SATYADEO PRASAD GUPTA Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties. The petitioner is aggrieved by the order dated 03.06.2000 passed by the Deputy Commissioner, Pakur in Stamp Refund Petition No. 01 of 1999, whereby an application for refund of unused stamp in terms of Section 54 of the Indian Stamp Act, 1899 has been refused on the ground that the reason of non utilisation of non judicial stamps, which has not been indicated in her application.

(2.) It is the contention of the petitioner that he had purchased non-judicial stamp for registration of sale deed with regard to a piece of land for which necessary amount was tendered on 01.08.1998 for Rs. 16,700/- in Pakur treasury vide Challen No. 05 dated 01.08.1998 and thereafter, sheets of non judicial stamps were supplied, but the same could not be used as vendor of the petitioner being an old man and permanent resident of Kolkatta, could not come to Pakur for registration of the sale deed within the prescribed period of six months from the date of purchase of the stamp on 01.08.1998. Petitioner submitted an application on 25.01.1999 before the Deputy Commissioner, Pakur within stipulated period of six months seeking refund of the value of the stamp of Rs. 16,700/- which was supposed to be refunded after deduction of 10% of the total value of the stamp explaining unavoidable circumstances for non execution of sale deed, application contained at Annexure-2 to the writ application. It is submitted that despite an application being filed within time and replied with all necessary facts and reasons, the Deputy Commissioner, Pakur has rejected the same by a cryptic order.

(3.) The respondents have appeared and filed their counter affidavit wherein additional ground has also been taken that an application was not made in the prescribed form. However, learned counsel for the petitioner submits that the application annexed as Annexure-B itself is only a printed form and not any statutory form which can be said to be prescribed for the aforesaid purpose.