2023:DHC:2936

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of Decision: 26^th April, 2023

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W.P.(C) 2052/2023 and CM APPL. 7765/2023

SMT. RACHANA ASWAL AND ORS

..... Petitioners

Through:

Mr. Manish Kumar & Ms. Aparajita

Jha, Advocates. (M:8287387799)

versus

GOVT. OF NCT OF DELHI AND ANR

..... Respondents

Through:

Mr. Satyakam, ASC with Ms. Pallavii

Singh, Advocate. (M:7300767116)

Ms. Manika Tripathy (SC for DDA),

Mr. Ashutosh Kaushik, Mr. Chirantan

Saha, Advocates. (M:9804239379)

CORAM:

JUSTICE PRATHIBA M. SINGH

Prathiba M. Singh, J.(Oral)

1. This hearing has been done through hybrid mode.

2. The Petitioner No.1- Ms. Rachana Aswal who is the wife of Late Mr.

Deependar Singh Patni (‘the deceased’), along with the two minor children

Petitioner No. 2-Master Aarav Singh Patni and Petitioner No. 3-Master

Atharv Singh Patni has filed the present petition seeking the following prayer:

Digitally Signed

By:RAHUL

Signing Date:01.05.2023

18:13:30

Signature Not Verified

2023:DHC:2936

of the case”

3. The Petitioner and her deceased husband, had applied with the

Respondent No. 2-DDA for an MIG flat and were allotted Flat no. 544, Fourth

Floor, Pocket-2, Sector-19, Phase 1, Dwarka, New Delhi (‘said premises’).

A total consideration of Rs.79,73,360/- has been paid on 26^th January 2019.

The Petitioner and the deceased had purchased e-stamp paper for the value of

Rs.3,98,700/- on 28^th June 2019 for completion of the purchase formalities

and for execution of the conveyance deed qua the said premises in their

favour. The date was fixed for execution of the conveyance deed by the

Respondent No. 2-DDA on 3rd March, 2020, however, with the outbreak of

Covid-19 pandemic the said date was moved vide communication dated 25th

August, 2020 to 23^rd September 2020. In the meantime, during the second

wave of COVID-19 pandemic, the husband of the Petitioner unfortunately

passed away on 11th May, 2021. The Petitioner, meanwhile, has had to

complete various formalities and, finally, obtained mutation qua the said

premises from the Respondent No. 2-DDA on 22nd November, 2022 in

favour of herself and her two minor children.

4. The difficulty that the Petitioners now face is that the e-stamp paper

which is now purchased, is more than six months old and the Petitioner,

therefore, either seeks refund of the stamp duty or for directions to the

Respondent No. 2-DDA to execute the conveyance deed on the basis of the

earlier purchased e-stamp paper itself.

5.

Notice was issued in this matter and Mr. Satyakam, ld. Counsel for the

Digitally Signed

By:RAHUL

Signing Date:01.05.2023

18:13:30

Signature Not Verified

2023:DHC:2936

Respondent No. 1-GNCTD has filed an affidavit on record submitting that

refund cannot be permitted in view of Section 54(c) of the Indian Stamp Act,

1899 which prescribes a six months period from the date of purchase for an

application for refund to be made. On the other hand, Mr. Manish, ld.

Counsel for the Petitioner relies upon the decisions of this Court in Rohit

Khurana v. Govt. of NCT of Delhi [2022/DHC/005485] and also the

judgment of the Supreme Court in Rajeev Nohwar v. Chief Controlling

Revenue Authority Maharashtra State, Pune [C.A 5970/21 decision dated

21^st September 2021] to establish that the e-stamp paper has not expired in

terms of Section 54(c) of the Indian Stamp Act, 1899.

6. Heard ld. counsels for the parties.

7. A perusal of the present petition would show that the Court is dealing

with extenuating circumstances owing to two reasons. Firstly, the outbreak of

the COVID-19 pandemic and, secondly, the demise of the Petitioner’s

husband in whose name the e-stamp paper was jointly purchased by the

Petitioner No.1 on 28^th June 2019.

8. There is no doubt as to the fact that the e-stamp paper dated 28^th June

2019 was in fact purchased and stamped in both the names of the Petitioner

and the deceased. Upon the demise of the h