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TMI Blog2024 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. The evidence required and enquiry to be made in terms of Section 47 of the Act is a separate process altogether and apropos circumstances for refund under Section 47 (c) [1] [5] of the Act, evidence is not required to be filed along with the application- either the online application or separately on the same day by way of hard copy. The legal position is thus settled in THE COMMITTEE-GFIL VERSUS LIBRA BUILDTECH PRIVATE LTD. AND ORS. [ 2015 (9) TMI 1759 - SUPREME COURT] that when the State deals with a citizen it should not ordinarily rely on technicalities, even though such defences may be open to it. The case of the appellant is fit for refund of stamp duty in so far as it is settled law that the period of expiry of limitation pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was sent for adjudication to respondent no.1 on 07.05.2014 for payment of stamp duty, which was assessed at Rs. Rs.25,34,350 (Rupees Twenty-Five Lakhs Thirty-Four Thousand Three Hundred Fifty Only). Accordingly, the appellant paid this sum and purchased the stamp duty on 13.05.2014 for registration of conveyance deed. 4. Albeit, the stamp duty was paid by the appellant to respondent no.1 on 13.05.2014, said conveyance deed was not lodged for registration as the vendor of the appellant by playing fraud on the appellant had earlier sold the said property to a third party in 1992. However, before executing the said conveyance deed, the appellant had given a public notice but nobody objected to the said transaction. Thereafter, in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim to refund or renewal. The collector may require any person claiming a refund or renewal under chapter v of the Act, or his duly authorized agent, to make oral deposition oath or affirmation, or to file an affidavit, setting forth the circumstances under which the claim has arisen, and may also' if he thinks fit, call for the evidence of witnesses in support of the statement set forth in any such deposition or affidavit. NOTES Claim for refund of stamp duty. Under rule 21 where a claim for refund of stamp duty is made, the procedure laid down under the rule to take evidence by the Collector. Accordingly, the Collector may direct any person claiming a refund under Chapter v to make an oral deposition on oath or affirmation or to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 47 and 48 of the Act and Rules 21 and 22A of the Rules, envisages two separate and distinct stages for refund of stamp duty i.e., i) making of application for refund within six months and ii) holding of enquiry and leading of evidence as per Rules made by the State Government, to satisfy the Collector that case of refund is covered by one or more of the circumstances (a) (b) and (c) [1] to [8] set out in Section 47 of the Act. 7. The learned counsel for the appellant would further submit that the respondent no. 2 and the High Court as well misconstrued the provisions of Sections 47 48 of the Act and has also overlooked Rules 21 and 22A of the Rules. In as much as, the appellant s application was within time and the same could not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted on 13.11.2014. 11. From the above admitted facts, prima facie it appears that the appellant herein was pursuing her remedies in law and she was not lax in her approach towards seeking refund of the said stamp duty paid by her and she has been denied the same only on the ground of limitation. 12. The finding returned by the High Court in the impugned order that the appellant s application for refund dated 22.10.2014 is not maintainable in law as it has been filed before the cancellation of the conveyance deed dated 13.11.2014 is misplaced in so far as while submitting the online application there was no caution to the appellant that all of the documents and materials for the satisfaction of the Collector should be filed with the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dges, as an honest person. We are in respectful agreement with the aforementioned observations, as in our considered opinion these observations apply fully to the case in hand against the State because except the plea of limitation, the State has no case to defend their action. xxx xxx xxx 32. In our considered opinion, even if we find that applications for claiming refund of stamp duty amount were rightly dismissed by the SDM on the ground of limitation prescribed under Section 50 of the Act yet keeping in view the settled principle of law that the expiry of period of limitation prescribed under any law may bar the remedy but not the right, the applicants are still held entitled to claim the refund of stamp duty amount on the basis of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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