V. GOPALA GOWDA, J. ( 1 ) IT is a peculiar case in which the petitioners have sought refund of stamp duty and registration fee after registering the sale deeds in respect of the property purchased by them. ( 2 ) THE petitioners purchased lands bearing Sy. Nos. 46/b and 47/1 of Huliyar Village in Tumkur District. The sale deeds had been got registered after paying the requisite stamp duty and registration fee as prescribed in the Karnataka Stamp Act. Thereafter the petitioners claimed refund of the stamp duty and registration fee on the ground that since they purchased the properties for the construction of cinema theatre, the stamp duty and registration fee are exempted under Government Orders dated 3-6-1994 and Official Memorandum dated 10-12-1997. By the impugned endorsement at Annexure-J, dated 22-10-1998 the petitioners had been informed that since the deeds presented by them had already been registered, the stamp duty and registration fee claimed by them cannot be refunded. Seeking to set aside the said endorsement and to direct the respondents to refund the aforesaid amounts, the petitioners have filed these writ petitions. ( 3 ) IN paragraph 2 of the counter filed on behalf of the respondents it is stated that I he petitioners have not stated anywhere in the sale deeds that they have purchased the properties in question for the construction ot cinema theatre and therefore exemption claimed by the petitioner has not been extended It is aiso stated that there is no provision in the Karnataka Stamp Act to refund the amounts in respect of registered documents. ( 4 ) THE sale deeds had been registered by the petitioner in the year 1996. At that time the Government Order and the Official Memorandum under which they are claiming exemption of stamp duty and registration fee, were very much in force. In spite of that the petitioners have not availed of the same benefit. They have not mentioned in the sale deeds that they had purchased the properties for the purpose of constructing cinema theatres. The exemption now claimed by the petitioners ought to have been claimed before purchasing the stamp paper and paying the registration fee. Having completed the registration by paying the requisite stamp duty and registration fee prescribed under the Act, it is not open for the pel itioners to seek refund of the same. The exemption now claimed by the petitioners ought to have been claimed before purchasing the stamp paper and paying the registration fee. Having completed the registration by paying the requisite stamp duty and registration fee prescribed under the Act, it is not open for the pel itioners to seek refund of the same. Under the Act, if the stamp purchased is not used within a specified period, the purchaser can claim refund in accordance with the procedure contemplated. There is no provision for claiming refund of the stamp duty in respect of the used stamp paper or registration fee. Instead of availing the benefit of exemption at the right time, the claim for refund is put forth after a lapse of two and half years after completion of registration of the deeds. The attempt of petitioners is nothing but allowing the train arrived at the station and thereafter seeking to travel in the missed train. Even otherwise also, exemption is not provided under the Act or the rules framed thereunder in respect of the deeds relating to purchase of properties for the construction of cinema theatres. Viewed from any angle, the petitioners are not entitled to the reliefs sought for in these writ petitions. ( 5 ) WRIT petitions are dismissed. --- *** --- .