This is an application under Article 226 of the Constitu­tion of India for issue of an appropriate writ or order quas­hing the order dated 5.2.86 and other subsequent orders refu­sing to supply judicial stamps (Court-fees) to the petitioner. 2. The case of the petitioner is that the petitioner is an advocate. He required judicial stamps (Court-fees) for Rs. 1,14,660.25 for use of the same in a proceeding for succession certificate. On 20.11.85, Le deposited a sum of Rs. 1,14,660.25 in the State Bank of India, Agartala Branch under a treasury challan. On 21.11.85, the petitioner handed over the challan to the Treasury Offi­cer (II), Agartala, who was authorised officer to supply the stamps. On 23.11.85, in the morning, it was detected by the petitio­ner that due to bonafide mistake instead of writing the words "Judicial-stamps" in the appropriate column of the challan, the "Non-judicial stamps" were written. It was brought to the notice of the Treasury Officer at once with a request to permit the petitioner to rectify the defect. The Treasury Officer expre­ssed his inability to help the petitioner in the matter. There­fore, the petitioner submitted an application to the Collector (respondent No. 2) on 25.11.86 (24.11.85 being holiday) reques­ting him for allowing the petitioner to draw judicial-stamps by stating the facts and circumstances aforesaid. The Collec­tor, on 27.11.85, informed the petitioner that the matter will be referred to the Finance Department. Ultimately the prayer was refused under letter dated 5.2.86 of the Collector. Sub­sequent representations were also rejected. The non-judicial stamps for Rs. 1,14,660.25 are lying in the custody of the Treasury Officer till date. 3. Thereafter, the petitioner filed the present writ petition. Pending hearing of the writ petition, the Revenue Commissio­ner heard the petitioner in pursuance of the order dated 2.6.86 passed by this Court. The operative portion of the order of the Revenue Commissioner dated 4.6.86 OILS : "However, it is possible to take a charitable view of this legislative omission and to seek to supply a possi­ble solution consistent with the general framework of the Act. Such a solution can best emerge from the High Court before whom Shri Sen Gupta's petition presently is. The exercise of filling the legislative vacuum cannot be undertaken by administrative authority such as the Chief Controlling Revenue Authority." 4. Mr. Such a solution can best emerge from the High Court before whom Shri Sen Gupta's petition presently is. The exercise of filling the legislative vacuum cannot be undertaken by administrative authority such as the Chief Controlling Revenue Authority." 4. Mr. Sengupta has submitted that a hardship has been -caused by the orders refusing to allow him to correct the Trea­sury challan and to draw the judicial stamps from the treasury. Mr. A. Chakraborty, learned counsel for the State, has not disputed the facts of the case. He however has submitted that the petitioner has to the an application under Section 54 of the Stamp Act. 5. Section 54 of the Stamp Act provides; "Allowance for stun required for Use.-When any persons is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money; deducting ten naye paise for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and pro­ving to the Collector's satisfaction- (a) that such stamp or stamps were purchased by such person with a bonafide intention to use them; and (b) that he has paid the full price thereof; and (c) that they were so purchased within the period of six months next preceding the date on which they were so delivered : Provided that, where the person is a vendor of stamps., the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any SMC/I deduction as aforesaid." (Emphasis Supplied) One of the requirements under section 54 is that the petitio­ner must possess the stamps. In the present case, the petitioner is not possessed of the stamps. The stamps are in the custody of the Treasury Officer. Therefore, the provisions of section 54 is not attracted. However, the proviso to section 54 shows that in respect of a licensed vendor, upon delivering up the stamp/stamps to be cancelled, the Collector may make the repayment of the sum actually paid by the vendor without any deduction. 6. Where a transaction is embodied in a written instru­ment which, by mistake, does not express the true agreement or intention of the parties, the remedy by way of rectification-may be available. 6. Where a transaction is embodied in a written instru­ment which, by mistake, does not express the true agreement or intention of the parties, the remedy by way of rectification-may be available. The general rule is that there cannot be rectification of any instrument if the mistake is merely unilateral. To this principle there mast be exception on the ground of hardship. We have cone arose Acts providing for setting aside an order on the ground of hardship. For example, section 81 of the Assam Land & Revenue Regulation, 1886 provides that the Board may, on application made to them at any time within one year of a site becoming final under section 80, set the sale aside on the ground of hardship or injustice. 7. The next question which arises for consideration is whe­ther the present case can be an exception to the general rule aforesaid. The stamps are saleable. Under Section 74 of the Stamp Act, the State Government may make rules for regula­ting the supply and sale of stamps and stamped papers, the persons by whom alone such sale is to be conducted, and the duties and remuneration of such persons. Under section 34 of the Court-fees Act, the appropriate Government may make si­milar rules for regulating the sale of the Court-fees stamps, etc. In the present case, the petitioner intended to purchase non-judicial stamps (Court-fees). However, while writing in the, Treasury Challan he has written "non-judicial stamps" in place of writing 'judicial stamps' In consequence of it the petitioner has been refused to supply with Court-fees and the Treasury Officer is keeping the non-judicial stamps till date for supply to the petitioner. 8. In course of the hearing of the petitioner, at last the learned counsel on both sides have submitted that there is no provision under the Indian Stamp Act or Court-fees Act or Rules under which the prayer of the petitioner to correct the mis­take for supplying him with the stamps. The treasury challan is a document by which the petitioner intended to purchase the stamps showing the value of the stamps in money. There­fore, the treasury challan is an instrument for the purchase of the stamp or stamps. 9. The conduct of the petitioner shows that he has writ­ten in the challan the words "Non-judicial stamps" through bonafide mistake. He has come with a clean hand. There­fore, the treasury challan is an instrument for the purchase of the stamp or stamps. 9. The conduct of the petitioner shows that he has writ­ten in the challan the words "Non-judicial stamps" through bonafide mistake. He has come with a clean hand. There was a mistake in framing the instrument (challan). The intention was to purchase judicial stamps (Court-fees). If the prayer is-not granted, a great hardship will be caused to the petitioner. In this view of the matter, we are of the view that the pre­sent case is an exception, on the ground of hardship, to the general rule that there cannot be rectification of any instrument if the mistake is merely unilateral. 10. For the foregoing reasons, it is ordered and directed that wherever the words "Non-judicial stamps" are written in the Treasury challan or challans, or in other books of account or relevant registers, they are to be read as "Judicial stamps". The Collector may, in the light of the provision of section 54 of the Stamp Act, cancel the stamps which are now lying with the Treasury Officer (II), Agartala, if those stamps cannot be sold under the Stamps Act. The Collector shall supply the Judicial stamps to the petitioner or may make repayment to the petitioner of the sum actually paid. A copy of this order shall be sent by the Collector to all the concerned authorities including the State Bank of India, Agartala Branch, for nece­ssary corrections. With the above observations and directions, the petition is-allowed and disposed of.