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High Court of Gujarat

SHRI JATIN SHAILESH PATELversusSTATE OF GUJARAT

Disposal
58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH

Holding

The petitioner is entitled to a refund of Rs 10,500 paid for the franking stamp.

Summary

The petitioner, Shri Jatin Shailesh Patel, purchased a franking stamp for Rs 10,500 from a bank, but a government notification dated 06‑04‑2023 stipulated that the stamp should have been issued at Rs 10,000. He applied to the Superintendent of Stamps for a refund and also filed an RTI application, receiving no satisfactory response. He filed a Special Civil Application under Article 226 of the Constitution, invoking the Gujarat Stamp Act, 1958, seeking a refund of the excess amount. The Court examined the notification, the petitioner’s applications, and the authority’s inaction, and held that the petitioner was entitled to a refund of the full Rs 10,500. Accordingly, the Court directed the Superintendent of Stamps, Gandhinagar, to refund the amount within four weeks, with interest at 6% if delayed, and made the rule absolute.

Issues considered

  • What is the entitlement of a purchaser to a refund when a government notification reduces the prescribed franking stamp value after purchase?
  • Whether the respondent authority’s failure to process the refund amounts to a violation of the Gujarat Stamp Act, 1958 and the principles of natural justice.
  • Whether a writ under Article 226 of the Constitution is appropriate to compel the refund.

Legislation cited

Subjects

franking stamprefundGujarat Stamp ActArticle 226Right to Information Actadministrative lawconsumer rights

Judgment

     C/SCA/16053/2025                              JUDGMENT DATED: 07/04/2026




             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

               R/SPECIAL CIVIL APPLICATION NO. 16053 of 2025


FOR APPROVAL AND SIGNATURE:


HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK
================================================================

             Approved for Reporting               Yes          No

================================================================
                        SHRI JATIN SHAILESH PATEL
                                   Versus
                        STATE OF GUJARAT & ORS.
================================================================
Appearance:
D A RATHI(7410) for the Petitioner(s) No. 1
MS DIXA PANDYA, ASST. GOVERNMENT PLEADER for the Respondent(s)
No. 1
================================================================
  CORAM:HONOURABLE MR. JUSTICE HEMANT M.
        PRACHCHHAK

                              Date : 07/04/2026
                                JUDGMENT


1.       Rule returnable forthwith. Ms. Dixa Pandya, learned Assistant
Government Pleader, waives service of notice of Rule for and on
behalf of the respondent No.1.

2.       With the consent of the learned counsel appearing for the
respective parties, the petition has been taken up for final hearing
today.

3.       By way of present petition under Article 226 of the Constitution
of India read with the provisions of the Gujarat Stamp Act, 1958
(hereinafter be referred to as “the Act”), petitioner has prayed for the
following reliefs :



                                  Page 1 of 3
     C/SCA/16053/2025                                              JUDGMENT DATED: 07/04/2026




         “(A) That the Hon’ble court may be pleased to admit this Special Civil
         Application;

         (B) This Hon’ble court may be pleased to issue appropriate writ, order or
         direction to the respondent authorities to refund the amount of Rs. 10,500/-
         (Ten Thousand Five Hundred Only) to the petitioner regarding the purchase
         of franking stamp and the notification dated 06/04/2023 (Ann. A), the
         franking stamp of Rs. 10,000/- (Ten Thousand Only) issued by the license
         holder therefore the franking stamp of Rs. 10,500/- (Ten Thousand Five
         Hundred Only) refund to the petitioner in the interest of justice;

         (C) Grant such other and further reliefs as may be deemed just and proper
         in the interest of justice.”


4.       It is the case of the petitioner that, the petitioner had purchased
the franking stamp of Rs. 10,500/- from the State Bank of India,
Ashram Road Branch, Ahmedabad on or before 2023. That, as per the
government              notification   of     the         Deputy     Secretary       Revenue
Department, Gujarat passed on 06/04/2023, the amount of franking
stamp of Rs. 10,000/- is to be issued by the license holder. It is the
case of the petitioner that, the petitioner has also filed affidavit with
an application for refund of the amount of Rs.10,500/- for franking
stamp before the Superintendent of Stamps, Gandhinagar and also
filed an application dated 26.02.2024 under the Right to Information
Act, 2005 which was relied by the authority on 28.03.2024. That, as
per the Right to Information Act, 2005 the petitioner filed an appeal
against the information given by the authority and in the said appeal,
the authority had passed the order dated 23.05.2024 observing that
there was no information given regarding refund of the franking
stamp.

5.       Being aggrieved and dissatisfied with the inaction on the part of
the respondent authority, petitioner has preferred this petition.

6.       Heard Mr. D.A. Rathi, learned counsel appearing on behalf of


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        C/SCA/16053/2025                                                       JUDGMENT DATED: 07/04/2026




the petitioner and Ms. Dixa Pandya, learned Assistant Government
Pleader, appearing on behalf of the respondent No.1.

7.          Learned counsel Mr. Rathi has submitted that the inaction on
the part of the respondent authority is illegal, erroneous and unjust.
He has submitted that the petitioner is entitled to get refund of Rs.
10,500/- franking stamp purchased and as per the government
notification dated 06.04.2023, the license holder issued a franking
stamp of Rs. 10,000/- but, till date, no refund has been given to the
petitioner. Learned counsel Mr. Rathi has therefore, urged that the
present petition be allowed and the respondent authority be directed
to refund the amount of Rs. 10,500/- to the petitioner.

8.          I have heard the learned counsel appearing for the respective
parties and perused the material placed on record. Considering the
submissions canvassed by the learned counsel for the petitioner and
considering the government notification dated 06.04.2023 issued by
the Revenue Department, I am of the opinion that the petitioner is
entitled to get refund of Rs. 10,500/- paid by him towards purchase of
franking stamp.

9.          In the result, the present petition is allowed. The respondent
No.2 – the Superintendent of Stamp, Gandhinagar is hereby directed
to refund the amount of Rs. 10,500/- to the petitioner, within a period
of four weeks from today, failing which, the respondent shall be
liable to pay interest @ 6% till actual payment is made in favour of
the petitioner. Rule is made absolute. There shall be no order as to
costs.
            Direct service is permitted.

                                                                    (HEMANT M. PRACHCHHAK,J)
Dolly

Original copy of this order has been signed by the Hon'ble Judge.
Digitally signed by: DOLLYBEN CHETANBHAI VADUKAR(HC01392), PRIVATE SECRETARY, at High Court of Gujarat on 08/04/2026 17:19:02
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