Loss of Original e-SBTR Cannot Defeat Stamp Duty Refund

Judgment dated of the High Court of Bombay in Writ Petition No.5964 of 2019 of Anita Jayant Oswal  Vs.  Joint District Registrar and Collector of  Stamps Pune City, Pune and another with connected writ petition No.6199 of 2018

Refund of Stamp Duty paid through ESBTR (e-Secured Bank and Treasury Receipt).

The main question is whether the refund of stamp duty can be refused only because the original ESBTR is lost, when the claim is that it was not used for any document and the payment can be verified from the official records.

The Maharashtra e-payment Rules provide that the procedure for refund of stamp duty paid through an e-SBTR is the same as the procedure applicable to an impressed stamp under the Act. Therefore, payment through an ESBTR does not remove the requirement of verification. At the same time, the authorities cannot ignore the electronic records relating to the payment. The Government Reference Number, details available in the Virtual Treasury and other official records may help to establish whether the payment was made, whether the ESBTR was used for any instrument and whether a refund has been granted against it.

If the official records show that the payment was genuine, that the ESBTR was never used for any instrument and that no refund has been obtained against it, the absence of the original receipt cannot be a answer to the claim. The concern of the State about possible misuse can be dealt with by proper verification and suitable safeguards. The claim cannot be rejected by refusing to examine the records which are available.

When official records establish the genuineness of a transaction, the absence of an original receipt cannot, by itself, defeat a legitimate claim

Where official records establish that a payment was genuinely made, the e-SBTR was never utilized for any instrument, and no refund was claimed against it, the absence of the original receipt cannot by itself justify rejection of the claim. Authorities are obligated to verify available records and adopt appropriate safeguards rather than deny relief on technical grounds