The eight-year refund rule

The State relied on Rule 218 of the U.P. Stamp Rules, 1942, as amended. The rule was understood to bar refund after eight years for physical non-judicial stamp papers. The stamp authorities considered the application to be out of time. They also relied on a notification and its stated deadline. The Supreme Court recorded the State’s explanation for refusing the application. It nevertheless directed refund in this case. The order was tailored to the particular history before the Court. It should not be read as rewriting the stamp rules generally. (Dharmendra Sharma v. M. Arunmozhi & Anr. | 2026 INSC 10)