Maharashtra Stamp Act, 1958 – Sections Section 47(c)(1) and 47(c)(5) and 48 – Bombay Stamp Rules, 1939 – Rules 21 and 22A – Refund of stamp duty paid for an un-executed conveyance deed – The High Court upheld the respondents’ decision, but the Supreme Court allowed the appeal and set aside the impugned order and orders of the respondents – The court held that the case of the appellant was fit for refund of the stamp duty paid, as the appellant was a bonafide purchaser who had paid the stamp duty in good faith but was a victim of fraud played by the vendor – The court also referred to the judgment in Committee-GFIL v. Libra Buildtech Private Limited & Ors., which stated that when the State deals with a citizen, it should not rely on technicalities, and the expiry of the period of limitation prescribed under any law may bar the remedy but not the right.
(2024) INSC 443 SUPREME COURT OF INDIA DIVISION BENCH BANO SAIYED PARWAZ — Appellant Vs. CHIEF CONTROLLING REVENUE AUTHORITY AND INSPECTOR GENERAL OF REGISTRATION AND CONTROLLER OF STAMPS AND OTHERS…