6-Month Limit for Section 49(a) Cases in Indian Stamp Act, 1899 after Spoilage

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 purc...