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Nirmala Manherlal Shah vs State Of Maharashtra And Ors. on 3 May, 2005

Next reliance was placed on the judgment of the learned Division Bench of this Court in Nirmala Manherlal Shah v. State of Maharashtra and Ors. to which one of us (Rebello, J.) was party. In that case, the agreement was entered into on 19-7-1980. The agreement was lodged with the Collector for an endorsement whether the document was properly stamped by paying the fees. The petitioner received the demand notice by hand delivery informing that the agreement submitted was impounded under Section 32 of the Bombay Stamp Act, 1958 and was called upon to pay the amount as demanded. The case of the petitioner was that the demand was illegal as the amendment by way of explanation to the Bombay Stamp Act came into force on 9-12-1985 and the agreement was entered into on 19-7-1980. The amount was however, paid under protest. Thereafter the petitioner prays for the refund of the amount with interest at the rate of 12% p.a. The questions formulated by this Court were as under:
Bombay High Court Cites 18 - Cited by 2 - F I Rebello - Full Document
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