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JAISHREE THAKUR
Virat Special Steels Pvt. Ltd. – Appellant
Versus
State of Haryana – Respondent
| Table of Content |
|---|
| 1. claim for refund due to software error. (Para 2) |
| 2. contentions regarding erroneous deduction and partial refund. (Para 3 , 4) |
| 3. dispute over software malfunction and evidentiary burden. (Para 6 , 7) |
| 4. legal grounds for refund under article 265 violations. (Para 8 , 9) |
| 5. applicability of sections 49 and 54 of the stamp act. (Para 10 , 11 , 12) |
| 6. dismissal of the petition. (Para 13) |
JUDGMENT
Jaishree Thakur, J.
The petitioner herein seeks issuance of a writ in the nature of Mandamus directing the respondents authorities to refund Rs.75,60,200/- along with interest on account of excess stamp fee received.
2. The facts, as alleged, are, that the petitioner company intended to purchase plot No. 545C in District Gurugram from Haryana Urban Development Authority (HUDA). Stamp paper was to be purchased online through the e-portal of Haryana Government i.e respondent No. 1, on 23.11.2017 for a sum of Rs. 7,56,020/-. There was no provision for typing in the words reflecting the amount and on account of an erroneous and malfunction of the software, the legitimate amount of Rs. 7,56,020/- could not be entered resulting in a sum of Rs.75,60,200/- debited from the account of the
The collector rates do not determine the stamp duty payable, and the appropriate amount of stamp duty should be adjudicated based on the sale consideration.
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.
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....
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.
Refund of stamp duty cannot be declined where applicant has purchased stamp certificate by paying full consideration for bonafide purpose.
Court directs consideration of representation for excess stamp duty refund within 12 weeks without merits adjudication.
Limitation bars remedy but not right to refund of stamp duty paid under wrong head due to error.
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