ADITYA KUMAR SHAW Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) A refusal to refund the stamp duty is under challenge in the present writ petition.

(2.) Learned advocate appearing for the petitioners submits that, the petitioners deposited stamp duty for the purpose of presentation of two deeds of gift for registration. The petitioners did not present the documents for registration. Therefore, the deposited stamp duty remained unutilized. The petitioners applied for extension of time to register the documents. Such prayer was disallowed. Thereafter, the petitioners applied for refund. The same was disallowed.

(3.) Learned advocate appearing for the petitioners relies upon Section 54 of the Indian Stamp Act, 1899 and submits that, the authorities ought to have refunded the stamp duty. There is no provision for refusal to refund the deposited stamp duty on the ground of expiry of six months. He draws the attention of the Court to the order refusing to refund the deposited stamp duty. He submits that, the ground given in the impugned order cannot be sustained.