Page No.# 1/4 GAHC010226192024 2025:GAU-AS:4085 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5880/2024 BABON SAHU AND ANR S/O- LT BIRJA SAHU, R/O- BIPUL ENCLAVE, FLAT NO. 6D, BHETAPARA MAIN ROAD, NEAR CANARA BANK, PO- BELTOLA, DISTRICT- KAMRUP (M), GUWAHATI- 781028 2: ANJITA GOWALA D/O- LT. SANKAR GOWALA W/O- SHRI BABON SAHU R/O- BIPUL ENCLAVE FLAT NO. 6D BHETAPARA MAIN ROAD NEAR CANARA BANK PO- BELTOLA DISTRICT- KAMRUP (M) GUWAHATI- 78102 VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY PRINCIPAL SECRETARY, REVENUE AND DISASTER MANAGEMENT CUM CHIEF CONTOLLING REVENUE AUTHORITY, SECRETARIAT, DISPUR-6, ASSAM 2:DISTRICT COMMISSIONER HENGRABARI KAMRUP (M) ASSAM GUWAHATI- 781036 3:SUB-REGISTRAR OFFICER HENGRABARI KAMRUP (M) ASSAM GUWAHATI- 78103 Page No.# 2/4 Advocate for the Petitioner : MR. L N DIHINGIA, MR. S SAHU Advocate for the Respondent : GA, ASSAM, SC, REVENUE BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER 02.04.2025 Heard Mr. A.K. Sahu, learned counsel on behalf of Mr. L.N. Dihingia, learned counsel for the petitioners; Ms. G. Hazarika, learned Standing Counsel, Revenue & Disaster Management Department for the respondent no. 1; and Mr. S. Baruah, learned Junior Government Advocate, Assam for the respondent nos. 2 & 3. 2. The case projected by the petitioners, in brief, is that they had entered into an Agreement, on 03.09.2015, for sale of a Flat measuring 1000 sq. ft. on the 4th Floor, C-Type over a plot of land measuring 3 Katha 5 Lessas, covered by Dag no. 338 & K.P. Patta no. 345, situate at Village – Dwarandha, Mouza – Beltola, District – Kamrup [M] [‘the subject- flat’, for short] with one Sri Jnanen Kumar Saikia at an agreed consideration of Rs. 33 Lakhs. In order to execute the registered sale deed, the petitioners applied for No Objection Certificate [NOC] in respect of the subject-flat and accordingly, NOC was issued to the petitioners by the Office of the Deputy Commissioner [presently, District Commissioner], Kamrup Metropolitan District on 24.02.2016. The petitioners have further stated that after obtaining the NOC on 24.02.2016, the petitioners purchased requisite e-stamp [Indian Non- Judicial] amounting to Rs. 1,32,000/- against the consideration amount agreed at Rs. 33 Lakhs in respect of the subject-flat. The petitioners have stated that the sale agreement in respect of the subject-flat could not be executed and registered subsequently for the reason that the plot of land on which the building is standing was having charges due to loan taken by the proposed seller from banks. After coming to know about the charges over the entire building where the subject-flat is located, the petitioners terminated the Agreement for sale Page No.# 3/4 of the subject-flat, dated 03.09.2015, with the proposed seller mutually and the petitioners also received the consideration amount deposited to the proposed seller in advance. As a result of termination of the Agreement for sale of the subject-flat mutually, the e-stamp amounting to Rs. 1,32,000/-, purchased on 08.04.2016, is no longer required for use. Accordingly, the petitioners submitted an application before the respondent authorities on 04.05.2016 seeking refund of the value of e-stamp worth Rs. 1,32,000/-. As the said amount was not refunded for a considered period of time, the petitioners have approached this Court with the instant writ petition seeking inter-alia a direction to the respondent authorities to refund of the value of the e-stamp purchased vide Certificate no. IN- AS012750458583380, in accordance with law. 3. Mr. Baruah, learned Junior Government Advocate, Assam has submitted that he has received instructions in the form of an Office Letter bearing no. SRO/280/2024-SREG- KMM/223 dated 24.02.2025 from the Additional District Commissioner –cum- District Registrar [In-Charge], Kamrup Metropolitan District, Guwahati and according to the instructions provided therein, a communication was sent to the Stack Holding Corporation of India Limited to ascertain the genuineness of the claim of the petitioners, as submitted on the previous date of listing, 24.01.2025. The instructions have been received from the Stock Holding Corporation of India, vide their Letter no. SHCIL/ESTAMP/GUW/24-25/24 dated 12.02.2025 confirming the genuineness of the e-stamp certificate worth Rs. 1,32,000/-. The Stock Holding Corporation of India authorities have also forwarded the photocopy of the concerned challan along with the scroll report by the Letter dated 12.02.2025. Submitting as above, Mr. Baruah has submitted that the Office of the respondent no. 2 and the respondent no. 3 have already initiated the process of refund of the e-stamp amount to the petitioners. Mr. Baruah has submitted that a period of 3 [three] months would be sufficient for the respondent no. 2 and the respondent no. 3 to process and finalize the matter of refunding the e-stamp amount to the petitioners. 4. In view of the submissions of the learned counsel for the parties in the afore-stated manner; taking note of the instructions placed vide Office Letter bearing no. SRO/280/2024- SREG-KMM/223 dated 24.02.2025; and the submissions of Mr. Baruah; this Court is of the Page No.# 4/4 considered view that instead of keeping this writ petition pending at this stage, the writ petition can be disposed of with a direction to the respondent no. 2 and the respondent no. 3 to process the application of the petitioners and to finalize the matter of refund of e- stamp amounting to Rs. 1,32,000/- within 3 [three] months from the date of submission of a certified copy of this order at the office of the respondent no. 2 and the respondent no. 3 by the petitioners. It is accordingly ordered. 5. With the observations made and the directions given above, the writ petition is disposed of. No cost. JUDGE Comparing Assistant