Stamp duty paid in 2013 – Refund application made in 2019 – period of limitation – Section 48 of the Maharashtra Stamp Act

Petitioners paid stamp duty of Rs.1,05,07,030/- on 4.9.2013 for execution of six sale deeds.   However, the sale-deeds could not be registered for the reasons mentioned in para 7 of the judgment.

In July 2019, the petitioners filed six applications for refund of stamp duty paid for six sale deeds.

However, by the Orders dated 31.12.2019 the refund applications were rejected by the Deputy Inspector General of Registration and Deputy Collector of Stamps on the ground that they were made beyond the prescribed period of limitation of six months as provided in Section 48(3) of the Maharashtra Stamp Act, 1958.

This was confirmed by the Orders dated 13.9.2022 passed by the Inspector General of Registration and Controller of Stamps, Maharashtra.

The authorities treated the case of the petitioner under Clause (b) of Section 47 of the Stamp Act, since the refund applications were neither signed by any of the parties nor executed.

HELD that the petitioner has not made out the case for refund of stamp duty and even the contention of unjust enrichment was not accepted as it would enable the parties to claim refund after infinite time.

Judgment dated 21.9.2023 in Writ Petition No.15681 of 2022 – Vilas Eknath Nandgude Vs. The State of Maharashtra and others with connected matters