Supreme Court of India
Harshit Harish Jain & Anr. v. The State of Maharashtra & Ors.
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What the Court ordered
We hold that the Appellants’ claim for refund falls under the un-amended proviso to Section 48(1) of the Maharashtra Stamp Act, 1958.
Judgment, page 13
From the headnote
Issue for Consideration Whether the amended six-month limitation, introduced by the 24.04.2015 amendment to Section 48(1) of the Maharashtra Stamp Act, 1958 governs the Appellants’ claim for stamp duty refund, particularly when the Cancellation Deed was executed prior to the amendment but registered thereafter. Headnotes† Maharashtra Stamp Act, 1958 – s.48(1) – Amendment thereto, curtailed the time limit for seeking refund of stamp duty on a registered cancellation deed from two years to six months (from the date of registration of the deed) – Appellants executed Cancellation Deed on
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