Supreme Court of India
Bano Saiyed Parwaz v. Chief Controlling Revenue Authority and Inspector General of Registration and Controller of Stamps & Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the foregoing reasons, the appeal is allowed, and we set aside the impugned order dated 02.08.2019 as well as orders of respondent nos.1 and 2 dated 09.06.2015 and 25.02.2016 and direct the State to refund the said stamp duty amount of Rs. 25,34,400/- deposited by the appellant.
Judgment, page 9
From the headnote
Issue for Consideration The High Court dismissed the appellant’s demand for refund of Stamp Duty paid towards an un-executed conveyance deed. Headnotes† Maharashtra Stamp Act, 1958 – s.47 and s.48 – Bombay Stamp Rules, 1939 – Rules 21 and 22A – Stamp Duty – Refund of – Appellant agreed to purchase a property from vendor – To that effect, a deed of conveyance was prepared and it was sent for payment of stamp duty, which was assessed at Rs.25,34,350/- – Accordingly, the appellant paid this sum and purchased the stamp duty on 13.05.2014 – However, the said conveyance deed was not lodged for
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