| Citation(s) |
|---|
| 2025 SLG 3396 2025 SLD 3396 = 2025 SHC 281 |
C. P No. D – 371 of 2025
Mr. Justice Zulfiqar Ali Sangi, Mr. Justice Abdul Hamid Bhurgri,
Petitioner : Mansoor Ali Khoso s/o Abdul Ghani Khoso, In person. Respondents : Federation of Pakistan through Secretary Finance, Islamabad and 07 others.
Law: Court Fee Act, 1870
Section: 12(5)
Summary
The petitioner filed a civil suit (No. 26 of 2023) and affixed judicial E-stamps worth Rs. 15,000 as court fees. After an amicable settlement, the suit was withdrawn, and the court returned the court fee along with a refund certificate. Despite repeated requests to respondents (including bank officials and government officers) for refund processing, no action was taken. The petitioner sought redress through the Wafaqi Mohtasib but was shuffled between offices with no resolution. He approached the Court seeking directions for refund release and declaration of the refund policy. Upon review, the Court clarified that under Rule 12 of the Sindh E-Stamp Rules, 2020, the petitioner should apply to the Chief Inspector of Stamps or Collector (respondent No. 4) for refund, who must decide the matter lawfully and promptly. The petition was disposed of accordingly.
Core Points
- Petitioner's Suit and Court Fee: Petitioner filed Civil Suit No. 26/2023 with Rs. 15,000 E-stamps as fee, later withdrawn after compromise.
- Refund Certificate Issued: Court issued a certificate entitlement for refund along with E-stamps.
- Non-Action by Respondents: Respondents Nos. 5, 6, and 7 failed to process the refund, blaming each other.
- Wafaqi Mohtasib Complaint: Petitioner complained to Wafaqi Mohtasib; matter deferred to Banking Mohtasib with no effective remedy.
- Applicable Law: Sindh E-Stamp Rules, 2020 governs refund procedures, specifically Rule 12.
- Proper Forum for Refund: Petitioners must apply to Chief Inspector of Stamps or Collector (respondent No. 4) for refund as per law.
- Court's Direction: Court disposed of petition, directing petitioner to proceed with respondent No. 4, who shall decide the refund claim strictly per law and within reasonable time.
Law and Section Table
| Law/Rule | Section/Rule No. | Content/Import |
|---|---|---|
| Sindh E-Stamp Rules, 2020 | Rule 12 | Procedures for refund/cancellation of E-stamps, specifying application to Chief Inspector of Stamps/Collector for any refund. |
| Stamps (Non-Judicial) Refund, Renewal and Disposal Rules, 1954 | Referenced in Rule 12(1) | Governs allowance of refund for spoiled, misused, unused, or unrequired E-stamps. |
| Court Fee Act, 1870 (VII of 1870) | Referenced in Rule 12(5) | Judicial E-stamps issued under this Act may be refunded upon original E-stamp and court certificate production to Inspectors. |
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