Hon’ble Supreme Court on refund of un-utilized stamp.
- In the present case, the event of charge of collecting court fee has not occurred as the petitioner claims that he did not file the Suit for the purposes of which the e-stamp paper was purchased. Therefore, there was no authority with the State to retain the amount once the petitioner wishes to return the same without it being utilized or spoiled in any manner. Infact, for utilization of the stamp, as noted in Section 30 of the Act, the same has to be cancelled. In such cases, insistence of the respondent on Court order would also be completely unnecessary. It will lead to unnecessary litigation and pressure on court. The policy of the State has to be to avoid and not encourage the same. The respondent must refund this amount on being satisfied of its non-use.
- In view of the above, it is directed that the respondent, on being satisfied that the e-stamp paper purchased by the petitioner has remained unutilized, shall refund the amount of Rs.7,45,000/- to the petitioner within a period of four weeks from today.
For More Information Contact Advocate Prakhar Gupta