Supreme Court · 2025 INSC 104 · Decided 24 January 2025
Harshit Harish Jain & ANR. v. The State of Maharashtra & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 104 · [2025] 1 S.C.R. 934
- Case number
- CIVIL APPEAL No. 1002/2025
- Decided
- 24 January 2025
- Bench
- VIKRAM NATH, SANJAY KAROL, SANDEEP MEHTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 48(1)
Headnote
Whether the amended six-month limitation, introduced by the 24.04.2015 amendment to Section 48(1) of the Maharashtra Stamp Act, 1958 governs the Appellants' claim for stamp duty refund, particularly when the Cancellation Deed was executed prior to the thereafter. Maharashtra Stamp Act, 1958 - s.48(1) - Amendment thereto, curtailed the time limit for seeking refund of stamp duty on a registered cancellation deed from two years to six months (from the date of registration of the deed) - Appellants executed
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