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:

(A) The petitioner, who is a retired bank official, had on 10th November, 2014 entered into an Agreement to Purchase a flat in a building known as “ERA” with M/s. Vijaykamal Properties Private Limited (the Developer). The said agreement was duly registered on 19th November, 2014 with the Registrar of Assurances, stamp duty of Rs. 4,76,000/- was paid vide receipt number 7271 dated 19th