Delhi Govt. vide order dated 4th October, 2011 decentralized the work relating to allowing of refund of e-stamps under the provisions of Indian Stamp Act, 1899.
SDMs of their respective divisions are competent to allow refund of e-stamps.
Return application of e-stamp of the denomination up to Rs. 1 Lac may be made to the respective SDM with an application in prescribed format [Application format] with following documents:
(i) Affidavit [See prescribed format]
(ii) Indemnity Bond [See prescribed format]
(iii) ID Proof of the Applicant
(iv) Residence Proof of the Applicant.
In case Refund is of more than Rs. 5,000/- the applicant is required to affix a revenue stamp of Rs. 1/- and make his signature on the same.
The Application however should be made within a period of six months of purchase as per Section 54 of Indian Stamp Act, 1899