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IN THE HIGH COURT OF KERALA AT ERNAKULAM
BASANT BALAJI, J
MINI JOSEPH – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. claim for refund of unused stamp paper due to inability to materialize sale. (Para 1 , 2) |
| 2. assessment of application for refund and its rejection by authorities. (Para 3) |
| 3. court's directive to quash the rejection and ensure timely refund. (Para 4) |
JUDGMENT
Dated this the 5th day of March, 2026 The petitioner is represented by her power of attorney holder, who is the husband. The petitioner entered into an agreement of sale of an immovable property having an extent of 5 Ares and a residential building situated in Re.Sy.No.147/11 of Chethippuzha Village, Changanassery Taluk belonging to one Bijoy George. Ext.P1 is the sale deed. Pursuant to Ext.P1 agreement, on 07.01.2023, the petitioner purchased stamp paper worth Rs.10 lakhs for execution of the sale deed. Ext.P2 is the pay in slip dated 07.01.2023 for the purchase of the stamp. Since the Bank has not sanctioned the loan, the sale deed could not be materialised and the stamp paper remained unused. Therefore, the petitioner made an application to the Taluk Office, Changanassery as per Ext.P3 for refund of the value of the stamp. Thereafter, by Ext.P5, the Tahsildar, Changanassery informed the petitioner vide lett
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