Case Law Analysis
|Punjab and Haryana High Court
Section 50 Indian Stamp Act | Six-Month Limitation for Refund of Unused Stamp Papers is Absolute : Punjab & Haryana HC
The Punjab & Haryana High Court ruled that the six-month limitation period under Section 50 of the Indian Stamp Act for refund of unused stamp papers is a statutory bar, leaving no room for condonation of delay. Property buyers and litigants must file refund claims within the prescribed period or risk forfeiture of the entire amount.