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JAISHREE THAKUR
ASF Insignia SEZ Pvt. Ltd. – Appellant
Versus
State of Haryana – Respondent
JAISHREE THAKUR. J.
1. The present writ petition has been filed under Article 226/227 of the Constitution of India seeking a writ in the nature of mandamus to be issued for refund of the stamp duty paid on the lease deed.
2. In brief the facts as can be discerned are that the land in question belongs to the petitioner M/s ASF Insignia SEZ Private Limited and is situated in the Special Economic Zone and is therefore exempted from stamp duty. Tata Consultancy Services (“TCS” for short), respondent No.7 herein, took the land from the petitioner-M/s ASF Insignia SEZ Private Limited, under lease. Although the land is exempted from stamp duty, the respondent State emphasized that the procedure for getting the lease deed registered, is to pay the stamp duty in the first instance and then get the said amount refunded. TCS, the lessee, paid the stamp duty amounting to Rs.2,08,02,845/- to get the lease deed registered. As per Clause 6 in the lease deed, it was specified that in case the stamp duty is not refunded by the State to the lessee for whatsoever reason, despite the land being exempt from payment of stamp duty, then the applicable stamp duty shall be refunded by the lessor i.e. the pet
The main legal point established in the judgment is that instruments executed for the purpose of carrying out the purposes of the Special Economic Zones are exempt from payment of stamp duty, and any....
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 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....
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.
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.
The main legal point established in the judgment is that the provisions of the Indian Stamp Act, 1899, should be interpreted in a manner that upholds equity and fairness, and that the application of ....
The correction deed executed due to clerical error should not be treated as a new instrument requiring full stamp duty, but rather charged minimal duty to complete the transaction.
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....
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