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* IN THE HIGH COURT OF DELHI AT NEW DELHI

% Judgment pronounced on: 14.11.2025

+ W.P.(C) 554/2022

FRILL INFRA DEVELOPERS PRIVATE LIMITED .....Petitioner

Through: Mr. P.D. Gupta and Ms. Vidhi Goel, Advocates.

versus

COLLECTOR OF STAMPS & ANR. .....Respondents

Through: Mr. Sameer Vashisht, SC along with Mr. Manashwy Jha and Mr. Tushar Sannu, Mr. Abhinav Sharma, Ms. Avsi Malik and Ms. Aakriti Jain, Advocates for GNCTD.

+ W.P.(C) 621/2022

AGRONOMY ESTATES PRIVATE LIMITED .....Petitioner

Through: Mr. P.D. Gupta and Ms. Vidhi Goel, Advocates.

versus

COLLECTOR OF STAMPS & ANR. .....Respondents

Through: Mr. Sameer Vashisht, SC along with Mr. Manashwy Jha and Mr. Tushar Sannu, Mr. Abhinav Sharma, Ms. Avsi Malik and Ms. Aakriti Jain, Advocates for GNCTD.

+ W.P.(C) 633/2022

HILLCREST INFRADEVELOPERS PRIVATE LIMITED

.....Petitioner

Through: Mr. P.D. Gupta and Ms. Vidhi Goel, Advocates.

versus

COLLECTOR OF STAMPS, NEW DELHI AND ANR..Respondents

Through: Mr. Sameer Vashisht, SC along with Mr. Manashwy Jha and Mr. Tushar Sannu, Mr. Abhinav Sharma, Ms. Avsi Malik and Ms. Aakriti Jain, Advocates for GNCTD.

CORAM:

HON'BLE MR. JUSTICE SACHIN DATTA

JUDGMENT

1. The present petitions have been filed by the petitioners, against the respondents for their failure to refund the stamp duty and registration fees.

2. At the outset, it is noticed that the factual matrix is identical in all these petitions. There are three distinct petitioners (in each of these petitions) seeking the refund of the stamp duty and registration fees, and all respondents in these petitions are common. In the said circumstances, it is considered apposite to dispose of the petitions by way of a common order.

3. For the sake of convenience, W.P.(C)-554/2022 captioned as Frill Infra Developers Private Limited v. Collector of Stamps, New Delhi and Anr., is taken up as the lead matter. The reference to the facts as noted, unless the context indicates otherwise, are the facts as obtaining in the said petition.

4. The petitioner is seeking refund of stamp duty amounting to ?12,97,500 and registration fees of approximately ?2,16,500. The said amounts were paid by the petitioner towards the purchase of an e-Stamp Paper (Certificate No. INDL92452888135437P dated 12.06.2017) and the registration fees for executing a Sale Deed concerning an agricultural land measuring 14 Bigha 06 Biswa, situated in Khasra Nos. 26/16(2-5), 17 min (2-7), 24 (4-16), and 38/4 (4-18) in Village Alipur, Delhi-110036.

5. The petitioner came across the said land in the revenue estate of Village Alipur, Delhi, through brokers/intermediaries, Mr. Sumit Goel, Mr. Lalit Mohan Goel, Mr. Amit Goel, and Mrs. Sakshi Goel. These brokers introduced the petitioner, represented by Mr. Varun Garg (a Promoter and Authorized Representative of the petitioner), to Mr. Gurmeet, who represented himself to be the owner of the said agricultural land.

6. The petitioner, upon negotiations, agreed to purchase the land for a total sale consideration of ?2,16,25,000. Acting in good faith, for execution of the transaction, the petitioner purchased an e-Stamp Paper (Certificate No. IN-DL92452888135437P) on 12.06.2017 for a value of ?12,97,500/-, equivalent to 6% of the total sale consideration, and also paid approximately ?2,16,500/- towards registration fees, being 1% of the sale consideration. It is submitted that upon completion of all documentation and formalities, a Sale Deed dated 27.07.2017 was executed by Mr. Gurmeet Singh in favour of the petitioner and presented for registration before the E-Sub Registrar-VIE, New Delhi (respondent no. 2).

7. Subsequently, it is submitted that on 29.07.2017, the brokers provided Mr. Varun Garg (a Promoter and Authorized Representative of the petitioner) with a registered copy of the sale deed dated 27.07.2017.

8. Thereafter, the petitioner applied to the Sub-Registrar-VIE, New Delhi for a certified copy of the alleged registered