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6-Month Limit for Section 49(a) Cases in Indian Stamp Act, 1899 after Spoilage
Case Law Details
- Case Name
- Ramesh Chandra Kalra Vs Union of India (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Ramesh Chandra Kalra Vs Union of India (Delhi High Court)
Delhi High Court held that the period of limitation for cases covered u/s. 49(a) of the Indian Stamp Act, 1899 would be six months from the date on which the stamp paper was spoiled. Accordingly, refund of 90% stamp duty directed.
Facts- The petitioner has filed the present petition being aggrieved by the order dated 12.02.2019 whereby, his application for refund of stamp duty (E-stamp Certificate) for an amount of ₹15,00,000/- was rejected on the ground that the same was filed beyond the period of six months from the...
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