ETHICS INFRA DEVELOPMENT PVT LTD vs THE STATE OF MAHARASHTRA AND ANR

Judgment text excerpt

WP-916-2024-F-1.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.916 OF 2024 Ethics Infra Development Pvt Ltd A Company registered under The Companies Act, 1956, Having its Office at :- Radhakunj Bungalow, Maryland Complex, Opposite : Corporation Bank, I.C.Colony, Borivali (West), Mumbai : 400103. Through one of its Partners : Mr.Prashant B. Pawar. ...Petitioner Versus 1. The State of Maharashtra Through its Secretary, Housing Development Department, Mantralaya, Mumbai : 400032. 2. The Inspector General of Registration and Controller of Stamps, Ground Floor, New Administrative Building, Opposite : Vidhanbhavan (Council Hall), Pune : 411001. ...Respondents ***** Ms.Hima Khumar i/b. Mr.Makarand Raut, Advocate for Petitioner. Mr.Himanshu Takke, AGP, for the Respondents-State. ***** CORAM : M.S.KARNIK & S. M. MODAK, JJ. DATE : 9th FEBRUARY 2026 ORAL JUDGMENT : (PER : S.M.MODAK, J.) Digitally signed by LATA SUNIL LATA PANJWANI SUNIL PANJWANI Date: 2026.02.26 12:14:54 +0530 1. Heard learned Advocate Shri.Raut for the petitioner and learned AGP for the respondents-State. Satish Sangar 1/13 WP-916-2024-F-1.doc 2. The issue involved in this petition is about entitlement of the petitioner to claim refund of a stamp duty paid on Redevelopment Rights Agreement dated 19th December 2013. It was a ‘Registered Agreement’. The present petitioner has been described as a Developer and one Adinarayan Co-operative Housing Society Limited has been described as a Society. A stamp duty of Rs.20,49,000/- (Rupees Twenty Lakh Forty Nine Thousand) was paid. This Agreement was cancelled mutually and a “Deed of Cancellation” was executed on 8th March 2017 between the same parties. 3. On this background, the petitioner asked for refund of a stamp dut