In order to execute a sale-deed the petitioner purchased non-judicial stamp of the value of Rs, 60,000/- on 9.3.1994. The document was executed on 31.3.1994. However, the document could not be presented for registration. It is also stated that the petitioner became infected with viral Hepatitis and remained on bed. On 2.6.1994, he filed an application for refund of the stamp. This was rejected by the Collector on 5.6.1994 on the ground that the refund could have been applied for within two months and since the application has been filed beyond the said time refund cannot be made. The petitioner filed a revision petition which was dismissed by the Commissioner, Rawalpindi Division, Rawalpindi on 13.8.1997.
2. Learned counsel for the petitioner contends that both the orders are misconceived inasmuch as the document had been executed and it was a case covered by Section 50(3) of the Stamp Act, 1899. According to the learned counsel, Section 49(d) (5) of the said Act is not attracted at all, as refund was not sought on the said reasons recorded in the said later provision of law.
3. Syed Sajjad Hussain Shah, learned AAG has, on the other hand, tried to argue that it was a case of refusal of execution covered by Section 49(d) (5) of Stamp Act, 1899.
4. I have given some thought to the respective contentions of the learned counsel the parties. Now there is no denial that the document was executed on the said stamp papers and that it was so executed by or on behalf of the said vendor. This being so, reasons as to why the document was not registered or presented for registration would not at all be relevant. Section 50(3) of the said Act prescribes a period of six months for any stamp paper which has been executed by any of the parties through an instrument. This being so, the impugned orders are found to be wholly without jurisdiction. Writ petition accordingly is allowed and the impugned orders are declared to be without lawful authority and are set aside. Respondents are directed to issue refund of the said stamp to the petitioner immediately.