SANGITA SANDIP JADHAV Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Petitioners have filed this petition challenging the order dtd. 24/6/2021 passed by the Chief Controlling Revenue Authority, Maharashtra State, Pune rejecting Appeal No.133/2020 preferred by them challenging the order dtd. 23/9/2020 passed by the Collector of Stamps, Satara rejecting their application for refund of stamp duty.

(2.) Brief facts of the case are that Petitioners intended to purchase Flat Unit No. 7 admeasuring 975 sq. foot (built-up area) in building Rukmini Heights, Kasbe-Karad, Satara. Initially Agreement for Sale was executed between the parties on 19/3/2020, under which the Petitioners paid part consideration of Rs.4,00,000.00 out of the agreed consideration of Rs.26,00,000.00. The balance was agreed to be paid on sanction of loan. The Agreement came to be registered on 20/3/2020. Petitioners paid stamp duty of Rs.1,56,000.00 and registration fees of Rs.26,000.00, total amount of Rs.1,82,000.00. It is the case of the Petitioners that possession of the flat was not handed over to them. They applied for loan to various financial institutions, which was not sanctioned. Petitioners also faced same difficulties and decided not to go ahead with the transaction and communicated to the vendor that they were not in a position to purchase the flat. Accordingly, Deed of Cancellation came to be executed and registered on 10/9/2020. On 15/9/2020, Petitioners filed application for refund of stamp duty with the Collector of Stamps. The Collector of Stamps however rejected the application by order dtd. 23/9/2020 referring to a covenant in the Agreement for Sale by inferring that possession of the flat was handed over to the Petitioners. The Collector of Stamps referred to Proviso to sub-sec. (1) of Sec. 48 of the Maharashtra Stamps Act, 1958 (Stamp Act) and held that refund was impermissible on account of handing over of possession of the flat in pursuance of the Agreement for Sale.

(3.) Petitioners preferred Appeal before the Second Respondent under the provisions of Sec. 53(A) of the Stamp Act. The Appeal is however rejected by order dtd. 24/6/2021. The Petitioner has accordingly filed the present petition challenging the orders passed by the Collector of Stamps on 23/9/2020 and by the Inspector General of Registration and Controller of Stamps and Chief Controlling Revenue Authority (CCRA) dtd. 24/6/2021.