RAMESH CHANDRA KALRA Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has filed the present petition being aggrieved by the order dtd. 12/2/2019 (hereafter 'the impugned order') whereby, his application for refund of stamp duty (E-stamp Certificate) for an amount of Rs.15,00,000.00 was rejected on the ground that the same was filed beyond the period of six months from the date of its purchase. In the aforesaid context, the petitioner impugns Sec. 50(2) of the Indian Stamp Act, 1899 (hereafter 'the Act') as being ultra vires Articles 14 and 265 of the Constitution of India. The petitioner also impugns Sec. 54(c) of the Act as ultra vires to Article 14 of the Constitution of India. Factual Context

(2.) The petitioner entered into an Agreement to Sell dtd. 10/6/2011 (hereafter 'the Agreement') for the purchase of an immovable property bearing the address, 27-A, Malviya Nagar, Delhi-110017, admeasuring 100 sq.yds. (hereafter 'the subject property') at a total sale consideration of Rs.3,40,00,000.00 with one Sh. Inder Mohan Kapur. Thereafter, disputes arose between the parties in respect of the Agreement. The petitioner lodged an FIR (FIR No.537/2014) under Ss. 406/420 of the Indian Penal Code, 1860 with the Malviya Nagar Police Station, New Delhi. He also instituted civil proceedings in respect of the Agreement.

(3.) Sh. Inder Mohan Kapur filed a bail application (Bail Application No. 1337/2014) before this Court, which was taken up on 6/6/2014. During the course of those proceedings, the learned counsel appearing for Sh. Inder Mohan Kapur submitted that he was willing to transfer the subject property to the petitioner, subject to the terms and conditions as may be settled between the parties. He also submitted that Sh. Inder Mohan Kapur had agreed to deposit a sum of Rs.60,00,000.00, which he had received from the petitioner. On that date, the petitioner was also present in Court and had also expressed his willingness to settle the matter through mediation.