Bano Saiyed Parwaz vs Chief Controlling Revenue Authority 2024 INSC 443 – Maharashtra Stamp Act

Summary: Writ Petition for refund of Stamp Duty paid towards an un-executed conveyance deed dismissed by HC – Allowing appeal SC observed: When the State deals with a citizen it should not ordinarily rely on technicalities, even though such defences may be open to it-The case of the appellant is fit for refund of stamp duty in so far as it is settled law that the period of expiry of limitation prescribed under any law may bar the remedy but not the right and the appellant is held entitled to claim the refund of 10 stamp duty amount on the basis of the fact that the appellant has been pursuing her case as per remedies available to her in law and she should not be denied the said refund merely on technicalities as the case of the appellant is a just one wherein she had in bonafide paid the stamp duty for registration but fraud was played on her by the Vendor which led to the cancellation of the conveyance deed.

Maharashtra Stamp Act, 1958; Section 47- The evidence required and enquiry to be made in terms of Section 47 of the Act is a separate process altogether and apropos circumstances for refund under Section 47 (c) [1] & [5] of the Act, evidence is not required to be filed along with the application- either the online application or separately on the same day by way of hard copy. (Para 38)

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