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Head Note

Civil Law  - Legal Maxim

Legal Maxim "actus curiae neminemgravabit " - Meaning - An Act of the Court shall prejudice no man - A person cannot be penalized for no fault of his and the act of the court would cause no prejudice to any of his right.

Indian Stamp Act, 1899  - Section 49 (2) , Section 50

Stamp Duty - Refund - Apex Court on 26.09.2023 cancelled the transaction in question - Stamps used for an instrument executed by the applicants were found unfit thereby defeating the purpose originally intended - This occurred either due to some error or mistake therein - Since the execution of sale deeds and its implementation was subject to the orders of the Apex court, the parties were required to apply the court for appropriate orders for every step - Right to claim the refund of the amount of stamp duty arose for the first time in applicants' favour on 26.09.2023 - Applicants had accordingly filed their applications within 6 months from the date of this order, as provided in Section 50 - Applications should have been entertained treating the same to have been filed under Section 49 (d)(2) read with Section 50 of the Act for grant of refund of stamp duty amount claimed therein by the applicants.

Indian Stamp Act, 1899  - Section 49 (2) , Section 50

Stamp Duty - Refund - Limitation - Expiry of period of limitation prescribed under any law may bar the remedy but not the right - Applicants are still held entitled to claim the refund of stamp duty amount on the basis of the grounds mentioned - Notwithstanding dismissal of the applications on the ground of limitation the applicants are entitled to claim the refund of stamp duty amount from the State in the light of the grounds mentioned - State of Punjab through the SDM, Dera Bassi is directed to refund the entire stamp duty amounting to Rs.6.22 crores spent by the applicants for purchasing of stamps papers for execution of sale deeds in relation to purchase of the properties in question.

Topic(s)-Stamp Duty - Refund - Limitation - Expiry of period of limitation - Refund directed