In Brief
A property buyer paid stamp duty on e-stamp paper to execute an agreement with a builder but faced disputes that were litigated before the National Consumer Disputes Redressal Commission (NCDRC) for nearly two years. The NCDRC awarded him a refund of the purchase price. When he sought refund of the stamp duty paid, the revenue authority rejected it as time-barred under the six-month limitation period in the Maharashtra Stamp Act. The Supreme Court allowed his appeal, holding that his case did not fall within the statutory provisions prescribing that limitation and that equity and justice required relaxation under Article 142, as the delay was due to court proceedings beyond his control.
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