Search Results for "Deficient Stamp Duty"

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Search Results for "Deficient Stamp Duty"

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High Court

Bombay High Court Allows Refund of Stamp Duty Under Section 48 of Maharashtra Stamp Act, 1958 When Agreement to Purchase is Cancelled Due to Developer's Default. The court held that since no conveyance deed was executed and the agreement was cancelled due to developer's default, the petitioner is entitled to refund of stamp duty under Section 48 of the Maharashtra Stamp Act, 1958.

11 Jan 2024

The petitioner, Satish Buba Shetty, a retired bank official, entered into an Agreement to Purchase a flat with M/s. Vijaykamal Properties Private Limi...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand on Sub-Lease of Multiplex — Lease Premium Not Part of Consideration for Sub-Lease Under Bombay Stamp Act, 1958. The Court held that the expression 'consideration for the sub-lease' in Article 35(a) of Schedule I of the Bombay Stamp Act, 1958 refers only to the consideration moving from the sub-lessee to the sub-lessor, and not the premium paid by the original lessee to the lessor.

9 Jul 2014

The petitioner, CR Retail Malls (India) Limited, challenged an order dated 21 March 2013 passed by the Chief Controlling Revenue Authority, Maharashtr...

High Court

Bombay High Court Considers Challenge to Penalty Under Maharashtra Stamp Act for Delayed Payment. Court Analyses Effect of Interim Stay on Demand Date Under Section 31(4).

18 Jun 2025

The petitioner, a company incorporated under the Companies Act, 1956, filed a writ petition under Article 226 of the Constitution challenging demand n...

High Court

Bombay High Court Allows Refund of Stamp Duty on Development Agreement Under Section 47(c)(5) of Maharashtra Stamp Act — Purpose of Instrument Failed. Development Agreement is an instrument covered under Section 47(c)(5) for refund when the purpose fails, and Section 48 is only a limitation provision.

16 Aug 2024

The petitioner, M/s. Chandiwala Enterprises, a registered partnership firm, entered into a Development Agreement with Neel Ashiward CHS Ltd. on 2nd Se...

High Court

Karnataka High Court Upholds Admission of Insufficiently Stamped Document for Collateral Purpose in Suit for Recovery of Possession — Document Admissible Under Section 35 of Karnataka Stamp Act, 1957 for Collateral Purpose of Contract.

20 Mar 2014

The plaintiff filed a suit for recovery of possession claiming absolute ownership of the property. The defendant contended that the property belonged ...

High Court

KAHC010051142020_1

24 Jul 2020

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High Court

Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958. Petitioner's applications for refund were within limitation period and refusal by authorities was arbitrary.

21 Sep 2023

The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...

High Court

Karnataka High Court Quashes Stamp Duty Reassessment Orders in Sale Deed Dispute — Valuation Based on Guideline Value Without Proper Opportunity Held Invalid. Court sets aside orders passed under Section 45A of the Karnataka Stamp Act, 1957 for non-compliance with principles of natural justice and lack of proper enquiry.

15 Jul 2022

The case involves two writ petitions filed under Articles 226 and 227 of the Constitution of India. The petitioner in W.P.No.10535/2012 is Dodballapur...

High Court

Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958 — Petitioner Entitled to Refund Despite Delay in Application. The court held that the limitation period under Section 49 should be liberally construed to avoid unjust enrichment, and that the petitioner's delay in applying for refund was condonable as the transactions never materialized.

21 Sep 2023

The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...

High Court

Bombay High Court Pronounced Judgment on Writ Petition Against Refusal of Stamp Duty Refund Under Maharashtra Stamp Act, 1958. Limitation Dispute Under Section 48(3) Due to Correction of Applicant's Name Beyond Six Months.

9 Jan 2023

The writ petition was filed by Freedom City Ventures, a partnership firm, seeking to quash the order dated 21st June 2014 passed by the Inspector Gene...

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