IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 4TH JUNE 2009 / 14TH JYAISHTA 1931 WP(C).No. 3962 of 2004(V) ------------------------- PETITIONER(S): --------------- E.P.NARAYANAN, S/O.KUNHIRAMAN, AGED 54 YEARS, CONTRACTOR, ERAYIL PUNCHAN HOUSE, ANTHOOR AMSOM DESOM, P.O.PARASSINIKKADAVU, TALIPARAMBU TALUK, KANNUR DISTRICT. BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, KANNUR. 2. THE TAHSILDAR, TALIPARAMBA. 3. THE MAYYIL GRAMA PANCHAYATH, REP. BY ITS SECRETARY, MAYYIL P.O. KANNUR DISTRICT. ADV. SRI.B.PRAMOD FOR R3 GOVERNMENT PLEADER SRI. P.K. RAVIKRISHNAN FOR R1 & R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER DATED 5.4.2001 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P2 TRUE COPY OF THE APPLICATION DATED 15.3.2002 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF THE JUDGMENT DATED 18.9.2003 IN WPC 26647 OF 2003 ISSUED BY THE HONOURABLE HIGH COURT OF KERALA. EXT.P4 TRUE COPY OF THE ORDER DATED 1.12.2003 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 3962 OF 2004 -------------------------------------------- Dated this the 4th day of June, 2009 JUDGMENT Petitioner is challenging Ext.P4 order whereunder the District Collector rejected an application for refund of stamp duty. Petitioner's case is that eventhough he purchased stamp paper and executed agreement with the Panchayath for mining sand from the river, the said agreement was cancelled by the Panchayath within four days of it's execution. Therefore petitioner is entitled to refund of stamp duty. However, it is seen that stamp paper was purchased on 3.4.2001 and on which agreement was executed on 31.3.2001, which obviously means the agreement was pre-dated. Further Panchayath issued prohibitory orders against mining by which the agreement ceased to be in force. Petitioner made application for refund on 19.3.2002. The District Collector rejected the claim on account of inordinate delay. The maximum time for making refund application is six months after spoiling the stamp paper. I do not find any ground to interfere with rejection of belated application for refund of stamp duty paid. W.P. is dismissed. (C.N. RAMACHANDRAN NAIR) Judge kk 2