SHYAMSUNDAR RADHESHYAM AGRAWAL & ANR.versusPUSHPABAI NILKANTH PATIL & ORS.
2024 INSC 73024 September 2024Dismissed
The appellants filed a suit for declaration and injunction, after which the defendant sought impoundment of six agreements for sale on the ground that they effected transfer of possession and were therefore conveyances requiring stamp duty and registration. The trial court and the High Court ordered the documents impou…
MR. RAJEEV NOHWARversusCHIEF CONTROLLING REVENUE AUTHORITY MAHARASHTRA STATE, PUNE AND OTHERS
2021 INSC 54024 September 2021Appeal(s) allowed
Mr. Rajeev Nohwar booked a residential flat and purchased e‑SBTR stamp paper worth Rs 8,44,500. A dispute with the builder led to a consumer complaint before the NCDRC, which ordered a full refund of the consideration. Nohwar applied for a refund of the stamp duty, but the Deputy Inspector of Registration rejected it, …
HARSHIT HARISH JAIN & ANR.versusTHE STATE OF MAHARASHTRA & ORS.
2025 INSC 10424 January 2025Appeal(s) allowed
The appellants purchased a flat and paid stamp duty, but later cancelled the booking due to the developer's delay and executed a cancellation deed on 17 March 2015, which was registered on 28 April 2015 after an amendment to Section 48(1) of the Maharashtra Stamp Act reduced the refund limitation period from two years …
WEATHERFORD OIL TOOL MIDDLE EAST LIMITEDversusBAKER HUGHES SINGAPORE PTE
2022 INSC 112320 October 2022Appeal(s) allowed
Weatherford Oil Tool Middle East Ltd entered into three oil‑field service agreements with Baker Hughes Singapore Pte. The respondent terminated the agreements and, when the petitioner invoked the arbitration clauses, raised a contention that the contracts were unstamped under the Maharashtra Stamp Act. The respondent p…
BANO SAIYED PARWAZversusCHIEF CONTROLLING REVENUE AUTHORITY AND INSPECTOR GENERAL OF REGISTRATION AND CONTROLLER OF STAMPS & ORS.
2024 INSC 44317 May 2024Appeal(s) allowed
The appellant, a bonafide purchaser, paid Rs.25,34,350 as stamp duty for a conveyance deed that was never lodged because the vendor had fraudulently sold the property earlier. Upon discovering the fraud, the appellant applied online for a refund of the stamp duty on 22 October 2014 and later filed a written application…
M/S. N.N. GLOBAL MERCANTILE PVT. LTD.versusM/S. INDO UNIQUE FLAME LTD. & OTHERS
2021 INSC 1211 January 2021Matter referred to larger bench
The appellant, Global Mercantile, entered into a sub‑contract with Indo Unique containing an arbitration clause, but the work order was unstamped under the Maharashtra Stamp Act. A dispute arose when Indo Unique invoked a bank guarantee, which Global Mercantile alleged was fraudulent, leading to a civil suit and an app…
GARWARE WALL ROPES LTD.versusCOASTAL MARINE CONSTRUCTIONS & ENGINEERING LTD.
2019 INSC 51110 April 2019Appeal(s) allowed
Garware Wall Ropes Ltd. entered into a sub‑contract with Coastal Marine Constructions & Engineering Ltd. that contained an arbitration clause but the sub‑contract was not stamped. When the respondent filed a petition under Section 11 of the Arbitration and Conciliation Act, 1996 for appointment of an arbitrator, the Bo…