Maharashtra Stamp Act, 1958

The appellants filed a suit for declaration and injunction, after which the defendant sought impoundment of six agreements for sale on the ground that they effected transfer of possession and were therefore conveyances requiring stamp duty and registration. The trial court and the High Court ordered the documents impou…

The appellants purchased a flat and paid stamp duty, but later cancelled the booking due to the developer's delay and executed a cancellation deed on 17 March 2015, which was registered on 28 April 2015 after an amendment to Section 48(1) of the Maharashtra Stamp Act reduced the refund limitation period from two years …

The appellant, a bonafide purchaser, paid Rs.25,34,350 as stamp duty for a conveyance deed that was never lodged because the vendor had fraudulently sold the property earlier. Upon discovering the fraud, the appellant applied online for a refund of the stamp duty on 22 October 2014 and later filed a written application…