RAMA LACE INDUSTRIES Vs. CHIEF CONTROLLING REVENUE

JUDGEMENT

(1.) The appellants before this Court have filed the present writ appeal being aggrieved by the order dtd. 15/6/2017 passed by the learned Single Judge in W.P.No.2152 of 2005.

(2.) The undisputed facts of the case reveal that the appellants/writ petitioners have presented a document for registration under the provisions of the Indian Stamp Act, 1899 (for short, "the Act") read with the Indian Stamp Rules, 1925. He was demanded Rs.55,855.00 as deficit stamp duty, Rs.7,585.00 as deficit registration fee on agreement of sale and Rs.3,845.00 as registration fee on sale deed. The appellants/writ petitioners, without protest, have paid the entire amount and the document was registered. Thereafter, an application was preferred under Sec. 45 of the Act for refund of the amount allegedly charged in excess and the application under Sec. 45 of the Act was dismissed. The appellants/writ petitioners came up before this Court and the writ petition was dismissed.

(3.) Undisputedly, the application preferred by the appellants/writ petitioners was under Sec. 45 of the Act, which provides for power to revenue authority to refund penalty or excess duty in certain cases only.