9911796707
TMI Blog2011 (2) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... and Revenue), Mathura dated 31.1Z2008 whereunder the Petitioner was held liable for payment of stamp duty, which was short paid, along with penalty. 2. Not being satisfied with the order, the Petitioner filed a revision under Section 56(1-A) of the Indian Stamp Act, being Revision No. 2/3/08-09. The revision, has been allowed by the Member, Board of Revenue/Chief Controlling Authority Revenue by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amp Act the authorities are empowered to refund the money or excess duty in certain cases and no interest is to be paid. 5. I have heard learned Counsel for the parties and have gone through the records of the writ petition. 6. I am of the considered opinion that payment of interests on the money retained by the State Government is a necessary corollary when the money is to be so returned under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund such penalty wholly or in party. (2) Where, in the opinion of the Chief Controlling Revenue-Authority, stamp-duty in excess of that which is legally chargeable has been charged and paid under Section 35 or Section 40, such authority may, upon application in writing made within three months of the order charging the same, refund the excess. 8. The order for deposit of the money towards sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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