refund of stamp duty

stamp duty refund on failed transaction
Case BriefsHigh Courts

Rejecting the application on the ground of non-availability of Deed of Cancellation was a hyper-technical view adopted by the Revenue Authority which defeated the purpose of the provision under Section 47(c)(5) of the Maharashtra Stamp Act, 1958.

Supreme Court on refund of stamp duty
Case BriefsSupreme Court

The appellant paid the stamp duty of Rs.25,34,350 and purchased the stamp duty for registration of conveyance deed. However, the conveyance deed was not registered as the vendor had earlier sold the property in question to a third party in 1992.