SC: Refund Of Stamp Duty Cannot Be Denied Of Ground That Application Was Made Before Execution Of Cancellation Deed | Maharashtra Stamp Deed

The Supreme Court in the case Bano Saiyed Parwaz vs. Chief Controlling Revenue Authority And Inspector General Ofregistration And Controller Of Stamps observed and has held that the refund of the stamp duty paid towards the unexecuted conveyance could not be denied on mere technicality that the application seeking refund of the stamp duty was preferred before the execution of the cancellation deed.

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The court in the case clarified that if the application seeking a refund was filed within six months of the date of payment of stamp duty, then the refund could not be denied to the applicant.

The bench comprising of Justice BR Gavai and Justice Prashant Kumar Mishra was hearing the present matter wherein the applicant had filed an application for the refund of the stamp duty under the Maharashtra Stamp Act, 1958 on the ground that the stamp duty paid towards the execution of the conveyance deed remains unexecuted, thus, the refund of the stamp duty was sought by the applicant.

The section48 of the Maharashtra Stamp Act, the application seeking a refund of the stamp duty needs to be preferred within six months which being from the date of the instrument.