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W.P.No.659 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.02.2026

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

W.P.No.659 of 2026

1.A.Arunkumar

2.A.Shankar .. Petitioners

vs

1.The Sub Registrar,

Thiruvottiyur,

Chennai – 600 019.

2.The District Registrar (Admin)

Chennai North

(Near General Post Office)

Rajaji Salai, Chennai – 600 001.

3.Inspector General of Registration,

No.100, Santhome High Road,

Chennai – 600 028. .. Respondents

Petition filed under Article 226 of The Constitution of India

praying for the issuance of a writ of mandamus directing the

respondents to refund the unused e-payments of Rs.6,00,000/- to

the petitioners by crediting the said amount to their bank account

as below:

Beneficiary A.Arunkumar & A.Shankar

Bank Name and Branch ICICI Bank Ltd., Thiruvottiyur Branch

Savings Account No. 253901506014

IFSC ICIC0002539

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W.P.No.659 of 2026

For Petitioners : Mr.S.Sridharan

For Respondents : Mr.U.Baranidharan,

Special Government Pleader

ORDER

The petitioners state that they intended to register a sale

deed on 28.10.2020 and had purchased e-stamp of the value of

Rs.6 lakhs in relation thereto. Because of the vendor’s inability, it is

stated that the transaction was not consummated. After submitting

the representation dated 20.11.2025 seeking refund of a sum of

Rs.6 lakhs, the present writ petition has been filed.

2. Mr.U.Baranidharan, learned Special Government Pleader,

accepts notice for all the respondents. By drawing reference to

Section 54 of the Indian Stamp Act, 1899, he submits that the

request for refund cannot be accepted because such request has

been made much beyond the time limit prescribed in the statute.

3. Section 54 of the Indian Stamp Act is set out below:

54. Allowance for stamps not required for

use.- When any person is possessed of a stamp or

stamps which have not been spoiled or rendered

unfit or useless for the purpose intended, but for

which he has no immediate use, the Collector shall

repay to such person the value of such stamp or

stamps in money, deducting ten naye paise for each

rupee or portion of a rupee, upon such person

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W.P.No.659 of 2026

delivering up the same to be cancelled, and proving

to the Collector's satisfaction —

(a) that such stamp or stamps were purchased

by such person with a bona fide intention to use

them; and

(b) that he has paid the full price thereof; and

(c) that they were so purchased within the

period of six months next preceding the date on

which they were so delivered:

Provided that, where the person is a licensed

vendor of stamps, the Collector may, if he thinks fit,

make the repayment of the sum actually paid by the

vendor without any such deduction as aforesaid.

4. As is evident from Section 54(c), the stamps should have

been purchased six months prior to the date of delivery thereof for

cancellation. In the case at hand, e-stamps were purchased in

October 2020, whereas the request for refund is being made in

2025. Therefore, the request of the petitioners cannot be

countenanced. This writ petition is consequently dismissed without

any order as to costs.

05.02.2026

Index:Yes/No

Neutral Citation:Yes/No

mmi

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W.P.No.659 of 2026

To

1.The Sub Registrar,

Thiruvottiyur,

Chennai – 600 019.

2.The District Registrar (Admin)

Chennai North

(Near General Post Office)

Rajaji Salai, Chennai – 600 001.

3.The Inspector General of Registration,

No.100, Santhome High Road,

Chennai – 600 028.

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W.P.No.659 of 2026

SENTHILKUMAR RAMAMOORTHY,J.

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W.P.No.659 of 2026

05.02.2026

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