Bano Saiyed Parwaz vs Chief Controlling Revenue Authority ...

The Supreme Court held that the appellant's claim for refund of stamp duty under Section 48 of the Maharashtra Stamp Act, 1958 was rejected on the grounds of limitation, despite the appellant's argument that the transaction was void due to the vendor's prior sale of the property. The Court interpreted Section 47(c) of the Act, emphasizing that the circumstances of the case fell within the provisions allowing for refund when an instrument is found to be void. The Court ultimately ruled in favor of the appellant, allowing the refund of the stamp duty paid.