Sr. No. 16

HIGH COURT OF JAMMU & KASHMIR AND LADAKH

AT JAMMU

WP(C) No. 2366/2021

CM No. 8310/2021

Gurjeet Singh

…. Petitioner/Appellant(s)

Through:-

Mr. Priyanshu Sharma, Advocate.

V/s

UT of J&K and ors.

…..Respondent(s)

Through:-

Mr. Vishal Bharti, Dy.AG vice

Mr. K.D.S.Kotwal, Dy.AG.

CORAM : HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE

ORDER

01.

Petitioner in this present petition seeks the following relief:

<Mandamus directing the respondents to refund the stamp duties

amount of Rs.6,09,050/- (two certificates bearing certificate No.

INJK01349941904515T amounting to Rs.1,82,120/- and another

certificate

No.IN/JK01350337587860T

amounting

to

Rs.4,26,930/-) in favour of the petitioner in terms of Section 54 of

Indian Stamps Act, 1899.=

02.

Briefly stated the facts in this petition are as under:

The petitioner’s father decided to gift his immovable property

situated at village Dhindey Khurd, Bishnah falling under Khasra No.231

min (old) and 371 min (new), Khata No.161 and Khewat No. 11, land

measuring 01 kanal 10.5 marlas and in Khasra No.336 & 371 min, Khata

No.161 and Khewat No.11, land measuring 3 kanal and 11.5 marla. Both

of them accordingly approached the revenue authorities for completion of

requisite formalities and accordingly, petitioner purchased stamp duty for

an amount of Rs.6,09,050/-. Therefore, stamp duty in the shape of two

certificates No. INJK01349941904515T amounting to Rs.1,82,120/- and

another

certificate

No.IN/JK01350337587860T

amounting

to

Rs.4,26,930/- were issued to him.

03.

The Gift deed was executed and during the process of verification,

it transpired that the said property/land does not come under the

commercial category and falls under the agricultural category, therefore,

gift deed could not be executed. The petitioner immediately thereafter

approached the respondents for refund of stamp duty in terms of Section

54 of the Indian Stamps Act, 1899.

Section 54 of the Act reads as under:-

<When any person is possesses 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 naya

paise] for each rupee or portion of a rupee, upon such person 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 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.=

05.

The contention of the petitioner is when he approached the

respondents for the refund of the same in terms of Section 54 of the

aforementioned Act, as the same was not required for use but despite his

repeated request, the respondents till date have not repaid the same to him.

05.

Keeping in view the grievances of the petitioner, this petition is

disposed of at this stage itself by directing the Deputy Commissioner,

Stamps to consider the representation of the petitioner in terms of Section

54 of the Stamps Act by passing a speaking order within a period of eight

weeks from the date a copy of this order is made available to the

respondents.

(Sindhu Sharma)

Judge

JAMMU

01.11.2021

Eva