Single judge dismissed the writ petition rejecting the petitioner's claim for refund of stamp duty. The court held the impugned order was legally sound as the application was made beyond the one-year limit specified in Rule 2(5) of 2008 Rules.
Dismissal of the writ petition; no refund of stamp duty granted.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1451 of 2013
====================================================== Prabir Sinha S/o Sri Permanand Sinha, resident of Pilu Niwas Shivajee Path, Near, S.M. College, Khanjarpur, P.S- Barari, District- Bhagalpur. .... .... Petitioner/s Versus 1. The State of Bihar 2. Principal Secretary, Finance Department, Government of Bihar, Patna. 3. The I.G (Registration), Department Of Registration Government of Bihar, Patna. 4. The Divisional Commissioner, Bhagalpur Division, Bhagalpur. 5. The Collector, Bhagalpur. .... .... Respondent/s ====================================================== Appearance: For the Petitioner/s : Mr. Vivekanand Vivek For the Respondent/s : Mr. Rajesh Kumar, GP-21 ====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER 3 08-12-2014 Heard Mr. Vivekanand Vivek, learned counsel for the petitioner and Mr. Manish Kumar, Assisting counsel to G.P. 21 for the State. The petitioner is aggrieved by the letter no. 598 dated 10.11.2012 of the Secretary to the Commissioner, Bhagalpur Division whereby he has been informed about the rejection of his claim for the refund of the stamp duty in view of the Bihar Stamp (Refund of Amount of Stamp Duty by Bank Chalan) Rules, 2008. Facts of the case are in a very narrow compass. An agreement was entered between the petitioner and one Chavi Narayan Singh with regard to sale of land on 15.2.2010 and pursuant whereto the petitioner purchased stamp worth Rs.
Patna High Court CWJC No.1451 of 2013 (3) dt.08-12-2014
2
17,57,832/- on 8.8.2010 and 21.8.2010. Somehow the transaction did not materialize. In such circumstance the petitioner moved before the Commissioner, Bhagalpur Division for refund of the stamp duty which has been rejected by the impugned order.
Learned counsel for the State has invited the attention of this Court towards the Bihar Stamp (Refund of Amount of Stamp Duty by Bank Chalan) Rules, 2008 and with reference to Rule 2(5) thereof it was submitted that after a lapse of one year from the purchase of the stamps, no refund can be permitted. He thus submits that since the claim application was filed beyond the period prescribed hence the order impugned requires no interference.
Having heard learned counsel for the parties and considering the statutory stipulations provided under the Rules, no infirmity can be found in the order impugned and the writ petition is accordingly dismissed.
(Jyoti Saran, J)
S.Sb/-
U
2 issues framed by the court
Whether the Commissioner was correct in rejecting the refund claim as it was filed beyond the one-year limit prescribed under Rule 2(5).
Whether the writ petition requires any interference.
1 provisions across 1 enactments
Prabir Sinha
The State of Bihar
Principal Secretary, Finance Department, Government of Bihar
I.G (Registration), Department Of Registration Government of Bihar
Divisional Commissioner, Bhagalpur Division
Collector, Bhagalpur
Jyoti Saran
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
