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MANINDER S. BHATTI
Raj Bahore Mishra – Appellant
Versus
State of Madhya Pradesh – Respondent
JUDGMENT
1. This petition under Article 226 of the Constitution of India has been filed Signature Not Verified SAN assailing the order dtd. 22/9/2021 contained in Annexure-P/1. stamps amounting to Rs.50,190.00 on 20/11/2020 as the deed for which the same were purchased, could not be executed, therefore, the petitioner made an application seeking refund towards e-stamps through online mode on 1/4/2021. He further contends that said application through online mode was submitted on account of outbreak of Covid-19. Thereafter, upon relaxation from the lock-down, an application was physically submitted by the petitioner which is contained in Annexure-P/4 dtd. 30/6/2021. The application filed by the petitioner under Sec. 50(2) of the Indian Stamps Act, 1899 (hereinafter referred to as 'the Act, 1899') has been declined on the ground that the same has been submitted beyond the period of six months as provided under Sec. 50(2) of the Act, 1899. He further submits that an application for refund was moved online on 1/4/2021, which is contained in Annexure-P/3 and the respondents do not dispute that the petitioner herein applied online for refund of e-stamps on 1/4/2021. However, the responden
The main legal point established in the judgment is the importance of timely remedy and the need to condone delay in certain circumstances, as emphasized by the court in the context of refund applica....
State must not deny legitimate claims based on technical limitations; courts favor justice and equitable treatment.
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 ....
There is no expiry date for e-stamp paper use, and the six-month limitation period under Section 54(c) of the Indian Stamp Act, 1899 is only for seeking refund, not for the use of the stamp paper.
Limitation bars remedy but not right to refund of stamp duty paid under wrong head due to error.
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