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N. J. JAMADAR
Satish Buba Shetty – Appellant
Versus
Inspector General of Registration and Collector of Stamps – Respondent
JUDGMENT :
N.J. JAMADAR, J.
1. Rule. Rule made returnable forthwith. With the consent of the parties, heard finally at the stage of admission.
2. By this petition under Article 227 of the Constitution of India, the petitioner assails the legality, propriety and correctness of an order dated 9th February, 2022 passed by the Chief Controlling Revenue Authority, Maharashtra State, Pune in Appeal No. 111 of 2021 whereby the Chief Controlling Revenue Authority was persuaded to dismiss the appeal under section 53(1A) of the Maharashtra Stamp Act, 1958 (Stamp Act, 1958) by affirming the order dated 27th April, 2021 passed by the Collector of Stamps, Borivali declining refund of the stamp duty under section 48 of the Stamp Act, 1958.
3. Shorn of superfluities, the background facts can be stated in brief as under:
The court established the principle that compelling compliance with impossible conditions, and prejudicing a party due to judicial delay, would be unjust and unconscionable.
Limitation bars remedy but not right to refund of stamp duty paid under wrong head due to error.
Limitation under Stamp Act Section 48(3) bars refund remedy but not right to recover erroneously paid duty under wrong head; delay condonable on health grounds to prevent unjust state enrichment.
The right to claim a refund of stamp duty is governed by statutory provisions, and failure to comply with the prescribed limitation period without sufficient justification precludes the possibility o....
The court established that the right to claim a refund of stamp duty is not extinguished by the expiration of the statutory limitation period, emphasizing the need for a merits-based evaluation.
Refund of Stamp Duty – Denying a legitimate refund solely on technical grounds of limitation, fails to strike equitable balance ordinarily expected in fiscal or quasi-judicial determinations.
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