The Plea of Limitation XIX: Delays of Adjacent Slums

A limitation provision in stamp law (to seek refund of stamp duty) should not be enforced so as to oust remedy when an applicant is otherwise not blameworthy [Bano Saiyed Parwaz v. Chief Controlling Revenue Authority & Inspector General of Registration & Controller of Stamps, 2024 SCC OnLine SC 979]. We find, Rs. 27,34,500/- had been wrongly retained by State from 08.01.2018 for almost 7 years.

Hon’ble Justice Vikram Nath, Harshit Harish Jain v. State of Maharashtra, [Special Leave Petition (Civil) No. 21778 of 2024].