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

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.