Court orders refund of stamp duty with interest for unregistered sale deed, directs clarity on payment rules
Mrs. Sumayya Asif Vs The District Registrar Stamps and Registration and others.
Justice Suraj Govindraj
WP NO.19837 of 2019 (GM –ST/RN)
Before The High Court of Karnataka - A writ petition filed by Mrs. Sumayya Asif, who sought a refund of Rs. 2,08,477 where the registration could not be completed due to issues with the property seller. When an un-registered Sale-Deed, where no services provided by the sub-registrars, the payment made towards the stamp duty, cess and registration fees is considered to be “Excess dutyâ€, observed court held that holding of fees without providing the services is unjust and is impermissible and thereby ordered the sub-registrar to refund the amount with 9% interest and mandate the revenue department to establish and update clear rules regarding online payment and refunds.
Decided on 18th March 2021