Supreme Court · 2021 INSC 540 · Decided 24 September 2021
MR. Rajeev Nohwar v. Chief Controlling Revenue Authority Maharashtra State, Pune and Others
- Court
- Supreme Court of India
- Citation
- 2021 INSC 540 · [2021] 10 S.C.R. 623
- Case number
- CIVIL APPEAL No. 5970/2021
- Decided
- 24 September 2021
- Bench
- D.Y. CHANDRACHUD, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 142; Stamp Act Section 47, 48, 49, 50, 52, 52A, 53(1A)
Headnote
Maharashtra Stamp Act, 1958 - ss. 47, 48, 49, 50, 52, 52A, 53(1A) - Stamp Duty - Refund of - The appellant booked a residential flat - He purchased e-SBTR stamp paper for amount of Rs.8,44,500/- - Dispute arose with the builder - before the National Consumer Disputes Redressal Commission (NCDRC) - Complaint was allowed - The developer refunded the entire consideration - Appellant claimed refund of stamp duty - The said claim was rejected by the Deputy Inspector of Registration on the ground that
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