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Stamp Act | Interest Must Be Paid On Excess Duty Illegally Detained By Government: Allahabad High Court
Upasna Agrawal
12 April 2024 3:30 PM IST
The Allahabad High Court has held that where revenue has illegally detained excess stamp duty collected by the authorities under the Indian Stamp Act, 1899, interest must be paid by the Government even if there is no provision providing for such interest.In September 2013, an order of refund of Rs.5,35,454/- was passed in favor of the petitioner. However, the amount was refunded in December...
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