JUDGEMENT :

1. By this petition filed under Article 227 of the Constitution of India Petitioner seeks to challenge orders dated 12th December, 2019 (Ex-E) and order dated 18th June, 2020 (Ex-H) passed by the Respondent No.2-Chief Controlling Revenue Authority (CCRA) rejecting/dismissing Petitioner’s application and appeal for refund of stamp duty under sections 47 and 48 of the Maharashtra Stamp Act, 1958 (the “Stamp Act”).

2. The brief facts leading upto the petition are as under :-

On 29th September, 2014 an instrument entitled “agreement for sale” was entered into in respect of the property being non-agricultural land, survey No.44/2 ad-measuring 21646 sq. meters situate in the limits of Nashik Municipal Corporation at mouje Anandvalli (the “said property”) between the Petitioner and Mohammed Bhauddin Khatib and 15 others (the “Khatib family”) pursuant to which the Khatib family would sell and Petitioner would purchase the said property for a total consideration of Rs.51,51,50,000/- out of which Petitioner had paid an amount of Rs.1,51,50,000/- and upon the payment of the entir