The petitioner purchased certain stamp papers for the purpose of the execution of sale-deed. It is contended that the sale-deed could not be effected on account of some litigation thus the petitioner approached the respondents for the refund of stamp duty, but this has been declined through the impugned order dated 21-3-2000. It is mainly contended that the petitioner was not given any opportunity of hearing before the order was passed.
2. The learned A.A.-G. Has not been able to show, if the petitioner was given any opportunity of hearing, therefore, the order passed is illegal and void. Resultantly, by allowing this petition, the respondents are directed to hear the petitioner and to pass fresh orders qua the application for refund. The petitioner is directed to appear before the DOR, Sialkot, who is now incharge of the matter on 18-10-2001 alongwith a copy of this order. He shall decide the matter within one month.