IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.6702 of 2026 Swapna Dash …. Petitioner Mr. B. Rath, Advocate -versus- State of Odisha & others …. Opp. Parties Mr. S.B. Panda, AGA CORAM: THE HON’BLE MR. JUSTICE CHITTARANJAN DASH Order No. ORDER 17.04.2026 01. 1. Heard learned counsel for the Parties. 2. Grievance of the Petitioner in this writ petition is with regard to levy of stamp duty for registration of deed of lease-cum- sale in respect of Plot No.227 under Revenue Khata No.619, Mouza-Chandrasekharpur, Bhuabaneswar which is named as Prachi Enclave, Chandrasekharpur, Bhubaneswar, Khurda. 3. Learned counsel for the Petitioner submits that the issue involved in the present writ petition is no longer res integra and is squarely covered by the decision of a Co-ordinate Bench of this Court in W.P.(C) No.1267 of 2024 as well as other connected matters, wherein in identical circumstances this Court has been pleased to direct consideration of the claim for refund of excess stamp duty collected at the time of registration of lease-cum-sale deeds. It is further submitted that pursuant to the order dated 31.03.2021 passed in W.P.(C) No.8942 of 2021 and the consequential executive instructions issued by the Inspector General of Registration, stamp duty is required to be levied on the consideration amount reflected in the instrument and not on the benchmark value. 4. Considering the submission made and on perusal of the materials available on record, this Court finds that the issue involved in the present case is covered by the aforesaid decisions. Hence, this Court is not inclined to enter into the merits of the matter in detail. 5. Accordingly, the writ petition is disposed of with a direction to Opposite Party No.3 i.e. the Inspector General of Registration, Odisha, Cuttack to consider the representation of the Petitioner dated 06.01.2025 vide Annexure-3 in the light of the decision in W.P.(C) No.1267 of 2024 and W.P.(C) No.8942 of 2021 and take a reasoned decision thereon as expeditiously as possible, preferably within a period of four weeks from the date of this order, the result thereof to be communicated a week thereafter. It is further directed that if upon such consideration it is found that excess stamp duty has been collected from the Petitioner, the same shall be refunded to her within a further period of three weeks thereafter. (Chittaranjan Dash) Judge Bijay