CHUNNI LAL KHATTAR Vs. FINANCIAL COMMISSIONER, CHANDIGARH

JUDGEMENT

(1.) Prayer in this petition is for quashing of the order dated 23.06.2016 (Annex P5) passed by the Collector, Gurgaon, whereby claim of the petitioner for refund of stamp duty of Rs. 5,70,900/- was denied due to the application being barred by time.

(2.) Moti Lal Khattar, father of the petitioner, purchased stamp papers worth Rs. 5,70,900/- on 17.09.2015 for execution of a sale deed but before he could register the sale deed he died on 16.10.2015. The deal fell through. Petitioner Chunni Lal Khattar, the legal heir of Moti Lal Khattar, presented an application before the Collector, Gurgaon on 28.10.2015 for refund of the stamp duty purchased for the proposed sale of property. He was informed that he would have to obtain a succession certificate before his claim could be considered. The petitioner applied to court for grant of a succession certificate on 04.01.2016. The proceedings in the succession certificate took time till it was granted on 11.04.2016. The Collector Gurgaon, took up the matter and vide impugned order dated 23.06.2016, rejected the application of the petitioner by passing a short cryptic order referring to Section 50 of the Indian Stamp Act, 1899 (for short the "Act").

(3.) Section 49 of the Act deals with law of Allowance for Spoiled Stamps.