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2026 High Court Latest Legal May 2026

Stamp Duty Refund & Condonation of Limitation

May 9, 2026 legaldeli

While purchasing electronic stamps, the petitioner committed error in selection of scheme code instead of purchasing non judicial stamps. As a result, the sale agreement could not be executed and registered in 2018.

By the order dated 17.12.2018, the application for stamp duty refund was rejected only on the ground that it was filed after eight months of purchase of electronic stamp duty.

Admittedly if the stamp duty is paid under a wrong or incorrect head i.e. “consolidated stamp duty and Superintendent of Stamps”, it cannot be equated to as the payment made for “non judicial stamps”.

On analysis of the Stamp Act, I find that there is no provision which excludes applicability of Section 5 of the Limitation Act, 1963 to the Stamp Act and more particularly under Section 48 of the said Act which provides for the time limit for making Application for refund of Stamp Duty.

Judgment dated 29.4.2026 of the High Court of Bombay in Writ Petition No.13113 of 2022 of Manjeet Singh Vs. The Chief Controller Revenue Authority and others

Arbitration of Promoter after Deemed Conveyance

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