Refund of excess stamp duty paid - Andhra Pradesh
Premchand M
(Querist) 31 July 2011
This query is : Resolved
While registering a sale deed with sub-registrar in Hyderabad, though total of stamp duty and registration charges were correctly paid, the amount was inadvertently not bifurcated into various correct heads in the challan and SRO forced us to pay an additional amount of Rs.88,000/- under one account which we didn't fillup in the challan earlier. This eventually resulted in paying excess amount of Rs. 88,000/- under the head 'deficit stamp duty'. What is the procedure for claiming back the refund of excess stamp duty paid w.r.t law in Andhra Pradesh.
Note: No written evidence is available for refusal to register by SRO though circumstantial evidence is available.
Shashikant V. Patil
(Expert) 01 August 2011
You might have issued franking of Rs 88,000/- as a stamp duty then how this sub-registrar insisted to pay again 88,000/- under the head "deficit stamp duty" , you may go to his superior authority and filed complaint alongwith refund of your execess payment of Rs 88,000/- Refer your Andhra Pradesh Stamp Act otherwise.
Premchand M
(Querist) 02 August 2011
In A.P., no franking is involved for stamp duty for registration of property. We need to print the sale deed on Rs.100/- stamp paper and pay the balance stamp duty by way of challan as Deficit Stamp Duty. It appears that Sec. 45(2) of Indian Stamp Act empowers for refund of excess stamp duty only if collected by authorities by a special demand/order. Is my case falling under this section for refund and/or what is the remedy available otherwise.
