Supreme Court of India
Mr. Rajeev Nohwar v. Chief Controlling Revenue Authority Maharashtra State, Pune and Others
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What the Court ordered
For the above reasons, we allow the appeal and set aside the impugned judgment and order of the learned Single Judge of the Bombay High Court dated 22 November 2018.
Judgment, page 19
From the headnote
Maharashtra Stamp Act, 1958 – ss. 47, 48, 49, 50, 52, 5 2A, 53(1A) – Stamp Duty – Refund of – The appellant boo ked a residential flat – He purchased e-SBTR stamp paper for a mount of Rs.8,44,500/- – Dispute arose with the builder – Ap pellant filed consumer complaint before the National Consumer Dis putes Redressal Commission (NCDRC) – Complaint was allowe d – The developer refunded the entire consideration – Appel lant claimed refund of stamp duty – The said claim was rejected b y the Deputy Inspector of Registration on the ground that the ap plication for refund was not made within six
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