Section 48 in The Indian Stamp Act, 1899
48. Recovery of duties and penalties.
- All duties, penalties and other sums required to be paid under
executed and stamp is used for its execution, refund of stamp
duty is admissible under Section 47(c)(5) of the Stamp Act.
20) Under ... stamp duty is rejected on the ground that stamp duty is not
paid under Article 25 of Schedule I of the Stamp Act and that
Section 48 in Kerala Stamp Act, 1959
48. Application for relief under section 47 when to be made.
- The application for relief under section ... months of the date of the instrument; (2) in the case of stamped paper on which no instrument has been executed
State, stamp duty would be payable.
10. As regards time for stamping the instrument, Section 17 of
the Stamp Act deals with the time ... fact that to begin with, the very
charge of stamp duty under the Stamp Act is on instruments listed in
Schedule I to the Stamp
Act, 1959, which deals with allowance for spoiled
stamps, and Section 48 of the Kerala Stamp Act, 1959, which enables
filing of an application ... facts, make allowance for impressed
stamps [or e-stamps] spoiled in the cases hereinafter mentioned,
namely:
(a) the stamp on any paper inadvertently and undersignedly
State is duty bound to
refund the stamp duty under Section 52 of the Maharashtra Stamp
Act. Ms. Walimbe, learned counsel for Petitioner relies upon ... Stamps and Controller of Stamps (supra) has
while considering a case involving refund of stamp duty and
interpreting Section 48 of the Maharashtra Stamp Act
application and appeal for refund of stamp duty under sections 47 and 48
of the Maharashtra Stamp Act, 1958 (the " Stamp Act ... definition of Conveyance indicates that for the
purposes of stamp duty under the Stamp Act , it covers an agreement for sale
of immovable property
State is duty bound to
refund the stamp duty under Section 52 of the Maharashtra Stamp
Act. Ms. Walimbe, learned counsel for Petitioner relies upon ... Stamps and Controller of Stamps (supra) has
while considering a case involving refund of stamp duty and
interpreting Section 48 of the Maharashtra Stamp Act
whereby refund of Rs.19,725/- being the
stamp duty under the Bombay Stamp Act, 1958 (the Stamp Act )
paid by the Petitioners is denied ... refund
of the stamp duty is within the time specified in first proviso to
Section 48 of the Bombay Stamp Act as it existed
Section 48 in The Maharashtra Stamp Act, 1958
48. Application for relief under section 47 when to be made.
- The application for relief under section ... Amendment) Act 16 of 1995, Section 2, (w.e.f. 1-9-1995.] where an Agreement to sell immovable property, on which stamp duty