Delhi High Court
Smt. Rachana Aswal And Ors vs Govt. Of Nct Of Delhi And Anr on 26 April, 2023
2023:DHC:2936
$~6
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of Decision: 26th April, 2023
+ W.P.(C) 2052/2023 and CM APPL. 7765/2023
SMT. RACHANA ASWAL AND ORS ..... Petitioners
Through: Mr. Manish Kumar & Ms. Aparajita
Jha, Advocates. (M:8287387799)
versus
GOVT. OF NCT OF DELHI AND ANR ..... Respondents
Through: Mr. Satyakam, ASC with Ms. Pallavii
Singh, Advocate. (M:7300767116)
Ms. Manika Tripathy (SC for DDA),
Mr. Ashutosh Kaushik, Mr. Chirantan
Saha, Advocates. (M:9804239379)
CORAM:
JUSTICE PRATHIBA M. SINGH
Prathiba M. Singh, J.(Oral)
1. This hearing has been done through hybrid mode.
2. The Petitioner No.1- Ms. Rachana Aswal who is the wife of Late Mr.
Deependar Singh Patni ('the deceased'), along with the two minor children
Petitioner No. 2-Master Aarav Singh Patni and Petitioner No. 3-Master
Atharv Singh Patni has filed the present petition seeking the following prayer:
"a. issue a writ/order or direction in the nature of
mandamus, certiorari directing issuance of fresh e-
Stamp papers or in the alternate refund of entire amount
alongwith interest accrued thereon @ 12 % per annum
to the Petitioners enabling the Petitioners to purchase
e-stamp paper afresh to Respondent no.1
b. direct Respondent No.2 to execute Conveyance Deed
in favour of the Petitioners as expeditiously as possible
Signature Not Verified
By:RAHUL
Signing Date:01.05.2023
18:13:30
2023:DHC:2936
upon Petitioners furnishing fresh e-Stamp Paper issued
by Respondent No.1; and
c. Pass any such further order(s) as this Hon'ble Court
may deem fit and proper in the facts and circumstances
of the case"
3. The Petitioner and her deceased husband, had applied with the
Respondent No. 2-DDA for an MIG flat and were allotted Flat no. 544, Fourth
Floor, Pocket-2, Sector-19, Phase 1, Dwarka, New Delhi ('said premises').
A total consideration of Rs.79,73,360/- has been paid on 26th January 2019.
The Petitioner and the deceased had purchased e-stamp paper for the value of
Rs.3,98,700/- on 28th June 2019 for completion of the purchase formalities
and for execution of the conveyance deed qua the said premises in their
favour. The date was fixed for execution of the conveyance deed by the
Respondent No. 2-DDA on 3rd March, 2020, however, with the outbreak of
Covid-19 pandemic the said date was moved vide communication dated 25th
August, 2020 to 23rd September 2020. In the meantime, during the second
wave of COVID-19 pandemic, the husband of the Petitioner unfortunately
passed away on 11th May, 2021. The Petitioner, meanwhile, has had to
complete various formalities and, finally, obtained mutation qua the said
premises from the Respondent No. 2-DDA on 22nd November, 2022 in
favour of herself and her two minor children.
4. The difficulty that the Petitioners now face is that the e-stamp paper
which is now purchased, is more than six months old and the Petitioner,
therefore, either seeks refund of the stamp duty or for directions to the
Respondent No. 2-DDA to execute the conveyance deed on the basis of the
earlier purchased e-stamp paper itself.
5. Notice was issued in this matter and Mr. Satyakam, ld. Counsel for the
Signature Not Verified
By:RAHUL
Signing Date:01.05.2023
18:13:30
2023:DHC:2936
Respondent No. 1-GNCTD has filed an affidavit on record submitting that
refund cannot be permitted in view of Section 54(c) of the Indian Stamp Act,
1899 which prescribes a six months period from the date of purchase for an
application for refund to be made. On the other hand, Mr. Manish, ld.
Counsel for the Petitioner relies upon the decisions of this Court in Rohit
Khurana v. Govt. of NCT of Delhi [2022/DHC/005485] and also the
judgment of the Supreme Court in Rajeev Nohwar v. Chief Controlling
Revenue Authority Maharashtra State, Pune [C.A 5970/21 decision dated
21st September 2021] to establish that the e-stamp paper has not expired in
terms of Section 54(c) of the Indian Stamp Act, 1899.
6. Heard ld. counsels for the parties.
7. A perusal of the present petition would show that the Court is dealing
with extenuating circumstances owing to two reasons. Firstly, the outbreak of
the COVID-19 pandemic and, secondly, the demise of the Petitioner's
husband in whose name the e-stamp paper was jointly purchased by the
Petitioner No.1 on 28th June 2019.
8. There is no doubt as to the fact that the e-stamp paper dated 28th June
2019 was in fact purchased and stamped in both the names of the Petitioner
and the deceased. Upon the demise of the husband, obviously, the e-stamp
paper cannot be rendered completely redundant and useless inasmuch as the
Petitioner being the joint purchaser, should be permitted to use the e-stamp
paper for the purpose of the execution of the conveyance deed of the said
premises. Moreover, the e-stamp paper does not have any expiry date as held
by the Supreme Court in Thiruvengada Pillai v. Navaneethammal [2008 (3)
SCR 23].
9. The question as to whether the six-month limitation period for refund
Signature Not Verified
By:RAHUL
Signing Date:01.05.2023
18:13:30
2023:DHC:2936
under Section 54(c) of the Stamp Act, 1899 would apply in this case or not is
thus doubtful, since there is no expiry date for e-stamp paper. Therefore, the
six-month time-line as prescribed under Section 54(c) of the Stamp Act, 1899
would not apply for reusing the e-stamp paper, so long as the genuineness of
the said e-stamp paper is not in question.
10. On this issue the judgment of the Supreme Court in Thiruvengada
Pillai (supra) holds as under:
"11. The Trial Court and the High Court have doubted
the genuineness of the agreement dated 5.1.1980
because it was written on two stamp papers purchased
on 25.8.1973 and 7.8.1978. The learned counsel for first
respondent submitted that apart from raising a doubt
about the authenticity of the document, the use of such
old stamp papers invalidated the agreement itself for
two reasons. Firstly, it was illegal to use stamp papers
purchased on different dates for execution of
document. Secondly, as the stamp papers used in the
agreement of sale were more than six months old, they
were not valid stamp papers and consequently, the
agreement prepared on such 'expired' papers was also
not valid. We will deal with the second contention first.
The Indian Stamp Act, 1899 nowhere prescribes any
expiry date for use of a stamp paper. Section 54 merely
provides that a person possessing a stamp paper for
which he has no immediate use (which is not spoiled or
rendered unfit or useless), can seek refund of the value
thereof by surrendering such stamp paper to the
Collector provided it was purchased within the period
of six months next preceding the date on which it was so
surrendered. The stipulation of the period of six months
prescribed in section 54 is only for the purpose of
seeking refund of the value of the unused stamp paper,
and not for use of the stamp paper. Section 54 does not
require the person who has purchased a stamp paper, to
use it within six months. Therefore, there is no
Signature Not Verified
By:RAHUL
Signing Date:01.05.2023
18:13:30
2023:DHC:2936
impediment for a stamp paper purchased more than six
months prior to the proposed date of execution, being
used for a document".
11. Therefore, as held in Thiruvengada Pillai (supra), the e-stamp paper
cannot be said to have expired. In the Petitioners' case as well, the e-stamp
papers cannot be said to have expired.
12. In view of the above facts and circumstances, considering the
extenuating circumstances of the Petitioners, it is directed that the original e-
stamp paper dated 28th June 2019 be returned to the Petitioners. The
Respondent No. 2-DDA shall execute the conveyance deed subject to other
formalities being completed by the Petitioners in terms of its own mutation
letter dated 22nd November, 2022 in favour of the two Petitioner-minor
children with the Petitioner No.1 as their guardian. The said conveyance deed
shall be executed on the already jointly purchased e-stamp paper dated 28th
June 2019, purchased in the name of the Petitioner and her deceased husband.
It is made clear, that this order is being passed in the peculiar facts of this
case.
13. The e-stamp paper dated 28th June 2019 be returned to the Petitioner
within two weeks upon the Petitioner approaching the Collector of Stamps.
14. With these observations, the present petition, along with all pending
applications, are disposed of.
PRATHIBA M. SINGH
JUDGE
APRIL 26, 2023
dj/dn
Signature Not Verified
By:RAHUL
Signing Date:01.05.2023
18:13:30
