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DELHI HIGH COURT
PRATHIBA M.SINGH
Ashish Luthra – Appellant
Versus
Government NCT of Delhi – Respondent
| Table of Content |
|---|
| 1. petition for refund of excess stamp duty. (Para 2 , 4 , 5 , 6 , 7) |
| 2. arguments regarding refund application. (Para 3 , 9) |
| 3. court's analysis on delay and entitlement. (Para 8 , 10 , 11 , 12 , 13 , 14) |
| 4. court ordered processing of refund application. (Para 15 , 16) |
JUDGMENT
Prathiba M. Singh, J. (Oral)--This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner - Mr. Ashish Luthra seeking directions against the Respondents, and challenging the order dated 22nd November, 2021 passed by the Respondents. By the said order passed in F.No.2(32)/stamp/cos/hq/2021/6600 the Petitioner's application seeking refund of the excessive amount of stamp duty received by the Respondents, has been dismissed. The said Stamp Duty was deposited by the Petitioner in respect of the Sale Deed bearing E-Certificate No. INDL64375864464131N and E-Certificate No. INDL64378587579778N dated 29th September, 2015 executed in the favour of the Petitioner.
3. The prayer sought in the present petition reads as under:
"In view of the above facts and circumstances, the Petitioner respectfully pray that this Hon'ble court be pleased to:
I. Issue a writ
The court ruled that the limitation period for refund applications under Section 45 of the Indian Stamp Act, 1899, can be condoned, especially when minimal delays exist, prioritizing effective justic....
The expiration of a limitation period may bar the remedy but not the right, ensuring that legitimate claims for refunds are not denied on technical grounds.
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.
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....
Limitation bars remedy but not right to refund of stamp duty paid under wrong head due to error.
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....
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