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
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
Annexure P/1) giving
reference of Section 40 of the Indian Stamp Act, 1899 (hereinafter
referred to as the 'Act, 1899') and also ... dealing with the provisions of Section 48-B of Stamp Act,
1899 has observed as under:-
"18. Section 48-B is a provision applicable
purchase
of the stamp in relation to the spoiled stamp papers, would be
entitled to claim refund of the stamp duty, albeit, subject to other ... being the amount
of stamp duty refundable under sections 47 and 48
of the Bombay Stamp Act, 1958 along with interest
at 6% per annum
instant case, the authorities had collected
the stamp duty under the Stamp Act but
when the Petitioner approached for refund
of the same, the claim ... rejected on the ground that refund of stamp
duty falls beyond the scope of the said
Stamp Act which is quite untenable.
16. Learned counsel
petitioner is not even duly stamped in accordance
with the provisions of the Indian Stamp Act, 1899 (hereinafter "the Act ... read with Article 48 of Schedule 1 A of the Indian Stamp
Act, 1899 , cannot be read as evidence for the purpose of adjudication
such instrument shall in addition to the stamps, if any,
already affixed thereto, be stamped with the stamps necessary for
the payment of the amount ... referred to the Collector of Stamp, as there was deficiency
of stamp duty. Thereafter, the Collector of Stamp issued a notice to
respondent
made under this Act, the registering officer appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the said Act, immediately after presentation ... market value of the land for the purpose of stamp duty payable under the Stamp Act .
6. ..
7. In view of the aforesaid, this Court
petitioner under Section 56 (1-A)of the Indian Stamp Act, 1899 . He has also challenged the consequential orders wherein recovery citation dated ... Stamp Commissioner / Collector Stamp Duty issued notice to the petitioner after registering a case on the ground that the petitioner had not paid adequate stamp
