REKH CHAND SAHU, Aged about __years, S/o Mr. Chamaru Lal Sahu, Occupation – Agriculturist, R/o Village Rumal, Tahsil - Kewlari, District – Seoni 480 994 (Madhya Pradesh) VODAFONE : 7581975931

IN THE HIGH COURT OF MADHYA PRADESH PRINCIPAL SEAT AT JABALPUR

WRIT PETITION NO.                        OF 2019 (O)

PETITIONER            :               REKH CHAND SAHU

VERSUS

RESPONDENTS        :       THE STATE OF MADHYA PRDESH

I N D E X

S. No.	Description of documents	Annexure	Pages
1.	Index		1
2.	Chronology of Events		2 & 3
3.	Memo of Writ petition with affidavit		4 TO 17
4.	List of documents.		18
5.	Copy of the receipt generated through Online portal dated 21.03.2016	P-1	19
6.	Copy of Online application dated 04.10.2016	P-2
7.	Copy of the documents in relation to online transaction	P-3
8.	Copy of the affidavit dated 04.10.2016 of petitioner	P-4
9.	Copy the draft of the sale deed	P-5
10.	Copy of the application dated 04.10.2018 submitted by petitioner	P-6
11.	Copy of the memorandum dated 18.11.2016 submitted by respondent No. 2	P-7
12.	Copy of the impugned Order dated 14.07.2017	P-8
13.	Copy of the Memo of Appeal preferred in the month of September, 2018	P-9
14.	Copy of the reply dated 15.10.20218 submitted by respondent No. 3	P-10
15.	Copy of the Order dated 16.11.2018	P-11
16.	Copy of the CM Helpline Printout	P-12
17.	VAKALATNAMA
18.	COURT FEE

PLACE : JABALPUR

DATED :                                  ADVOCATE FOR PETITIONER

IN THE HIGH COURT OF MADHYA PRADESH PRINCIPAL SEAT AT JABALPUR

WRIT PETITION NO.                        OF 2019 (O)

PETITIONER            :               REKH CHAND SAHU

VERSUS

RESPONDENTS        :       THE STATE OF MADHYA PRDESH

CHRONOLOGY OF EVENTS

S.No	Date	Events
1.	21.03.2016	Petitioner booked a slot through online portal and a receipt generated through Online portal
2.	04.10.2016	Petitioner submitted online refund application of e-stamp purchased by him. Copy of Online application dated
3.		Petitioner also submitted documents related to online transaction.
4.	04.10.2016	Petitioner also submitted his duly sworn-in affidavit regarding refund of the amount.
5.		Petitioner also submitted draft of sale deed.
6.	04.10.2018	Petitioner applied before the respondent No. 3 for refund of the amount of stamps purchased by him.
7.	18.11.2016	Respondent No. 3 submitted a memorandum dated 18.11.2016 before the respondent No. 2 in respect of the petitioner’s application for refund.
8.	14.07.2017	The respondent No. 3 dismissed the petitioner application holding that statutory period is of 6 months for refund of Stamps under the provisions of Section 49/50 of the Act.
9.	September, 2018	An appeal was preferred by the petitioner before the respondent No. 2 under the provisions of section 45 of the Indian Stamp Act, 1899 against the Order dated 22.02.2017.
10.	15.10.2018	Respondent No.3 submitted a reply dated 15.10.2018 before the respondent No. 2 and submitted that the since 6 months has already been elapsed there the petitioner is not entitled for refund.
11.	16.11.2018	Respondent No. 2 while dismissing the appel preferred by the petitioner holding that it was not against the failure during the transaction but due to non-registration of documents.
12.		Petitioner filed a representation before the CM Helpline which is still pending for its adjudication.
13.		Petitioner preferred a Writ Petition under Article 226 of the Constitution of India against the order impugned passed by the respondent authorities in not refunding the amount of Rs. 52,645/- for the reason that petitioner applied after a period 6 months, before the Hon’ble High Court of Madhya Pradesh Principal Seat at Jabalpur.

PLACE : JABALPUR

DATED :                           ADVOCATE FOR PETITIONER

Format No. 7

(Chapter X, Rule 23)

IN THE HIGH COURT OF MADHYA PRADESH PRINCIPAL SEAT AT JABALPUR.

WRIT PETITION NO.                        OF 2019 (S)

PETITIONER            :       REKH CHAND SAHU, Aged about __

years, S/o Mr. Chamaru Lal Sahu, Occupation – Agriculturist, R/o Village Rumal, Tahsil - Kewlari, District – Seoni 480 994 (Madhya Pradesh) VODAFONE : 7581975931

VERSUS

                               

RESPONDENTS        : 1.   THE STATE OF MADHYA PRADESH

Through The Principal Secretary, Department of Registration and Stamps, (Commercial Tax), Ministry, Vallabh Bhawan, Bhopal – 462 004 (Madhya Pradesh).

2.     Inspector General of Registration & Superintendent of Stamps, Madhya Pradesh, Panjiyan Bhawan, Opposite Old Vidhan Sabha, 35-A, Arera Hills, Bhopal  – 462 011 (Madhya Pradesh). Phone : 0755 - 244 1953 101 (Extension), Fax : 0755 - 244 1941 E-mail : igrebpl@mp.gov.in

                               

                                3.     The Collector of Stamps, District –

                                Seoni -480 661 (Madhya Pradesh)

4.     UNION OF INDIA, Through the

Secretary, Ministry of Finance,
Department of Financial Services (Vittiya Sewayen Vibhag), Room No. 32, Jeevan Deep Building, Parliament Street, New Delhi - 110 001 Telephone No: 011 – 2374 8705/ 2334 2287.

(Writ Petition under Article 226 of the Constitution of India).

1.  Particulars of the Cause/ Order against which the petition is submitted:

(1)        Date of Order / Notification/ Circular / Policy/ Decision Etc. : 14.07.2017 & 16.11.2018 (Annexure P-7 & Annexure P-11 At Page       &      respectively)

(2)        Passed in (Case Or File Number) : Case NO. 06/ C-132/ 2016 -17 & 3861/Technical/ 2018

(3)        Passed by (Name and Designation of the Court, Authority, Tribunal Etc.) : Respondent No. 3 & 2 respectively

(4)        Subject – matter in brief: The Indian Stamp Act, 1899 (2 of 1899) is a fiscal statute laying down the law relating to tax levied in the form of stamps on instruments recording transactions & Stamp duties on instruments specified in Entry 91 of the Union List (viz. Bills of Exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts) is levied by the Union. Stamp duties on instruments other than those mentioned in Entry 91 of the Union List above are levied by the States as per Entry 63 of the State List. Provisions other than those relating to rates of duty fall within the legislative power of both the Union and the States by virtue of Entry 44 of the Concurrent List. Stamp duties on all the instruments are collected and kept by the Concerned States.

Because of large scale changes in the usage of the instruments since the Indian Stamp Act, 1899 was introduced, a need to amend a good number of provisions of this Act is being felt for quite some time. Law Commission in its 67th report submitted in 1976 has made extensive recommendations in this regard. Serious efforts are now being made to bring in large scale amendments in Indian Stamp Act, 1899 to bring this law in tune with the times.

By preferring this petition under Article 226 of the Constitution of India invoking the extraordinary writ jurisdiction of this Hon’ble High Court by calling in question the legality, validity, propriety and correctness of the order impugned passed by the respondent authorities in not refunding the amount of Rs. 52,645/- for the reason that petitioner applied after a period 6 months. Petitioner also seeks to Challenge Virus of Section 49/ 50 of the Indian Stamp Act, 1899. From pillar to post petitioner, being a layman, knocked every door for the redressal of her grievances but at the end petitioner surrenders himself before this Hon’ble High Court to seek justice as litigation is the last resort when governments completely disregard the rule of law. Whether the respondent authorities were right in not refunding the amount of petitioner  ? is the question involved in this writ petition.

Section 49 in The Indian Stamp Act, 1899

49. Allowance for spoiled stamps.—Subject to such rules as may be made by ⁸¹ [the ⁸² [State Government]] as to the evidence to be required or, the enquiry to be made, the Collector may, on application made with the period prescribed in section 50, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely:—

(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;

(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;

(c) in the case of bills of exchange ⁸³ [payable otherwise than on demand] ⁸⁴ [***] or promissory notes—

(1) the stamp on ⁸⁵ [any such bill of exchange] ⁸⁶ [***] signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance: Provided that the paper on which any such stamp is impressed, does not bear any signature intended as or for the acceptance of any bill of exchange ⁸⁶ [***] to be afterwards written thereon;

(2) the stamp on any promissory note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands;

(3) the stamp used or intended to be used for ⁸⁶ [any such bill of exchange] ⁸⁷ [***] or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange ⁸⁸ [***] may have been presented for acceptance or accepted or endorsed, or, being a promissory note, may have been delivered to the payee: Provided that another completed and duly stamped bill of exchange ⁸⁸ [***] or promissory note is produced identical in every particular, except in the correction of such omission or error as aforesaid, with the spoiled bill ⁸⁸ [***] or note;

(d) the stamp used for an instrument executed by any party thereto which—

(1) has been afterwards found to be absolutely void in law from the beginning;

(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;

(3) by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed;

(4) for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended;

(5) by reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secured, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose;

(6) become useless in consequence of the transaction intended to be thereby effected being effected by some other instrument between the same parties and bearing a stamp of not less value;

(7) is deficient in value and the transaction intended to the thereby effected has been effected by some other instrument between the same parties and bearing a stamp of not less value;

(8) is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped: Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled. Explanation.—The certificate of the Collector under section 32 that the full duty with which an instrument is chargeable, has been paid is an impressed stamp within the meaning of this section.

Section 50 in The Indian Stamp Act, 1899

50. Application for relief under section 49 when to be made.—The application for relief under section 49 shall be made within the following periods, that is to say—

(1) in the cases mentioned in clause (d) (5), within two months of the date of the instrument;

(2) in the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled;

(3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed: Provided that—

(a) when the spoiled instrument has been for sufficient reasons sent out of ⁸⁹ [India], the application may be made within six months after it has been received back in ⁸⁹ [India];

(b) when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the application may be made within six-months after the date of execution of the substituted instrument.

2.  A declaration that no proceeding on the same subject matter has been previously instituted in any Court, Authority or Tribunal, if instituted, the Status or result thereof, along with copy of the Order:

Petitioner declares that no proceeding on the same subject matter has been previously instituted in any Court, Authority or Tribunal.

3.  Details of the remedied exhausted :

The petitioner declares that he has availed all statutory and other remedies.

4.  Delay, if any, in filing the petition and explanation therefor

From pillar to post petitioner, being a layman, knocked every door for the redressal of his grievances but at the end petitioner surrenders himself before this Hon’ble High Court to seek justice as litigation is the last resort when governments completely disregard the rule of law.

5.  Facts of the Case :

1.   Petitioner is a peace loving national of India and entitled for the all the benefit and fundamental rights as enshrined in Part III of the Constitution of India. Respondents are the instrumentality of state within the meaning of Article 12 of the Constitution of India and therefore amenable to the writ jurisdiction of this Hon’ble High Court.

2.   The Department of Registration and Stamps is one of the major revenue earning departments of the State of Madhya Pradesh. The Department has four regional offices located at Bhopal, Gwalior, Jabalpur and Indore, working under zonal Deputy Inspector Generals of Registration. There are 51 District Registrar offices and 234 Sub Registrar offices in the state. All officers are subordinate to the Inspector General of Registration, whose headquarter is at Bhopal.

3.   “SAMAPADA” is a comprehensive computerization project for registration and E-stamping of documents. In this system stamp duty is collected through “e-stamps”. The licensed Service providers who are authorized to issue “e-stamps” can also provide the facilitation of search and downloading of digitally signed copies of registered documents. Financial institutions like Banks and Post-offices can also be granted service provider licenses. Any registered user can initiate online presentations of documents for registration. Photographs of parties to the documents are captured by web-camera and thumb impressions are taken by bio-metric device at Sub-Registrar offices. In the electronic Registration System-“SAMAPADA”, facilities such as valuation of property situated anywhere in the state, calculation of stamp duty and registration fee chargeable on different types of documents and slot booking in the office of the Sub-registrars are available. Electronic registration system “SAMPADA” has been implemented all over the State from 01-07-2015. District wise Guideline is available in “Final Guide-line” under “Guide-line” on the home page. Information related to licensed Service Provider in the District can be obtained by clicking the “Service Provider” Tab.

4.   Petitioner booked a slot through online portal. Copy of the receipt generated through Online portal dated 21.03.2016 is filed herewith and marked as Annexure P-1. Petitioner submitted online refund application of e-stamp purchased by him. Copy of Online application dated 04.10.2016 is filed herewith and marked as Annexure P-2. Petitioner also submitted documents related to online transaction. Copy of the documents in relation to online transaction is filed herewith and marked as Annexure P-3. Petitioner also submitted his duly sowrn-in affidavit regarding refund of the mount. Copy of the affidavit dated 04.10.2016 of petitioner is filed herewith and marked as Annexure P-4. Petitioner also submitted draft of sale deed. Copy the draft of the sale deed is filed herewith and marked as Annexure P-5.

5.   Petitioner applied before the respondent No. 3 for refund of the amount of stamps purchased by him. Copy of the application dated 04.10.2018 submitted by petitioner is filed herewith and marked as Annexure P-6. Respondent No. 3 submitted a memorandum dated 18.11.2016 before the respondent No. 2 in respct of the petitioner’s application for refund. Copy of the memorandum dated 18.11.2016 submitted by respondent No. 2 is filed herewith and marked as Annexure P-7. The respondent No. 3 dismissed the petitioner application holding that statutory period is of 6 months for refund of Stamps under the provisions of Section 49/50 of the Act. Copy of the impugned Order dated 14.07.2017 is filed herewith and marked as Annexure P-8.

6.   An appeal was preferred by the petitioner before the respondent No. 2 under the provisions of section 45 of the Indian Stamp Act, 1899 against the Order dated 22.02.2017. Copy of the Memo of Appeal preferred in the month of September, 2018 is filed herewith and marked as Annexure P-9. Respondent No.3 submitted a reply dated 15.10.2018 before the respondent No. 2 and submitted that the since 6 months has already been elapsed there the petitioner is not entitled for refund. Copy of the reply dated 15.10.20218 submitted by respondent No. 3 is filed herewith and marked as Annexure P-10.  Respondent No. 2 while dismissing the appel preferred by the petitioner holding that it was not against the failure during the transaction but due to non-registration of documents. Copy of the Order dated 16.11.2018 is filed herewith and marked as Annexure P-11. Petitioner filed a representation before the CM Helpline which is still pending for its adjudication. Copy of the CM Helpline Printout is filed herewith and marked as Annexure P-12. The order impugned is arbitrary, unreasonable and as such violative of Article 14 of the Constitution of India. Hence this petition on following grounds amongst the others

6.  Grounds urged :

A.   The Department of Revenue functions under the overall direction and control of the Secretary (Revenue). It exercises control in respect of matters relating to all the Direct and Indirect Union Taxes through two statutory Boards namely, the Central Board of Direct Taxes (CBDT) and the Central Board of Excise and Customs (CBEC). Each Board is headed by a Chairman who is also ex-officio Special Secretary to the Government of India. Matters relating to the levy and collection of all Direct taxes are looked after by the CBDT whereas those relating to levy and collection of Customs and Central Excise duties and other Indirect taxes fall within the purview of the CBEC. The two Boards were constituted under the Central Board of Revenue Act, 1963. At present, the CBDT has six Members and the CBEC has five Members. The Members are also ex-officio Additional Secretaries to the Government of India. The Department of Revenue administers the following Acts:

     i.        Income Tax Act, 1961;

    ii.        Wealth Tax Act, 1958;

  iii.        Expenditure Tax Act, 1987;

  iv.        Benami Transactions (Prohibition) Act, 1988;

   v.        Super Profits Act, 1963;

  vi.        Companies (Profits) Sur-tax Act, 1964;

vii.        Compulsory Deposit (Income Tax Payers) Scheme Act, 1974;

viii.        Chapter VII of Finance (No.2) Act, 2004 (Relating to Levy of Securities Transactions Tax)

  ix.        Chapter VII of Finance Act 2005 (Relating to Banking Cash Transaction Tax)

   x.        Chapter V of Finance Act, 1994 (relating to Service Tax)

  xi.        Central Excise Act, 1944 and related matters;

 xii.        Customs Act, 1962 and related matters;

xiii.        Medicinal and Toilet Preparations (Excise Duties) Act, 1955;

xiv.        Central Sales Tax Act, 1956;

xv.        Narcotic Drugs and Psychotropic Substances Act, 1985;

xvi.        Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988;

xvii.        Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976;

xviii.        Indian Stamp Act, 1899 (to the extent falling within jurisdiction of the Union);

xix.        Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974;

xx.        Foreign Exchange Management Act, 1999; and

xxi.        Prevention of Money Laundering Act, 2002.

B.   The administration of the Acts mentioned at Sl.Nos.3, 5, 6 and 7 is limited to the cases pertaining to the period when these laws were in force. The Department looks after the matters relating to the above-mentioned Acts through the following attached/ subordinate offices:

a)   Commissionerate/ Directorates under Central Board of Excise and Customs;

b)  Commissionerate/ Directorates under Central Board of Direct Taxes;

c)   Central Economic Intelligence Bureau;

d)  Directorate of Enforcement;

e)   Central Bureau of Narcotics;

f)    Chief Controller of Factories;

g)  Appellate Tribunal for Forfeited Property;

h)  Income Tax Settlement Commission;

i)     Customs and Central Excise Settlement Commission;

j)    Customs, Excise and Service Tax Appellate Tribunal;

k)   Authority for Advance Rulings for Income Tax;

l)     Authority for Advance Rulings for Customs and Central Excise;

m) National Committee for Promotion of Social and Economic Welfare;

n)  Competent Authorities appointed under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 & Narcotic Drugs and Psychotropic Substances Act, 1985;

o)   Financial Intelligence Unit, India (FIU-IND); and,

p)  Income Tax Ombudsman

C.   The Headquarters of the Department of Revenue looks after matters relating to all administration work pertaining to the Department, coordination between the two boards (CBEC and CBDT), the administration of the Indian Stamp Act 1899 (to the extent falling within the jurisdiction of the Union), the Central Sales Tax Act 1956, the Narcotic Drugs and Psychotropic Substances Act 1985 (NDPSA), the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act 1976 (SAFEM (FOP) A), the Foreign Exchange Management Act 1999 (FEMA), Prevention of Money- Laundering Act, 2002 and the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), and matters relating to the following attached/ subordinate offices of the Department:

Instructions/Process for Refund of Challan (GRN) Payment/ e-Stamp Challan (GRN) Refund –

D.  There are two types of refunds, if user had prepared Challan (GRN) using e-GRAS application (https://egrashry.nic.in). Types of refund and the process/instructions for applying/taking refund is mentioned below:

1) Refund against Failure Transaction

2) Refund against Successful Transaction

1) Refund against Failure Transaction – If user wants to take refund against failure transaction (as per e-GRAS Application) of any specific Challan (GRN). Since status of transaction is failed on e-GRAS application but payment was deducted from user’s account then as per RBI policy concerned aggregator should refund customer within 7 working days. If refund is not received within 7 working days, Customer should contact concerned aggregator bank through which payment was made (PNB/IDBI/SBI). Contact details of Nodal Officers of these banks (PNB/IDBI/SBI) are available on e-GRAS Portal.

2) Refund against Successful Transaction – If user wants to take refund against successful transaction (as per e-GRAS Application) of any specific Challan (GRN). As payment is being credited to that respective department account. User to contact and coordinate with concern Department/Office/DDO (as mentioned in Challan). Steps/process of refund is mentioned below:

User to give written request in form of application to respective Department/Office/DDO. v Concern Department/Office/DDO will receive user application for refund and then process the request internally for checking/Verification and Approval from concern authorities. v Post approval – Concerned Office/DDO of respective department will prepare a refund bill in the e-Billing application and then accordingly payment will be credited into User’s Account i.e. through Unique Payee Code (UCP).

e-Stamp Paper Refund – Online refund provision has been introduced by State Government on e-GRAS portal where citizens/stamp vendors can apply for refund online. (Note - This refund is applicable for only those users who had generated online stamp through e-GRAS Portal. As per Government instructions 10% of submitted amount will be deducted from amount to be refunded. The stamp paper refund is applicable only for those user whose e-stamp is not being used to avail any service.) Process/ Steps for Stamp Paper Refund v Firstly, user to login into e-GRAS application (https://egrashry.nic.in) with his/her UserID & Password. v Then to click on “Stamp Paper Refund” link available under Stamp Paper menu option. v Upon Clicking,screen will be opened for Refund of Stamp Paper. Here user to enter “GRN” and then click on “Go” Button. v Upon clicking on “Go” button, ‘General Information’ as well as ‘Stamp information’ of entered GRN Number will be displayed on screen. v Now user to select the Stamp No(s), for which refund is to be applied. Upon selection, ‘User Details’ of selected stamp no(s) will be displayed on screen (if already available in system). v Then user to enter the pending information (User Details) and then to click on “Save” Button, upon clicking user details will be saved successfully for selected Stamp No/GRN No and “Refund Application” Button gets enabled. (Note - If user wants to cancel the entered ‘User Details’ then user to click on “Cancel” Button before saving User Details.) v After entering details, and then to click on “Refund Application” Button. v Upon clicking, Refund Performa generated for selected Stamp No. and opened in new screen. Now User to take print out of generated Performa and to submit in-person to concern authority/DDO. (Note – User to enter Bank details i.e. Bank Account No. and IFSC code in which payment is to be refunded online).

E.   That theSection 49/50 of the Indian Stamp Act, 1899 to be Ultra Virus to Article 14, 19 & 21 and Article 300-A of the Constitution of India.

F.   That the learned Court below has erred in questions of law as well as of facts.

G.  That the learned Courts below has not been provided an opportunity of hearing to the appellant herein. Even the averments made by it in the lease deed have not been dealt with by the learned court below.

H.  That the findings of the learned Court below are liable to be reversed as they are based on imagination, incorrect and wrong appreciation of facts.

I.    That the Judgment of the learned Court below is erroneous and deserves to be reversed as it is based on mere surmises and misconception of facts and law.

J.    The Judgment and Order of the court below is perverse, malafide and not sustainable in law.

K.   Because if the order impugned Judgement and Order, if allowed to stand, would occasion a failure of justice and cause irreparable injury to the appellant against whom it was made.

L.   Because the findings reached by the learned Court below is vitiated due to non-consideration of material evidence and by consideration of inadmissible evidence.

M. The order impugned is arbitrary, unreasonable and as such violative of Article 14 of the Constitution of India.

7.  Relief Prayed for :

(a)        That the Hon’ble High court shall be pleased to call for the entire original record of lis for its kind perusal.

(b)        That the Hon’ble High Court shall be pleased to issue suitable writ or direction to declare the Section 49/50 of the Indian Stamp Act, 1899 to be Ultra Virus to Article 14, 19 & 21 and Article 300-A of the Constitution of India.

(c)         That the Hon’ble High Court shall be pleased to issue suitable writ or direction to quash the impugned Order dated 14.07.2017 & 16.11.2018 (Annexure P-7 & Annexure P-11 At Page    &      respectively) passed by respondent No. 3 & 2 respectively.

(d)        Cost of this petition be also awarded in favour of the petitioner.

Any other relief deemed fit and proper looking to the facts and circumstances of the case may also be granted.

8.  Interim Order / Writ, if prayed for :

In view of the facts and circumstance of the case during pendency of instant writ petition, petitioner is not seeking any interim relief but reserves his right to raise the same in case the occasion arise, in the larger interest of justice.

9.  Documents relied on but not in possession of the petitioner :

All the relevant material and original records in relation to subject matter in dispute is lying with respondent authorities which my kindly be requisitioned by the Hon’ble High Court for its kind perusal.

10.              Caveat :

That, no notice of lodging a caveat by the opposite party is received.

PLACE : JABALPUR

DATED:                                    ADVOCATE FOR PETITIONER

IN THE HIGH COURT OF MADHYA PRADESH PRINCIPAL SEAT AT JABALPUR

WRIT PETITION NO.                        OF 2019 (O)

PETITIONER            :               REKH CHAND SAHU

VERSUS

RESPONDENTS        :       THE STATE OF MADHYA PRDESH

 AFFIDAVIT

I, REKH CHAND SAHU, Aged about __years, S/o Mr. Chamaru Lal Sahu, Occupation – Agriculturist, R/o Village Rumal, Tahsil - Kewlari, District – Seoni 480 994 (Madhya Pradesh) VODAFONE : 7581975931, do hereby state on oath as under :

1.    That I am the Petitioner in the above mentioned writ petition and am fully conversant with the facts deposed to in the Writ Petition.

2.    That the contents of paragraphs 1 to 10 of the accompanying writ petition are true to my personal knowledge and the contents of paragraphs are based on legal advice, which I believe to be true. No material has been concealed and no part is false.

3.    That the Annexure No(s). P-1 to P-12 to the accompanying writ petition are true copies of the originals and I have compared the said Annexures with their respective originals and certify them to be true copies thereof.

PLACE : JABALPUR                                           

DATED :                                                           DEPONENT

                                        VERIFICATION

I, REKH CHAND SAHU, the above named deponent do hereby verify on oath that the contents of the affidavit above are true to my personal knowledge and nothing material has been concealed or falsely stated. Verified at ______this______day of _______

DEPONENT

IN THE HIGH COURT OF MADHYA PRADESH PRINCIPAL SEAT AT JABALPUR

WRIT PETITION NO.                        OF 2019 (O)

PETITIONER            :               REKH CHAND SAHU

VERSUS

RESPONDENTS        :       THE STATE OF MADHYA PRDESH

LIST OF DOCUMENTS

S.No	Description of document	Date of document	Original copy	Number of page
1.	Receipt generated through Online portal	21.03.2016	Xerox	01 (One)
2.	Online application	04.10.2016	Xerox	01 (One)
3.	documents in relation to online transaction		Xerox	01 (One)
4.	Affidavit of petitioner	04.10.2016	Xerox	01 (One)
5.	Draft of the sale deed		Xerox	02 (Two)
6.	Application submitted by petitioner	04.10.2018	Xerox	01 (One)
7.	Memorandum submitted by respondent No. 2	18.11.2016	Xerox	01 (One)
8.	Impugned Order passed by Order by respondent No. 3	14.07.2017	Xerox	01 (One)
9.	Memo of Appeal preferred in the month of	September, 2018	Xerox	01 (One)
10.	Reply submitted by respondent No. 3	15.10.20218	Xerox	01 (One)
11.	Impugned passed by Order by respondent No. 2	16.11.2018	Xerox	01 (One)
12.	CM Helpline Printout		Xerox	01 (One)

PLACE : JABALPUR

DATED :                                  ADVOCATE FOR PETITIONER