Search Results for "Section 52A Maharashtra Stamp Act"

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Search Results for "Section 52A Maharashtra Stamp Act"

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High Court

Bombay High Court Allows Petitions Challenging Rejection of Refund Applications Under Maharashtra Stamp Act. Refund of Stamp Duty on Deemed Cancellation of Agreements for Sale Allowed Where Agreements Were Not Registered and No Instrument of Cancellation Was Executed.

3 Sep 2025

The Petitioners, Qwik Supply Chain Pvt Ltd and another, filed two Writ Petitions challenging the orders dated 07.03.2015 and 08.02.2018 passed by the ...

High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment Order for Lack of Proper Notice and Violation of Natural Justice. Petitioner's Property Valuation Dispute Remanded for Fresh Adjudication After Finding That Show-Cause Notice Was Not Served and Opportunity of Hearing Was Denied.

3 Sep 2025

The petitioner, Armstrong Machine Builders Private Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay Hig...

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 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 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

Bombay High Court Directs Collector to Consider Refund of Stamp Duty Paid on Unconsummated Sale Agreement Due to Covid-19 Pandemic. Petitioner entitled to refund under Section 52 read with 52A of Maharashtra Stamp Act, 1958 as no instrument was executed and transaction fell through.

7 Jan 2023

The petitioner, Deepti Kavit Ved, desired to purchase Flat No.707, 'B' Wing, Nishchy Building for a total consideration of Rs.74 Lakhs from M/s. Shree...

High Court

Bombay High Court Allows Refund of Stamp Duty Paid on Agreement for Sale That Did Not Materialize Due to Market Downturn. Petitioner entitled to refund under Sections 47 and 48 of Maharashtra Stamp Act, 1958 as instrument was not followed by conveyance and no fraud or misrepresentation was involved.

23 Aug 2022

The Petitioner, M/s Shweta Infrastructure and Housing (I) Pvt. Ltd., entered into an agreement for sale on 29 September 2014 with the Khatib family fo...

Supreme Court

Supreme Court Allows Refund of Stamp Duty in Consumer Dispute, Overturns High Court's Limitation Bar. Stamp Duty Refund Application Not Barred by Six-Month Limitation Under Section 48(3) of Maharashtra Stamp Act, 1958 When Stamp Paper Purchased Bona Fide and Transaction Failed Due to Judicial Order from National Consumer Disputes Redressal Commission.

24 Sep 2021

The dispute originated from the appellant's booking of a residential apartment in Pune in 2014, where he paid stamp duty for an agreement to sell. A d...

High Court

Bombay High Court Allows Writ Petition Quashing Stamp Duty Order in Seawoods Project Development Agreement — Lease Deed Not Liable to Stamp Duty as Conveyance Under Bombay Stamp Act, 1958. The court held that a development agreement-cum-lease deed executed by CIDCO for a 60-year term is a lease, not a conveyance, and is chargeable under Article 36 of Schedule I of the Bombay Stamp Act, 1958.

28 Sep 2012

The petitioners, Larsen and Toubro Ltd and its subsidiary, challenged an order dated 16 July 2011 passed by the Chief Controlling Revenue Authority (r...

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