High Court of Judicature at Bombay Considers Writ Petition Seeking Refund of Stamp Duty on Unexecuted Instrument Under the Maharashtra Stamp Act, 1958. Court examines whether payment of stamp duty without execution of an instrument constitutes a valid charge and whether writ jurisdiction can be invoked for refund beyond the statutory limitation period, focusing on the definition of ‘instrument’ under Section 2(l) and the scheme of Sections 47 and 48.
12 Dec 2025The writ petition raised the question whether the High Court’s extraordinary jurisdiction under Article 226 of the Constitution could be invoked to ...
