Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The Supreme Court ruled on the refund of Stamp Duty for an un-executed conveyance deed u/s 47 (c) of the Act and Rules 21, 22A of Bombay Stamp Rules, 1939. The appellant diligently pursued legal remedies and was denied refund on grounds of limitation. Evidence is not required with the application for refund u/s 47. The legal principle from THE COMMITTEE-GFIL VERSUS LIBRA BUILDTECH PRIVATE LTD. AND ORS. was cited, emphasizing that the State should not rely on technicalities when dealing with citizens. The appellant's case warranted a refund as the expiry of limitation does not bar the right to claim refund. The appellant acted in good faith but was deceived by the Vendor, leading to the cancellation of the deed. The impugned order was set aside, and the appeal was allowed.
The Supreme Court ruled on the refund of Stamp Duty for an un-executed conveyance deed u/s 47 (c) of the Act and Rules 21, 22A of Bombay Stamp Rules, 1939. The appellant diligently pursued legal remedies and was denied refund on grounds of limitation. Evidence is not required with the application for refund u/s 47. The legal principle from THE COMMITTEE-GFIL VERSUS LIBRA BUILDTECH PRIVATE LTD. AND ORS. was cited, emphasizing that the State should not rely on technicalities when dealing with citizens. The appellant's case warranted a refund as the expiry of limitation does not bar the right to claim refund. The appellant acted in good faith but was deceived by the Vendor, leading to the cancellation of the deed. The impugned order was set aside, and the appeal was allowed.
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