19 May 2013
If DRT specifically has ordered to refund the stamp duty in its order of cancellation of registered deed, only then collector shall be bound to refund otherwise there is no scope of refund.
19 May 2013
+Mishra! It would have been better had you also given the reason for disagreeing with me. Law is that the value of the used stamp papers cannot be refunded and collector has even no power to violate this general law. The exception is the order of the court.
If you have any provision in your support then please let me know so that I may amend my reply and feel regret in that event.
20 May 2013
Agreed to RAJKUMARJI in addition toIwish to explain Claim for refund on other rescinded or cancelled documents
The instrument was found absolutely void from the beginning The instrument was found unfit for the original purpose intended by reason of any error or mistake The instrument which has not been made use of, is incomplete for the purpose intended, by reason of the inability or refusal of some necessary party to sign the instrument or complete the transaction
No refund can be allowed on an instrument if it has been made used of. An instrument is made used of if any of the parties to the instrument has enforced his/her rights under the instrument or has in any way acted on the terms of the instrument. For examples, payment has been made, deposit has been forfeited, obtained compensation, taken possession of the property or the lease term has commenced. The instrument fails its intended purpose or becomes void, by reason of the inability or refusal of any person to act under the instrument, or for registration within the time required by law Another document is made between the same parties, for the same purpose, is executed and duly stamped No legal proceeding has commenced in which the document could or would have been used as evidence
For rescinded or cancelled documents, you are required to submit the original and duplicate documents to the Commissioner of Stamp Duties for cancellation.