Case Law Details
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 date of its purchase. Here, the petitioner impugns Section 50(2) of the Indian Stamp Act, 1899 as being ultra vires Articles 14 and 265 of the Constitution of India. The petitioner also impugned Section 54(c) of the Stamp Act as ultra vires to Article 14 of the Constitution of India.
The petitioner claims that withholding of refund of stamp duty violates Article 265 of the Constitution of India as it amounts to exacting tax without authority of law.
Conclusion- The period of limitation for cases covered u/s. 49(a) of the Act would be six months from the date on which the stamp paper was spoiled. No enquiry as to when the stamp paper was spoiled was undertaken by the respondents. However, the petitioner’s contention that the stamp paper had been marked just prior to making an application for refund is also not seriously contested. It must, therefore, be accepted.
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