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HIGH COURT OF BOMBAY
Milind N. Jadhav, J
Manjeet Singh – Appellant
Versus
Chief Controller Revenue Authority – Respondent
| Table of Content |
|---|
| 1. erroneous stamp purchase under wrong head; refund delayed 2 months 8 days. (Para 3 , 4 , 7) |
| 2. strict 6-month limit under section 48(3); no condonation. (Para 5) |
| 3. sole issue delay; authorities cannot introduce new grounds. (Para 6 , 9) |
| 4. section 47(c) covers unfit stamps from error or mistake. (Para 8) |
| 5. limitation bars remedy not right; section 5 applicable. (Para 10 , 11) |
| 6. state avoids technicalities; no unjust enrichment from mistake. (Para 12 , 13) |
| 7. quash orders; direct refund with 4% interest. (Para 14 , 15 , 16) |
JUDGMENT :
1. Heard Mr. Chanderpal, learned Advocate for Petitioner and Ms. Nimbalkar, learned AGP for Respondents.
2. This Petition is filed on 19.05.2022. At the request of Mr. Chanderpal, since the Petitioner was not heard and considering the exigency expressed, Petition is taken up for final hearing by this Court. Mr. Nimbalkar, learned AGP represents all the Respondents. Respondents have filed a detailed affidavit dated 22.12.2022 of Collector of Stamps, Borivali to oppose the Petition.
3. Briefly stated and as argued by Mr. Chanderpal, the facts in the present case are in a narrow compass rather they are completely admitted facts. Petitioner sig
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