Supreme Court · 2024 INSC 443 · Decided 17 May 2024
Bano Saiyed Parwaz v. Chief Controlling Revenue Authority and Inspector General of Registration and Controller of Stamps & ORS.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 443 · [2024] 5 S.C.R. 730
- Case number
- CIVIL APPEAL No. 6533/2024
- Decided
- 17 May 2024
- Bench
- BHUSHAN RAMKRISHNA GAVAI, PRASHANT KUMAR MISHRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 47
Headnote
The High Court dismissed the appellant's demand for refund of Stamp Duty paid towards an un-executed conveyance deed. Maharashtra Stamp Act, 1958 - s.47 and s.48 - Bombay Rules 21 and 22A - Stamp Duty - Refund of - Appellant agreed to purchase a property from vendor - To that effect, a deed of conveyance was prepared and it was sent for payment of stamp duty, which was assessed at Rs.25,34,350/- - Accordingly, the appellant paid
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