NDLI: Mr. Rajeev Nohwar Vs. Chief Controlling Revenue Authority Maharashtra State, Pune and Others

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Maharashtra Stamp Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Maharashtra Stamp Act, 1958 – ss. 47, 48, 49, 50, 52, 52A, 53(1A) – Stamp Duty – Refund of – The appellant booked a residential flat – He purchased e-SBTR stamp paper for amount of Rs.8,44,500/- – Dispute arose with the builder – Appellant filed consumer complaint before the National Consumer Disputes Redressal Commission (NCDRC) – Complaint was allowed – The developer refunded the entire consideration – Appellant claimed refund of stamp duty – The said claim was rejected by the Deputy Inspector of Registration on the ground that the application for refund was not made within six months as mandated by s.48(3) of 1958 Act – The High Court affirmed the view of the Revenue Authorities that the application for refund was barred by limitation – On appeal, held: Revenue Authorities rejected the application on the ground that the application was not filed within six months, treating the case to fall within the residuary provision in s.48 of the Act – What this view missed is, if the application for refund is not with reference to the provisions of s.47, the period of limitation in s.48 clearly has no application – Since the application of the appellant does not fall within the purview of s.47, the six month limitation period prescribed in s.48 would not be applicable – The application filed by the appellant does not fall within the ambit of ss.47, 52 and 52A – Appellant’s application for refund was titled with reference to the provisions of s.47 – It is well settled that a reference of a wrong statutory provision, cannot oust the citizen of an entitlement to refund which otherwise follows in terms of a statutory provision – In the instant case, the stamp paper was purchased bona fide, and the conduct of the appellant was not unreasonable nor was there any intentional or wanton delay – As a general rule of law, the right to refund is a statutory creation – A refund can be sought in terms envisaged by statute – The case of the appellant is not specifically barred by any substantive provision – In the case of an eventuality such as the instant case where the facts of the case are not covered by the statute, the Supreme Court u/Art.142 will have the power to condone delay – Since the delay in filling the application for refund in the instant case was due to the prolonged proceedings before the NCDRC, the application cannot be rejected on the ground of delay – As a consequence, the appellant is entitled to a refund of stamp duty which was paid at the time of purchase of the e-stamp paper, conditional on the appellant returning the e-stamp paper to the collector of stamps.
Judge	Hon'ble Dr. Justice D.Y. Chandrachud
Neutral Citation	2021 INSC 540
Petitioner	Mr. Rajeev Nohwar
Respondent	Chief Controlling Revenue Authority Maharashtra State, Pune And Others
SCR	[2021] 10 S.C.R. 623
Judgement Date	2021-09-24
Case Number	5970

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