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Ravindra Champalal Khivsara vs The State Of Maharashtra And Others on 3 January, 2022 cites

Sanman Trade Impex Pvt. Ltd. vs State Of Maharashtra And Ors. on 23 August, 2004

20. Learned counsel Shri Kulkarni further submitted that his case also falls within the scope of Section 48(3) of the Maharashtra Stamp Act. In terms of Section 48(3), in any other case, refund can be claimed within six months from the date of purchase of stamp. In the case at hand, the date of purchase of stamp is 28 th April, 2015, and refund is claimed on 6th February, 2018. This provision also does not come to the aid of the petitioner. In either case, claim of refund is barred by limitation. No provision is brought to the notice of this Court indicating that refund can be claimed even after prescribed period of limitation by condoning delay. In the case of Sanman Trade Impex Pvt.Ltd. vs.State of Maharashtra (supra) and M/s S.K. Realtors (supra), the claim was made within the prescribed period of limitation. Therefore, these authorities do not help the petitioner.
Bombay High Court Cites 7 - Cited by 4 - R M Khandeparkar - Full Document

Mig (Bandra) Realtors And Builders ... vs The Honble Controlling Revenue ... on 21 August, 2019

20. Learned counsel Shri Kulkarni further submitted that his case also falls within the scope of Section 48(3) of the Maharashtra Stamp Act. In terms of Section 48(3), in any other case, refund can be claimed within six months from the date of purchase of stamp. In the case at hand, the date of purchase of stamp is 28 th April, 2015, and refund is claimed on 6th February, 2018. This provision also does not come to the aid of the petitioner. In either case, claim of refund is barred by limitation. No provision is brought to the notice of this Court indicating that refund can be claimed even after prescribed period of limitation by condoning delay. In the case of Sanman Trade Impex Pvt.Ltd. vs.State of Maharashtra (supra) and M/s S.K. Realtors (supra), the claim was made within the prescribed period of limitation. Therefore, these authorities do not help the petitioner.
Bombay High Court Cites 1 - Cited by 3 - A Kureshi - Full Document
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