SALIL KUMAR RAI,J. - (1.) Heard counsel for the petitioner and the standing counsel who represents respondent nos.1, 2 and 3.
(2.) It transpires from the record that a stamp of Rs. 4,07,100/- was purchased by the petitioner and one Mahipal Singh, i.e the uncle of the petitioner, purporting to be the guardian of the petitioner, for execution of a gift deed by Surender Kumar, i.e father of the petitioner, in favour of the petitioner who is minor. The aforesaid gift deed was signed by Mahipal Singh and Surendra Kumar, i.e the donor, on 23.9.2014. However, it appears that, subsequently Surender Kumar, i.e the donor, changed his mind and refused to get the gift deed registered and implemented. In the circumstances, Mahipal Singh filed an application dated 9.10.2014 before the Additional District Magistrate (Finance and Revenue), District Saharanpur praying that allowances may be made for the stamp purchased by him and he may be refunded the amount of the stamp purchased by him after making deductions as prescribed under the Indian Stamp Act, 1899. The aforesaid application dated 9.10.2014 filed by Mahipal Singh along with other applications filed by certain other persons claiming allowances for spoiled stamps, was rejected by the Additional District Magistrate(Finance and Revenue), District Saharanpur vide his order 31.8.2015. Against the order dated 31.8.2015, the petitioner filed a revision before the Chief Controlling Revenue Authority/Commissioner Saharanpur Division, Saharanpur which was numbered as Revision No. 5/2015-16 and the said revision was also dismissed by the Commissioner, Saharanpur vide his order dated 3.12.2015 as not maintainable.
(3.) Subsequently, on an application filed by the petitioner to consider his case separately, Stamp Refund Case No. 40/2014-15 was registered in the Court of Additional District Magistrate/Additional Collector (Finance and Revenue), District Saharanpur and the said case was dismissed by the aforesaid Officer vide his order dated 4.12.2015 on the ground that the petitioner was not entitled to refund under Section 49(d) of the Indian Stamp Act 1899. The orders dated 31.8.2015 and 4.12.2015 passed by Additional District Magistrate/Additional Collector (Finance and Revenue), District Saharanpur, i.e respondent no.3 and order dated 3.12.2015 passed by Chief Controlling Revenue Authority, Commissioner Saharanpur Division Saharanpur, i.e respondent no.2, have been challenged in the present writ petition.;