VILAS EKNATH NANDGUDE Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule is made returnable forthwith. Heard finally with the consent of learned counsel appearing for Petitioner and learned AGP appearing for Respondent-State.

(2.) These six Petitions have been filed by Petitioner-Vilas Eknath Nandgude challenging Orders dtd. 31/12/2019 passed by the Deputy Inspector General of Registration and Deputy Collector of Stamps in Refund Applications as well as Orders dtd. 13/5/2022 passed by Inspector General of Registration and Controller of Stamps, Maharashtra. Petitioner is aggrieved by refusal on the part of the Respondents in refunding the amount of stamp duty purchased by him for execution of transactions, which have not materialized.

(3.) Petitioner has paid stamp duty of Rs.1,05,07,030.00 for execution of six Sale Deeds and wants the said stamp duty to be refunded as sale transactions did not materialize. Respondents have refused the request for refund on the ground that the applications for refund were made after expiry of period of 6 months as provided under Sec. 48 of the Maharashtra Stamp Act, 1958 (Stamp Act). Petitioner has accordingly raised an issue as to whether the State Government is justified in retaining the amount of stamp duty in respect of a failed transaction. For better understanding of the issue, it will be necessary to refer to the events leading to payment of stamp duty, failure of the purchase transactions and applications for refund.