JUDGMENT : Ritu Bahri, C.J. Heard learned counsels for the parties at length. 2. A perusal of the order dated 14.09.2015, passed by the learned Single Judge, shows that the learned Single Judge had examined the Annexure No.5, dated 02.03.2007, wherein, it had been observed that the stamp duty shall be recovered on the sale certificate subject to the final decision of the writ petition before the Hon’ble Supreme Court. 3. This Court has again perused the Annexure No.5, at page no.33, of the paper book where the observations made by the learned Single Bench is also reflected in the order Annexure No.5. Once the Department themselves has admitted that they have accepted the stamp duty subject to the final decision of the Hon’ble Supreme Court, and the Supreme Court decision has now come that only 2% stamp duty can be recovered, respondents-State will refund the amount accepted beyond 2%. 4. In the counter affidavit filed, by the State, at page no.73, it is mentioned that the appellant-State has deposited the draft of 7.4%, and the number of draft has also given along with the cost amount of Rs.208350/-, which is reproduced as under:- 5. Since this amount has already been deposited, no ground is made out to interfere in the judgment of the learned Single Judge. The special appeal is dismissed. The State shall refund the excess stamp duty to the respondent petitioner.