M/S Chandiwala Enterprises v. State Of Maharashtra Thr. Collector Of Stamps (Enforcement) And Dy. Inspector General Of And ORS

25-wp4889-2024.doc VRJ

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.4889 OF 2024 VAIBHAV RAMESH JADHAV VAIBHAV RAMESH JADHAV Date: 2024.06.15 10:36:47 +0530 Chandiwala Enterprises ... Petitioner V/s.

The State of Maharashtra Through Collector of Stamps (Enforcement) & Dy. Inspector General of Registration, Mumbai & Ors.

... Respondents Mr. Girish Godbole, Senior Advocate i/by Mr. Ritesh A. Singh for the petitioner.

Mr. J. P. Patil, AGP for the State/respondent.

CORAM

: AMIT BORKAR, J.

DATED : JUNE 14, 2024 P.C.:

1.

Learned Senior Advocate for the petitioner submits that the instrument in question though governed by Article 5(g)(a) of the Maharashtra Stamp Act, 1958 (hereafter referred to as "the Stamp Act"), the stamp duty is levied as per Article 25 of the Stamp Act. Scheme under sections 47 and 48 of the Stamp Act, entitles refund of stamp duty paid under Article 25 of the Stamp Act. However, proviso to section 48 of the Stamp Act refers to the agreement to sell governed by Article 25 of the Stamp Act. Therefore, according to learned Senior Advocate for the petitioner, once the stamp duty was paid as per Article 25 of the Stamp Act, the claim of refund

25-wp4889-2024.doc ought to have been considered, as duty was paid under Article 25 of the Stamp Act and, therefore, no distinction can be made for getting refund.

2.

Learned AGP for the State seeks time to prepare himself. 3.

Stand over to 28 June 2024.

4.

It is made clear that on the next date no adjournment will be granted.

(AMIT BORKAR, J.)