JUDGMENT :

1. By the present Writ Petition, Petitioner has prayed for the following reliefs :-

“a) that this Hon’ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari under Article 226 of the Constitution of India, calling for the records pertaining to the Impugned Judgment dated 01st September, 2016 passed by the Respondent No.2 in Case No. 61/2012, inter alia, rejecting the Petitioner’s claim of refund of stamp duty of Rs.3,23,75,615/-, and after going into the validity and legality thereof to quash and set aside the same;

b) that this Honorable Court be pleased to issue writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India, directing the Respondents to refund to the Petitioner, stamp duty of Rs.3,23,75,615/- along with interest at the rate of 15% p.a. thereon from 27th April, 2011 till payment and/or realization.”

2. Petition takes exception to the order dated 01.09.2016 passed by Respondent No.2 – Chief Controlling Revenue Authority and Registrar General of Stamps, Maharashtra rejecting Petitioner's case for refund of stamp duty amount of Rs.3,23,75,615