MANJEET SINGH SON OF UJAGAR SINGH vs THE CHIEF CONTROLLER REVENUE AUTHORITY AND ORS — WP/13113/2022

Case under Bombay Stamps Act, 1958 Section NA. Disposed: Contested--Disposed Off on 29th April 2026.

Case disposed

CNR: HCBM010214302022

Filing Number

WP/12728/2022

Filing Date

20-May-2022

Registration No

WP/13113/2022

Registration Date

09-Nov-2022

Judge

Hon'ble Shri Justice Milind N. Jadhav

Coram

Hon'ble Shri Justice Milind N. Jadhav

Bench Type

Single

Category

ORDINARY CIVIL ( 30 )

Sub-Category

OTHERS ( 99 )

Judicial Branch

Civil

Decision Date

29-Apr-2026

Nature of Disposal

Contested--Disposed Off

Last updated 27-May-2026

Acts & Sections

Bombay Stamps Act, 1958 Section NA

Petitioner(s)

  1. 1.MANJEET SINGH SON OF UJAGAR SINGH

    Adv. Charanjeet

Respondent(s)

  1. 1.THE CHIEF CONTROLLER REVENUE AUTHORITY AND ORS

Case History

  1. Case disposedDisposed

  2. 29-Apr-2026

    Hon'ble Shri Justice Milind N. JadhavView PDF

    Summary of WP/13113/2022 The Bombay High Court allowed Manjeet Singh's petition and directed refund of Rs. 3,00,100/- in stamp duty. Singh had mistakenly purchased e-stamps under the wrong scheme code ("consolidated stamp duty" instead of "non-judicial stamps") in March 2018, making the stamps unusable for his flat purchase agreement. Although his refund application was filed 2 months 8 days late (beyond the 6-month statutory limit under Section 48(3) of the Maharashtra Stamp Act), the court found that delay alone cannot defeat a legitimate right to refund of incorrectly paid tax, especially where the government would unjustly enrich itself. The court set aside rejections by both the Collector of Stamps and Chief Controller Revenue Authority, emphasizing that expiry of limitation bars the remedy but not the right. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 29-Apr-2026

    First On Board (Fob)

    Hon'ble Shri Justice Milind N. Jadhav

  4. 27-Apr-2026

    Hon'ble Shri Justice Milind N. JadhavView PDF

  5. 17-Apr-2026

    Hon'ble Shri Justice Milind N. JadhavView PDF

  6. 23-Jul-2024

    For Orders (Due Matters)

    Hon'ble Shri Justice Amit Borkar

  7. 17-Apr-2024

    Hon'ble Shri Justice Amit BorkarView PDF

  8. 17-Apr-2024

    For Orders (Due Matters)

    Hon'ble Shri Justice Amit Borkar

  9. 20-Feb-2024

    Hon'ble Shri Justice Amit BorkarView PDF

  10. 20-Feb-2024

    For Admission

    Hon'ble Shri Justice Amit Borkar

  11. 08-Jan-2024

    Hon'ble Shri Justice Amit BorkarView PDF

  12. 08-Jan-2024

    For Circulation

    Hon'ble Shri Justice Sandeep V. Marne

  13. 03-Nov-2023

    Hon'ble Shri Justice Sandeep V. MarneView PDF

  14. 09-Dec-2022

    For Admission

    Hon'ble Shri Justice S. M. Modak

  15. 23-Nov-2022

    Hon'ble Shri Justice S. M. ModakView PDF

  16. 16-Nov-2022

    Hon'ble Shri Justice Madhav J. JamdarView PDF

  17. 16-Nov-2022

    First hearing

    Initial hearing scheduled

  18. 20-May-2022

    Case filed

    Registration No. WP/13113/2022

casestatus.in Summary

Summary of WP/13113/2022 The Bombay High Court allowed Manjeet Singh's petition and directed refund of Rs. 3,00,100/- in stamp duty. Singh had mistakenly purchased e-stamps under the wrong scheme code ("consolidated stamp duty" instead of "non-judicial stamps") in March 2018, making the stamps unusable for his flat purchase agreement. Although his refund application was filed 2 months 8 days late (beyond the 6-month statutory limit under Section 48(3) of the Maharashtra Stamp Act), the court found that delay alone cannot defeat a legitimate right to refund of incorrectly paid tax, especially where the government would unjustly enrich itself. The court set aside rejections by both the Collector of Stamps and Chief Controller Revenue Authority, emphasizing that expiry of limitation bars the remedy but not the right. This case analysis is maintained by casestatus.in based on publicly available court records.

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