Authority: High Court of Judicature at Bombay
Order Date: 29 September 2026
Case Overview
- Petitioner: Solanki Tea Company Private Limited filed Writ Petition No.948 of 2021 under Articles 226 & 227 challenging the order dated 11 September 2019 that rejected refund of stamp duty.
- Respondents: State of Maharashtra, Revenue Minister (deleted), Inspector General of Registration and Stamp Collector, State of Maharashtra.
- Issue: Refund of Rs.29,75,000 stamp duty paid on registered Document No.5929/2018 (Agreement for Assignment) which was later cancelled by Deed of Cancellation dated 18 Oct 2018; subsequent purchase of same property via bank auction and separate Sale Deed.
- Petitioner argued that the instrument’s purpose totally failed, invoking Sections 47(c)(5) and 48 of Maharashtra Stamp Act; respondents contended document fell under Article 60, not eligible for refund, and amount > Rs.5 lakh barred claim.
- Court examined statutory provisions, prior judgments (Sanman Trade Impex), and determined that the purpose of the first instrument failed, making it eligible for relief under Section 47(c)(5) irrespective of its classification under Article 60.
Final Outcome
- Writ Petition allowed; impugned order dated 11 September 2019 quashed.
- Respondents directed to refund Rs.29,75,000 stamp duty to petitioner, subject to lawful deductions under the Act.
- Refund to be processed and paid within six weeks from the date of uploading the judgment.
Topics: Stamp Duty Refund, Maharashtra Stamp Act