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Learned counsel for the petitioner has relied upon a judgment reported in (2015) 16 SCC 31, The Committee-GFIL Vs. Libra Buildtech Private Ltd. & Ors. and has specifically read out paragraph 25 of it and submitted that when the lease deed itself had been rendered null and void because of the acquisition having been set aside, the Stamp Duty had to be returned.

Learned Standing Counsel and Sri Ramendra Pratap Singh, learned counsel for the Greater Noida, however, submitted that unless a case was covered under section 49 of the Indian Stamp Act, 1899, the question of return of Stamp Duty could not be considered at all.