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Judgment
Honourable Mr. Justice M. Venugopal
The petitioner has filed the present Writ of Mandamus praying for issuance of an order by this Court in directing the respondents to pass an
order of refunding the stamp paper amount of Rs. 1,55,000/- to her. According to the petitioner, she purchased stamp papers for Rs. 1,55,000/-
from Stamp Vendor, P.M.Srinivasan, L. No. D2/26393/ 75, 33rd Division, Chennai-600 007. The details of the stamp papers purchased showing
the denomination etc. run as follows:-
Sl. No. Date Description Value
2439 30.11.2004 25000 Rs. 25,000.00
2411 29.11.2004 25000 Rs. 25,000.00
2412 29.11.2004 25000 Rs. 25,000.00
2259 27.11.2004 25000 Rs. 25,000.00
2260 27.11.2004 25000 Rs. 25,000.00
2440 30.11.2004 15000 Rs. 15,000.00
2468 11204
5000 Rs. 5,000.00
2469 11204
5000 Rs. 5,000.00
2470 11204
5000 Rs. 5,000.00
Total value of Rs. 1,55,000.00
It is the stand of the petitioner that the vendor has not co-operated with her in regard to sale of a property to her and therefore, the proposed
purchase between her and the vendor got cancelled. Hence, the petitioner approached the stamp vendor, who has given a certificate addressed to
the second respondent and also directed to get refund from the respondents. She surrendered the stamp papers valued about Rs. 1,55,000/- and
the Sale Certificate before the First Respondent/Collector, Office of the District Revenue Officer (Stamps), Collector Office, Chennai, on
28.09.2005 through her Manager, Srinivasan and requested the respondents to refund the stamp paper amount. The respondents have not taken
any steps to refund the aforesaid amount to her.
The petitioner in her affidavit has stated that she is in great financial difficulties and therefore, if the amount of Rs. 1,55,000/- towards refund of
stamp papers, is ordered, it will help for her children''s education expenses. Though the petitioner''s letter of request is dated 28.09.2005 praying
for refund of stamp paper amount of Rs. 1,55,000/-, the said letter has been received by the first respondent on 05.10.2005.
Section 54 of the Indian Stamp Act, 1899 deals with a person, who is possessed of stamps, but for which stamps, he has no immediate use.
For allowing an application for refund of stamp duty, the Collector/D.R.O (Stamps), being the appropriate authority, is to satisfy subjectively that
the stamp papers have been purchased by the applicant with bona fide intention to utilise them and he has paid the full price.
As a matter of fact, Section 54 of the Indian Stamp Act, 1899 cannot be made use of for claiming refund when the stamps have been written
upon or otherwise put to use or have been rendered useless for any future purpose. It cannot be gainsaid that if the application for refund of
amount of unused stamp papers has been made by the petitioner within two years from the date of purchase, as per Rules, then 10% deduction
can be made and the balance amount can be refunded in accordance with the relevant provisions of Law/Regulations governing the subject matter
in issue.
The Learned Government Advocate informs this Court that the proceedings are under way in the first respondent''s office to refund a sum of Rs.
1,39,500/-(after deducting a discount of 10%) and the said proceedings are at the stage of the Personal Assistant of District Collector, Chennai,
signing the same. Therefore, the order of refund proceedings to an extent of Rs. 1,39,500/- will be addressed to the petitioner shortly.
In short, the submission of the Learned Government Advocate is that the petitioner is only entitled to claim a refund of stamp papers worth
about Rs. 1,39,500/- (Rupees One Lakh Thirty Nine Thousand Five Hundred only) (after deducting a discount of 10%) and only to this amount,
she is legitimately and reasonably entitled to claim the same.
In view of the fact that the proceedings of the Personal Assistant to the First Respondent/District Collector, Chennai, are under way and a
refund order is to be issued shortly by means of proceedings being addressed to the petitioner, this Court on the basis of Equity, Fair play, Good
Conscience and Prudence directs the First Respondent/District Collector, Chennai, to complete the exercise of issuance of proceedings for refund
of stamp papers worth about Rs. 1,39,500/- and to complete all due formalities of compliance within a period of ten days from the date of receipt
of copy of this order. With these observations, the writ petition is disposed of. No costs.