excess stamp duty, reads as follows :
"Where, in the opinion of the Chief Controlling Revenue Authority, stamp duty in excess of that which ... refund of the excess stamp duty has been made by the party, as to whether stamp duty in excess has been charged and paid either
petitioners have impliedly
accepted the stamp duty determined by the impugned
orders and the stamp duty has been paid without any
objection.
Page ... initially paid
stamp duty at the rate of Rs.77,500/-. He later paid
the difference in stamp duty of Rs.60,391/- when
called
stamp duty, instead the petitioner
pays Rs.74,01,500/- as stamp duty. This was in excess of
what was to be paid. The petitioner ... since the stamp duty has
been paid once over again, such stamp duty will
have to be considered as a stamp duty which had
been
stamp duty is required and only 1% registration
charges ought to be paid. Hence, seeks for a direction to refund the stamp duty
and excess ... stamp duty is required and only 1% registration
charges ought to be paid. Hence, seeks for a direction to refund the stamp duty
and excess
stamp duty is required and only 1% registration
charges ought to be paid. Hence, seeks for a direction to refund the stamp duty
and excess ... stamp duty is required and only 1% registration
charges ought to be paid. Hence, seeks for a direction to refund the stamp duty
and excess
under Section 45(2) ,
refund of stamp duty allowed is in respect of stamp duty charged in
excess of that which is legally chargeable ... claim on the ground the Stamp Act
has no provision to refund of the excess Stamp
duty paid, is unfair, arbitrary, illegal and contrary
rejected by the Collector of Stamps holding that Petitioner ought to have
approached for refund of excess stamp duty within a period of 6 months ... application of wrong Article of the Stamp Act, etc resulting in
payment of excess stamp duty. In such cases, the person making payment of
stamp
rejected by the Collector of Stamps holding that Petitioner ought to have
approached for refund of excess stamp duty within a period of 6 months ... application of wrong Article of the Stamp Act, etc resulting in
payment of excess stamp duty. In such cases, the person making payment of
stamp
stamp duty could have been exercised. Mr. Dave
submitted that since the respondent has no authority to retain the
stamp duty paid in excess ... petitioner was under bonafide impression that the stamp duty
paid by him was correct stamp duty but when he approached his Tax
Consultant Shri
under Section 44 of The
Bombay Stamp Act, 1958 for refund of excess payment of stamp duty
under Section ... Thereafter, the notice for deficit stamp duty was issued under
Section 3(4) of the Act and deficit stamp duty
