time prescribed under Section 54 of the Indian Stamp

Act, 1899 and, therefore, the application for refund cannot be entertained.

6.

Even though the application for refund has not been adjudicated by

the Collector of Stamp, in view of the counter affidavit, this Court deems it

expedient to proceed ahead and decide the writ petition on merits rather than

remanding the matter back to the Collector of Stamps for taking a decision

on the application for refund.

7.

Learned Counsel for the Petitioner places reliance on Section 49 and

50 of the Indian Stamp Act, 1899 (hereinafter referred to as the‘Stamp

Act’). He states that Section 49 of the Stamp Act provides for allowance for

spoiled stamps. He states that if the Collector of Stamp on an application

made within time prescribed under Section 50 of the Stamp Act, is satisfied

on facts, he can make allowances for impressed stamps spoiled in cases

which are mentioned in Section 49 of the Stamp Act and relief can be

granted under Section 50 of the Stamp Act on such application.

Digitally Signed

By:RAHUL SINGH

Signing Date:06.09.2023

21:02:54

Signature Not Verified

W.P.(C) 14733/2021

Page 3 of 10

8.

Section 49 and 50 of the Stamp Act on which reliance is placed by the

Petitioner reads as under:-

spoiled in the cases herein after mentioned, namely: —

than on demand or promissory notes—

Digitally Signed

By:RAHUL SINGH

Signing Date:06.09.2023

21:02:54

Signature Not Verified

W.P.(C) 14733/2021

Page 4 of 10

party thereto which—

Digitally Signed

By:RAHUL SINGH

Signing Date:06.09.2023

21:02:54

Signature Not Verified

W.P.(C) 14733/2021

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50. Application for relief under section 49 when to be

made.—The application