CHHAGANLAL SHAMLAJI AJMERA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition is directed against the order dated 13.11.2002 passed by the Chief Controlling Revenue Authority, respondent no.1 herein, in appeal being Case No.32/2001, whereby, the said appeal was dismissed and the order dated 16.05.2000 passed by the District Collector, Rajkot rejecting the claim of the petitioner for refund of the stamp amount, was confirmed.

(2.) The petitioner herein is a partnership firm, having its Office at Rajkot. As the petitioner was required to submit a letter of guarantee to respondent no.2-Bank for the purpose of renewing the cash credit account, it had purchased stamps worth Rs.50,000/- from the Treasury Office, Rajkot on 11.02.1999. Thereafter, the stamps were affixed on the letter of guarantee. However, subsequently, the cash credit account with respondent no.2-Bank was converted into a loan account. Therefore, on 10.09.1999, the petitioner made an application before the District Collector, Rajkot requesting to refund the amount of stamp.

(3.) In the meantime, on 08.09.1999, respondent no.2-Bank had also intimated the District Collector, Rajkot that since the cash credit account of the petitioner has been converted into loan account, the amount of stamp may be returned to the party concerned. However, the District Collector, Rajkot, vide order dated 16.05.2000, rejected the application of the petitioner claiming refund of the amount of stamp.