https://www.taxtmi.com/caselaws?id=446267 Stamp duty is a statutory levy on instruments, and refund of unused e-stamp paper depends on the statute rather than any inherent constitutional entitlement. The challenge to the 10% deduction under Section 54 of the Indian Stamp Act, 1899 on Articles 265 and 300A was rejected, because the State's retention was authorised by law. Section 54(c), however, was read harmoniously with the Act's refund scheme so that the six-month limit does not defeat relief where the purchaser only later discovered the stamps had no immediate use and no charging event had occurred. On that construction, the refund refusal was set aside and the refund claim allowed, subject to statutory conditions. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 29 Nov 2023 20:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446267 Stamp duty is a statutory levy on instruments, and refund of unused e-stamp paper depends on the statute rather than any inherent constitutional entitlement. The challenge to the 10% deduction under Section 54 of the Indian Stamp Act, 1899 on Articles 265 and 300A was rejected, because the State's retention was authorised by law. Section 54(c), however, was read harmoniously with the Act's refund scheme so that the six-month limit does not defeat relief where the purchaser only later discovered the stamps had no immediate use and no charging event had occurred. On that construction, the refund refusal was set aside and the refund claim allowed, subject to statutory conditions. Case-Laws Indian Laws Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446267