RAM KUMARI DEVI Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. Amresh Kumar Sinha, learned counsel appearing on behalf of the petitioner and Mr. Avinash Kumar, learned Assisting Counsel to G.A.10 for the State.

(2.) The petitioner is aggrieved by the impugned order dated 27.4.2009 passed by the Commissioner, Tirhut Division, Muzaffarpur in Case No.76 Misc.Appeal (Stamp Appeal)/2006, whereby the appeal preferred by the petitioner has been rejected and the order dated 21.12.2005 passed by the Collector, Sitarharhi, rejecting the application of the petitioner for refund of the value of the unutilized stamp paper, has been upheld.

(3.) The facts of the case are in very narrow compass. The petitioner had purchased stamp papers for a Conveyance Deed amounting to Rs.31,200/- on 14.9.2004. As the transaction did not materialize between the parties, hence, the stamp papers were not utilized. In the circumstances, the petitioner applied before the Prescribed Authority under the Indian Stamp Act, 1889 (hereinafter referred to as the Act) for refund of the amount of unutilized stamp papers amounting to Rs.31,200/- copy whereof has been placed at Annexure-1 to the writ petition.