Bombay High Court | Refund Of Stamp Duty Cannot Be Denied Solely On Limitation | Sections 47 & 48 Maharashtra Stamp Act
Safiya Malik The High Court of Bombay Single Bench of Justice Milind N. Jadhav held that the State cannot deny refund of stamp duty merely on the ground of limitation when the underlying transaction has failed due to reasons beyond the control of the parties. The Court quashed the order of the Inspector General of Registration and Controller of Stamps, Pune, which had rejected an application for refund of ₹1,17,08,200/– pai...