GEETA RANI Vs. STATE OF HARYANA

JUDGEMENT

(1.) The present petition has been filed by the petitioner under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of certiorari for setting aside the order/letter dtd. 15/2/2019 (Annexure P-1) passed by respondent No.l and order dtd. 5/4/2019 passed by respondent No.2, whereby the application of the petitioner for refund of Stamp Duty of Rs.8,88,800.00 was rejected, statedly, without assigning any reason, along with certain other prayers.

(2.) The submission of the counsel for the petitioner is that the petitioner had purchased the stamp papers worth Rs.8,88,800.00. However, the same were misplaced by the petitioner. The petitioner has even reported the matter to the police and police have recorded the DDR in that regard. Hence, the petitioner is entitled to refund of the amount of the said stamp papers. However, the authorities below have rejected the prayer of the petitioner only by saying that there is no provision for refund of the amount of the stamp papers in case the same are alleged to be stolen. The counsel has submitted that this kind of order is totally non-speaking. Before an order, rejecting the claim of the petitioner, is passed by the authorities, an enquiry has to be held and only thereafter the authorities can take decision. The counsel has further submitted that although it is written in the impugned orders that there is no provision for refund of the amount of the stamp duty in case of theft of stamp papers, however, since the Indian Stamp Act (in short, the Act) is silent on this aspect, therefore, the court has to give liberal consideration to the provision; so as to include the cases of theft, as well, in the category of cases where the stamp duty is to be refunded by the authorities.

(3.) Having heard the counsel for the petitioner and having perused the file, this court does not find any substance in the argument of the counsel for the petitioner. It is not in dispute that the petitioner had purchased the stamp papers worth Rs.8,88,800.00. However, the claim of the petitioner is that he has misplaced the same, therefore, the same have not been used by the petitioner. But this is only the result of casualness or carelessness on the part of the petitioner. The petitioner cannot take advantage of his own wrong, so as to take refund from the public exchequer.