JUDGMENT 1. - This writ petition has been filed against the order of the Board of Revenue for refund of र 61,355/- after deducting the sum of र 175/- towards stamp duty. 2. The facts of the case are that a lease deed was executed by the Rajasthan State Industrial Development and Investment Corporation on 23rd April 1990 in respect of Plot No. E-413 and E-414 in favour of the petitioner. The Sub-Registrar impounded the original document which were submitted for registration and the case was forwarded to the Additional Registrar (Stamps). The Additional Registrar (Stamps) held that a sum of र 63,815/- is payable by the petitioner. Ultimately, the matter was challenged before the Board of Revenue by way of revision and it was held that the excess amount as ordered by the Additional Collector, Stamps is not payable and, therefore, it was directed that the amount of र 175/- only may be recovered from the petitioner, apart from the registration charges payable as per rules and on payment of the amount the documents may be registered and returned to the petitioner. In the meantime, the petitioner had deposited the stamp duty of र 61,355/- and now this writ petition has been filed that the said amount may be refunded. 3. The submission of the learned counsel for the petitioner is that the petitioner has to deposit the stampt duty under compelling and coercive circumstances as the security of the bank guarantee was not accepted and the Rajasthan Financial Corporation refused to disburse the sanctioned loan unless the lease deed is executed and the said stamps were purchased and used under protest by the petitioner as helpless person. It is submitted that in accordance with the provisions of Section 72, the amount has been paid under coercive circumstances, the said amount is liable to be refunded. 4. We have considered over the matter. There is no provisions in the Indian Stamp Act, 1899, as adapted in the State of Rajasthan for refund of the stamp duty which has already been paid and utilised while executing a lease deed. The refund which is permissible is in respect of spoiled stamps and stamps which have not been used and, therefore, so far as provisions of stamps Act are concerned, the petitioner is not entitled to any relief. The refund which is permissible is in respect of spoiled stamps and stamps which have not been used and, therefore, so far as provisions of stamps Act are concerned, the petitioner is not entitled to any relief. The contention which has been raised on the basis of the provisions of Section 72 of the Indian Contract Act, 1872 involves a question of fact as to whether the stamp duty was paid under coercion. This court under Article 226 of the Constitution of India cannot examine or decide as to whether the amount has been paid under coercion or not. The various authorities which have been relied upon with regard to the realisation of the tax amount which was paid under mistake of law has no relevancy to the facts of the present case, because the basic grievance of the petitioner is that the amount was not paid under mistake of law, but under coercion. 5. In the facts and circumstances of the case, there is no force in this writ petition and the same is dismissed summarily.Petition dismissed. *******