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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
SOMASEKHAR SUNDARESAN
Suresh Ramchandra Sancheti – Appellant
Versus
State of Maharashtra – Respondent
JUDGMENT :
SOMASEKHAR SUNDARESAN, J.
Context and Factual Background:
1. Whether the extraordinary writ jurisdiction can be invoked to seek a direction of a refund of stamp duty paid with the intention of being impressed on an instrument that was never executed, is the question that has arisen in this Writ Petition.
2. The facts of the case fall in a very narrow compass. The Petitioner No. 1, Suresh Ratanchand Sancheti (“Suresh”) is the designated guardian of his wife, Petitioner No. 2, Sunita Suresh Sancheti (“Sunita”). Suresh was appointed as the legal guardian of Sunita in 2019 pursuant to a guardianship petition filed in connection with Sunita having suffered a 100% locomotor and mental disability arising out of an aneurysmal stroke suffered in 2017.
3. Suresh finalised an agreement for sale with his neighbour for purchase of a flat in the same building, sometime in July 2019. Towards this end, an amount of Rs. 10.80 lakh was paid into the treasury for the purchase of stamp on July 6, 2019 and he was issued a challan and certificate confirming receipt of the amount paid on a consideration amount of Rs. 1.80 crores. The same challan also confirms receipt of registration fee of Rs. 30,
The court may exercise extraordinary jurisdiction to grant refunds of stamp duty on unexecuted instruments, prioritizing equitable outcomes over procedural strictures.
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 main legal point established in the judgment is that the petitioner is entitled to a refund of the stamp duty amount under the Maharashtra Stamp Act, 1958, despite the initial document being unex....
Refund of stamp duty cannot be declined where applicant has purchased stamp certificate by paying full consideration for bonafide purpose.
Allowance for spoiled stamps – As per tenor of instrument, hence there was no unjust enrichment of State because stamp duty paid to it was as per provisions of Stamp Act. No doubt, Stamp Act provides....
The provisions of Section 54(c) of the Indian Stamp Act, 1899, are unconstitutional as they impose an arbitrary limitation on refunds for unused stamp papers, violating Article 14 of the Constitution....
A claim for refund of excess stamp duty is unsustainable if filed beyond the prescribed limitation period and based on voluntary payment without evidence of overcharging.
Failure to comply with registration provisions negates entitlement to refund of stamp duty, as execution of the document fulfills the payment's purpose under the Indian Stamp Act, 1899.
Refund of stamp duty is not permissible when the duty has been utilized for a document that was executed but refused registration due to non-compliance with legal provisions.
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