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Search Results for "stamp duty refund"

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High Court

High Court of Karnataka Allows Refund of Stamp Duty and Registration Charges in Anticipation of Registration of Sale Deed That Did Not Materialize Due to Vendor's Default. Petitioner entitled to refund under Section 49 of the Karnataka Stamp Act, 1957 read with Rule 4 of the Karnataka Stamp (Refund) Rules, 1965, as the transaction failed and no instrument was executed.

29 Jun 2026

The petitioner, Sri Gopalrao S/o. Tukaram Kukdolkar, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Cou...

High Court

High Court of Karnataka Allows Refund of Stamp Duty and Registration Charges in Anticipation of Registration of Sale Deed That Did Not Materialize. Limitation under Section 49 of Karnataka Stamp Act, 1957 runs from date of presentation of instrument, not from date of payment.

29 Jun 2026

The petitioner, Sri Gopalrao Tukaram Kukdolkar, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of...

High Court

Bombay High Court Dismisses Petitions Challenging Stamp Duty on Renewal of Perpetual Lease Under Maharashtra Stamp Act, 1958. Levy of stamp duty on renewal of perpetual lease is not manifestly arbitrary or violative of Articles 14 and 300A of the Constitution of India.

14 Oct 2025

The Bombay High Court at Nagpur, through a division bench comprising Justices Anil S. Kilor and Rajnish R. Vyas, dismissed two writ petitions challeng...

Supreme Court

Supreme Court Sets Aside Impounding of Unstamped Agreement in Specific Performance Suit Pending for 29 Years — Refund of Stamp Duty on Cancelled Conveyance Permitted. The court held that impounding under Section 35 of Indian Stamp Act, 1899 is discretionary and would be unjust where appellant had already paid stamp duty on a conveyance that was cancelled due to setting aside of consent decree.

4 Oct 2019

The case arises from a dispute over a tea estate. The appellant, M/s Terai Tea Company Limited, entered into an agreement to sell dated 15th January 1...

High Court

Bombay High Court Allows Writ Petitions Challenging Service Tax Demand on Construction of Port Services. Services by way of construction of original works pertaining to a port are exempt from service tax under Notification No.25/2012-ST dated 20.06.2012, Entry No.14.

14 Dec 2018

The petitioners, JSW Dharmatar Port Pvt. Ltd. and JSW Jaigarh Port Ltd., are companies engaged in developing and operating ports. In the course of the...

High Court

Bombay High Court Allows Appeal Against Dismissal of Temporary Injunction in Specific Performance Suit — Prima Facie Case and Balance of Convenience Found in Favour of Plaintiff-Builder Under Memorandum of Understanding. The court held that the Memorandum of Understanding dated 21.5.2011 constituted a binding agreement for sale and the plaintiff had made out a prima facie case for grant of injunction under Order 39 Rules 1 and 2 CPC.

5 May 2017

The appellant, M/s. Merces Builders Private Limited, filed an appeal against an order dated 16.4.2016 passed by the learned Senior Civil Judge, Panaji...

High Court

High Court of Karnataka Quashes Impounding Order in Arbitration Reference — Stamp Duty Deficiency Must Be Determined by Deputy Commissioner Under Section 37(2) of Karnataka Stamp Act, 1957. The Civil Court lacked jurisdiction to impound an arbitration agreement produced in a Section 11 Arbitration and Conciliation Act, 1996 proceeding.

24 Mar 2016

The petitioner, United Precision Engineers Pvt. Ltd., filed two writ petitions under Articles 226 and 227 of the Constitution of India challenging ord...

High Court

High Court of Karnataka Allows Writ Petition Challenging Trial Court Order on Stamp Duty in Specific Performance Suit — Agreement of Sale with Possession Clause Requires Proper Adjudication Under Section 34A of Karnataka Stamp Act, 1957. The trial court's order directing payment of deficit stamp duty without first impounding the document was set aside and the matter remitted for fresh consideration.

20 Mar 2014

The petitioners, who were the 1st defendant in a suit for specific performance, challenged the trial court's order dated 08.06.2012 in O.S.No.26784/20...

High Court

Bombay High Court Upholds Validity of Bombay Stamp Act Provisions on Sale Certificates in Execution Proceedings. Interpretation of 'Instrument' under Section 147 of Delhi Municipal Corporation Act Not Extended to Bombay Stamp Act.

16 Mar 2011

The case involves a reference under Section 113 of the Code of Civil Procedure, 1908, made by the Principal District Judge, Aurangabad, to the Bombay ...

High Court

Bombay High Court Allows Advocate's Writ Petition Challenging Rejection of Court Fee Stamps. Section 52B of Bombay Stamps Act, 1958 Held Inapplicable to Court Fee Stamps Under Bombay Court Fees Act, 1959.

9 Jan 2006

The petitioner, a practicing advocate, filed a civil suit for possession valued at Rs. 40,500 and paid court fee of Rs. 4,530 using stamps. The court ...

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